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United States states

Jurisdiction detail

Washington tax guide

A seeded subnational profile for Washington, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Washington State Department of Revenue

Overview

Washington has no general income tax but uses a Business and Occupation (B&O) tax on gross receipts that can apply at multiple stages of activity. A 7 percent capital gains tax on high-income individuals was enacted in 2021.

B&O tax applies to gross receipts with separate classifications by activity.Capital gains tax of 7 percent applies to gains above the annual threshold on certain assets.Tacoma, Seattle, and other cities have additional B&O-style local taxes.

Individual income tax

This jurisdiction does not impose its own individual income tax.

Type: none

Business tax

Washington has no corporate income tax but imposes a Business and Occupation (B&O) tax on gross receipts.

Sales or indirect tax

Economic nexus applies for remote sellers.

Base rate: 6.5%

Local rates add 0.5 to 4 percent for combined rates often above 9 percent.

Deadlines and forms

B&O tax filed monthly, quarterly, or annually depending on revenue.

Official authority

Visit Washington State Department of Revenue

Primary sources

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.