State tax profile · 2026

Taxes in Washington

Every state-level tax in Washington, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.

Washington funds itself without an individual income tax, leaning instead on consumption and excise revenue. Its combined sales tax ranks 3rd of 51 nationally, a clear pillar of state revenue, while the spirits tax stands highest in the country at 1st of 51. Businesses contribute comparatively little through the corporate tax, which ranks 49th of 51. The state also collects an estate tax on estates exceeding $3,000,000, with a top rate of 20% except for deaths between January 1 and June 30, 2026, when that top rate reaches 35%. A 7% tax applies to capital gains above $250,000.

State Income Tax3
None
no state income tax
Sales Tax3
9.57%
state 6.50% + local
Property Tax1
0.73%
median of 39 counties
Corporate Tax3
0.00%
none
Cigarette Tax3
$3.03
per pack of 20
Gas Tax4
60.17¢
per gallon
Beer Tax5
$0.261
per gallon
Wine Tax6
$0.870
per gallon
Spirits Tax7
$36.980
per gallon

State income tax

None no state income tax.

Note: 7% tax on capital gains above $250k.

Sales tax

The combined state + local sales tax rate is 9.57%. State rate 6.50% plus an average 3.07% local.

Estate & inheritance tax

Washington taxes estates over $3,000,000 at a top rate of 20%.

Real estate transfer tax

Washington levies a transfer tax of 1.28%–3.00%3 (graduated by price).

Cigarette Tax

Washington levies a cigarette tax of $3.03 per pack of 20. Federal excise adds $1.01 per pack.

Gas Tax

Washington levies a gas tax of 60.17¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.

Beer Tax

Washington levies a beer tax of $0.261 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.

Wine Tax

Washington levies a wine tax of $0.870 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.

Spirits Tax

Washington levies a spirits tax of $36.980 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.

Property tax by county

The state's median county effective property tax rate is 0.73%. Compare counties below for local rates.

Counties in Washington by property tax rate

CountyEffective rateMedian home value
Pierce County0.91%$526,600
Thurston County0.88%$480,300
Walla Walla County0.85%$408,900
Columbia County0.85%$271,200
Spokane County0.84%$410,700
King County0.83%$859,900
Clark County0.82%$522,900
Cowlitz County0.82%$397,500
Grays Harbor County0.80%$314,000
Yakima County0.79%$310,100
Skagit County0.79%$545,100
Adams County0.79%$273,300
Grant County0.78%$299,500
Benton County0.78%$407,800
Kitsap County0.77%$555,100
Snohomish County0.77%$696,000
Douglas County0.77%$432,500
Okanogan County0.76%$299,800
Whitman County0.75%$359,600
Mason County0.73%$411,800
Franklin County0.72%$379,300
Clallam County0.72%$421,800
Asotin County0.72%$325,600
Chelan County0.71%$490,100
Pacific County0.71%$334,800
Jefferson County0.71%$535,000
Kittitas County0.71%$497,400
Whatcom County0.70%$585,800
Island County0.67%$593,300
Lewis County0.67%$385,800
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.
[4] Tax Foundation — 2026 Gas Taxes by State — State gasoline and diesel excise tax, dollars per gallon, July 2026. Excludes local taxes, gross-receipts taxes, and environmental/carbon-related burden. Federal excise is an additional $0.184/gal.
[5] Tax Foundation — Beer Taxes by State, 2026 — State beer excise tax per gallon (off-premise, 4.7% ABV assumption). Federal excise adds $0.113–$0.581/gal depending on brewery size.
[6] Tax Foundation — Wine Taxes by State, 2026 — State wine excise tax per gallon (11% ABV non-carbonated, 750ml). MS/NH/PA/UT/WY are control states with no published rate.
[7] Tax Foundation — Distilled Spirits Taxes by State, 2026 — State spirits excise tax per gallon (40% ABV, 750ml). NH/WY are control states with an effective $0.00 rate.