State guide · WA
Washington sales tax and property tax
A destination-based sales tax that reached business services in October 2025, car taxes that rose in January 2026, and regular property levies capped at 1% of value.
Facts read on official Washington pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 6.5%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $4,729
- Effective property rate
- 0.78% · #24 of 51
Washington's state retail sales tax is 6.5%, and cities, counties, transit authorities and other districts add a local rate that depends on where the buyer takes delivery, so the address decides the total. The base widened on October 1, 2025: under ESSB 5814, advertising, IT support and consulting, custom websites and software, security and investigation services, temporary staffing and live presentations became taxable, joining consumer services like repairs and cleaning that were already taxed. Groceries and prescription drugs are exempt, though bottled water and soft drinks are not; clothing has no break, and there is no holiday. Cars carry extra layers since January 1, 2026: a 0.5% motor vehicle tax and an 8% luxury tax on the part of a price above $100,000. Property tax combines a state school levy with local levies; the Census median bill was $4,729 in 2024, ranked 10 of 51, on a $602,200 home, an effective 0.78%, ranked 24 of 51, because home values are high.
Total to pay
$106.50
Sales tax $6.50 · 6.5% of the price
| Price before tax | $100.00 |
| State tax · 6.5% | $6.50 |
| Local tax · 0% | $0.00 |
| Total | $106.50 |
Rule applied: general state rate. Exact local rate for an address: Washington rate lookup. How this is calculated.
Sales tax in Washington
October 1, 2025 changed who collects in Washington. Agencies selling advertising, IT firms providing support or consulting, studios building custom websites or software, security companies and staffing agencies now add retail sales tax to their invoices. A $6,000 website project carries $390.00 of state tax before the local rate of the client's location is added. Telehealth and telemedicine, by contrast, are now explicitly excluded. For freelancers and small agencies the practical step is to check whether a service sits on the Department of Revenue's list and then to charge the rate of the place where the customer receives it.
Washington is destination-based for goods and services alike. The Department's tax rate lookup returns the combined rate for an address; subtract 6.5% and type the rest into the calculator above. Groceries are exempt, but the food definition leaves out prepared meals, soft drinks, bottled water and dietary supplements.
Vehicles are where 2026 hit hardest. The additional motor vehicle tax rose from 0.3% to 0.5% on January 1, and a new 8% luxury tax applies to the slice of a price above $100,000, a threshold raised 2% each July 1. On a $130,000 car with no trade-in, that is $2,400 of luxury tax and $650 of additional motor vehicle tax, on top of regular sales tax. Car rentals pay an extra 11.9% through December 31, 2026, falling to 9.9% from January 1, 2027.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 6.5% | yes | State retail sales tax of 6.5% (RCW 82.08.020) plus a local rate that varies by city and county. Washington is destination-based: the rate is that of the place where the customer receives the goods or services. |
| Groceries (food for home) | 0% | no | Food and food ingredients are exempt (RCW 82.08.0293); prepared food, soft drinks, bottled water and dietary supplements are taxable. |
| Clothing | 6.5% | yes | No clothing exemption. |
| Prescription drugs | 0% | no | |
| Motor vehicles (additional motor vehicle sales/use tax) | 0.5% | On top of the regular sales tax; 0.3% through December 31, 2025, 0.5% since January 1, 2026. | |
| Luxury motor vehicles (price over $100,000) | 8% | 8% on the part of the price above $100,000 (deduction raised 2% each July 1), on top of sales tax and motor vehicle tax, since January 1, 2026. | |
| Retail car rentals (additional tax) | 11.9% | 11.9% from January 1 to December 31, 2026, then 9.9% from 2027, in addition to sales tax. | |
| Recreational vessels (additional tax) | 0.5% | Additional 0.5% on the retail sale of recreational vessels. |
Scheduled by law: October 1, 2025: ESSB 5814: advertising, IT services, custom website development, custom software, live presentations, security and investigation services and temporary staffing became subject to retail sales tax.source; January 1, 2026: Additional motor vehicle sales/use tax rose from 0.3% to 0.5%; new 8% luxury tax on vehicles priced over $100,000. (0.5%)source; January 1, 2027: Additional tax on retail car rentals falls from 11.9% (2026) to 9.9%. (9.9%)source.
Local sales taxes
Levied by cities, counties, transit authorities and other special districts. No single overall local cap published by the Department of Revenue; local rates vary by location. Find the exact combined rate for an address with the official Washington lookup, then type the local part into the calculator above.
