Sales Tax
- Statewide: 6.5%
- Local governments can levy sales tax of no more than 3.1%.
- Current average sales tax (with local taxes included): 9.0%
- Common Exceptions at State Level:
- Unprepared Food: Exempt
- Prepared Food: 10%
- Prescription Drugs: Exempt
- Vehicle Tax: 6.8%
- Gasoline Tax: 71.22 cents/gallon (includes all state, local, and federal taxes)
- Diesel Fuel Tax: 77.22 cents/gallon (Includes all state, local, and federal taxes)
- Disabled veterans who receive a VA Specially Adapted Housing (SAH) grant may be eligible for a $2,500 refund on sales tax.
Personal Income Tax
- Long-term net capital gains of $278,000 to $1,000,000 taxed at 7% (over $1,000,000 taxed at 9.9%) for both single filers and married filing jointly.
Property Tax
- Local municipalities average 0.81% of the property's assessed value.
- Calculation of assessed value: Fair market value; revalued every year. Tax rate limited to 1% of market value but excludes special levies approved by voters.
- Relief Programs:
- 61 and Over or Disabled (Veterans must have 40% service-connected disability)/Surviving Spouses: Exemption dependent on income and assessed value. Freeze on property value, all special levies exempt, and possible reduction of regular levies based on income. Deferral program on 80% of assessed value also available if over 60 or disabled if meet requirements.
- Veteran's Surviving Spouse: Assistance in paying taxes if meet certain requirements.
- Personal Property Tax: Yes. Rates and exemptions are at the discretion of individual municipalities.
Inheritance & Estate Taxes: Estates over $3.076 million are taxed between 10% and 20%. For deaths between July 1, 2025, and June 30, 2026, the tax is 35%. There is no inheritance tax.
Department of Revenue Website: www.dor.wa.gov