Sales tax holidays in 2026
Washington has no sales tax holiday.
Worth knowing about Washington sales tax
- Since October 1, 2025 (ESSB 5814), many business services are taxed: advertising, IT support and consulting, custom websites and software, security services, temporary staffing and live presentations. source
- Telehealth and telemedicine are now specifically excluded from retail sales tax. source
- Buying a car over $100,000 now costs an extra 8% luxury tax on the amount above $100,000: on a $150,000 selling price plus a $50,000 trade-in, it applies to $100,000. source
- Bottled water and soft drinks are taxable even though groceries are exempt. source
- Retail services such as repairs, cleaning and installation for consumers have long been taxable in Washington. source
Property tax in Washington
County assessors value property at 100% of true and fair market value, judged by its highest and best use, and the county treasurer collects for the state school levy and for counties, cities, school districts, fire and library districts. Two limits shape every bill. The state constitution caps regular, non-voted levies at 1% of market value, $10 per $1,000: on the Census median home of $602,200, those levies together can never exceed $6,022. Voter-approved levies, such as school or fire measures, come on top. And each taxing district may raise its regular levy by only 1% a year plus new construction, so rising values spread a fixed levy rather than inflate it.
For a $500,000 house, the Census ratio of 0.78% implies roughly $3,925 a year. The bill is split: the first half is due April 30 and the second October 31, with taxes under $50 paid in full by April 30. Late taxes accrue 1% interest a month, and a 3% penalty is added if still unpaid on June 1.
No homestead exemption exists for every owner; relief depends on income. Owners aged 61 or older, retired because of disability, or veterans rated 80% or more disabled, whose combined disposable income is at or below their county's Income Threshold 3, can claim an exemption from the county assessor, renewed at least every six years. Owners 60 or older or disabled can defer tax at 5% simple interest, and owners of five years with combined disposable income of $57,000 or less can defer the October half by applying before September 1.
Property tax on a home in Washington
Typical bill per year
$4,727
| Per month | $394 |
| Median effective rate in Washington | 0.78% |
| Median bill paid | $4,729 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Washington |
|---|---|
| Median home value (owner-occupied) | $602,200 |
| Median real estate taxes paid | $4,729 |
| with a mortgage | $4,814 |
| without a mortgage | $4,556 |
| Effective rate (tax ÷ value) | 0.78% |
| Rank by effective rate (1 = highest) | 24 of 51 |
| Rank by median bill | 10 of 51 |
How the taxable value is set
County assessors appraise all property at 100% of its true and fair market value, according to its highest and best use. The state constitution limits regular (non-voted) levies on a property to 1% of market value ($10 per $1,000); voter-approved levies come on top. Who levies the tax: state school levy plus local levies (counties, cities, school districts, fire, library and other districts); collected by county treasurers
Payment calendar: First half due April 30 and second half due October 31 (taxes under $50 must be paid in full by April 30). Late taxes accrue 1% interest per month, and a 3% penalty applies if still delinquent on June 1.
Other property tax relief
- Senior citizens and people with disabilities exemption. For owners aged 61+, retired due to disability, or veterans rated 80%+ or totally disabled, with combined disposable income at or below the county's Income Threshold 3; the reduction depends on income, home value and local levy rates. Renewal at least every six years. source
- Deferral for seniors and people with disabilities. Owners 60+ or disabled can defer taxes and special assessments at 5% simple interest, repaid on sale or death. source
- Deferral for limited-income homeowners. Owners of five years with combined disposable income of $57,000 or less can defer the October half; apply by September 1. source
- Assistance for widows/widowers of veterans. Grant toward property taxes for qualifying surviving spouses of veterans, within the county income threshold. source
Worth knowing about Washington property tax
- Each taxing district can raise its regular levy by only 1% a year, plus revenue from new construction and improvements: a $1 million levy can become $1.01 million. source
- Official example: a $150,000 home at a levy rate of $9.41 per $1,000 owes $1,411.50. source
- Property tax accounts for about 30% of total state and local taxes in Washington and was the first tax levied in the state. source
- Senior exemption income thresholds are set by county; thresholds for 2027-2029 were updated under ESSB 6162. source
- Paying 2024 taxes on December 31, 2024 meant 8% interest plus an 11% penalty, per the Department's example. source