Washington has no income tax but one of the highest sales tax rates in the US — Seattle's 10.35% combined rate is among the highest of any major city. Washington's 6.5% state rate plus aggressive local taxes in King County and Pierce County push rates past 10% in urban areas. Washington exempts groceries and prescriptions but taxes everything else broadly.
Washington sales tax overview
| Component | 2026 Rate |
|---|---|
| State sales tax | 6.50% |
| Avg local add-on | 2.89% |
| Avg combined | 9.39% |
| Maximum combined | 10.60% |
Note: Washington has no state income tax but high sales tax. Seattle's combined rate of 10.35% is among the highest in the US.
Washington sales tax by city
Combined state + local sales tax rates for major cities in Washington:
| City | Combined Rate |
|---|---|
| Seattle | 10.35% |
| Spokane | 9.00% |
| Tacoma | 10.30% |
| Bellevue | 10.35% |
What's exempt in Washington
Groceries
Exempt from Washington state sales tax. Local jurisdictions may still tax.
Clothing & footwear
Taxed at standard rate.
Prescription drugs
Exempt from sales tax (typical across most states).
How Washington sales tax is calculated
Sales tax in Washington is calculated by multiplying the pre-tax purchase price by the applicable combined rate. The formula is simple:
Sales Tax = Purchase Price × 9.39% (avg combined)
Total = Purchase Price + Sales Tax
The exact rate depends on where the purchase occurs — the state base rate (6.50%) plus any local city or county add-ons. Washington allows local jurisdictions to add their own taxes, so the rate varies by location.
Quick calculation examples at average rate 9.39%:
$100 item
$9.39 tax
$109.39 total
$250 item
$23.47 tax
$273.48 total
$500 item
$46.95 tax
$546.95 total
$1,000 item
$93.90 tax
$1093.90 total
Additional tax-free items in Washington
Beyond the standard exemptions, Washington also provides sales tax relief on these categories:
Exemptions may have conditions. Always verify with the Washington Department of Revenue for complete rules.
Washington sales tax in context: rates, history, and neighbors
Washington's 6.5% state sales tax plus aggressive local taxes (city, county, transit, special districts) gives an average combined rate of 9.39% — among the top 5 highest in the US. Seattle 10.35% (one of the highest of any major US city), Tacoma 10.3%, Bellevue 10.35%, Spokane 9%, Vancouver WA 8.7%. WA exempts groceries and prescriptions. WA has no state income tax (but has a 7% capital gains tax above $262K in long-term gains, effective 2022). WA also has a complex Business and Occupation (B&O) Tax on businesses (gross receipts) — separate from sales tax. Compared to neighbors: Oregon (0%), Idaho (6%), Montana (0%) — WA's high sales tax is balanced by zero income tax. Vancouver, WA residents commonly cross to Portland, OR for big-ticket purchases.
Online shopping & Washington sales tax
Washington requires economic nexus — remote sellers with $100,000+ in Washington sales must collect Washington sales tax. Washington has one of the most aggressive economic nexus enforcement programs in the country. Washington also requires out-of-state retailers to provide Washington customer data for use-tax enforcement. Marketplace facilitators collect WA tax on all third-party sales.
Use Tax reminder: If you purchase taxable goods online from a seller who does NOT collect Washington sales tax, you technically owe Use Tax — the same rate as sales tax, reportable on your Washington state tax return. Use Tax enforcement on consumers is rare but the obligation exists for significant purchases.
How much Washington sales tax on common purchases?
Using Washington's average combined rate of 9.39%:
| Purchase | Price | Sales Tax | Total |
|---|---|---|---|
| Grocery cart | $150 | Exempt | $150.00 |
| Clothing / shoes | $120 | $11.27 | $131.27 |
| Prescription drug | $80 | Exempt | $80.00 |
| Smartphone | $999 | $93.81 | $1092.81 |
| Laptop / tablet | $1,299 | $121.98 | $1420.98 |
| New car ($35,000) | $35,000 | $3286.50 | $38286.50 |
| Home appliance | $1,500 | $140.85 | $1640.85 |
| Restaurant meal | $60 | $5.63 | $65.63 |
Based on Washington's average combined rate of 9.39%. Exact tax depends on city/county. Use our calculator above for specific locations and amounts.
Collecting sales tax in Washington: business guide
If you sell goods or taxable services to Washington customers, here's what you need to know:
- Registration: Register for a Washington sales tax permit/license through the Washington Department of Revenue before making your first taxable sale. Most states process registrations online within a few days.
- Economic nexus (online sellers): If you have $100,000+ in Washington annual sales or 200+ transactions, you must collect Washington sales tax even without a physical presence in the state — per South Dakota v. Wayfair (2018). You must collect both state (6.50%) and applicable local rates.
- Destination vs origin sourcing: Washington uses destination-based sourcing for most sales — the tax rate where the buyer receives the goods applies. Always use the customer's delivery address to determine the rate.
- Filing frequency: Frequency depends on your Washington sales volume — monthly for high-volume sellers, quarterly or annually for low-volume sellers. Check with the Washington Department of Revenue for your specific filing schedule.
- Marketplace sales: If you sell through Amazon, Etsy, eBay, or similar platforms, the marketplace is required to collect and remit Washington sales tax on your behalf — you don't need to collect it separately on marketplace transactions.
- Resale certificates: Businesses purchasing goods for resale can provide a Washington resale certificate to suppliers to avoid paying sales tax on wholesale purchases. Keep copies of all resale certificates for audits.
Streamlined Sales Tax (SST): Washington is a full member of the Streamlined Sales Tax (SST) Agreement, which simplifies multi-state sales tax registration and compliance through a single registration portal (streamlinedsalestax.org).
Washington-specific business compliance details
Washington businesses register with the WA Department of Revenue at dor.wa.gov for a Business License + UBI number. Filing frequency: monthly, quarterly, or annually based on tax owed. Out-of-state sellers with $100,000+ in WA sales must collect WA tax (economic nexus, since 2018). WA is a Streamlined Sales Tax (SST) Agreement member. Marketplace facilitators collect WA tax. WA uses destination-based sourcing. WA's B&O Tax (separate from sales tax) is a gross-receipts tax with rates varying by industry classification. Seattle adds a JumpStart payroll tax on tech employees over $174K. Penalties: 5% per month (capped at 25%) plus interest. WA tax compliance is moderately complex due to B&O + sales tax + numerous local taxes.
Washington sales tax frequently asked questions
Why is Seattle's sales tax rate so high at 10.35%?
Seattle's 10.35% combined rate reflects: 6.5% Washington state + 3.6% King County + 0.1% Sound Transit (additional) + 0.15% Metro Transit. The high local portion funds Seattle's extensive Metro Transit bus network and Sound Transit light rail expansion. Washington's reliance on sales tax (no income tax) means local governments also lean on sales tax for services. Tacoma is similarly high at 10.3%.
Does Washington state tax food and groceries?
Washington exempts unprepared grocery food from its 6.5% sales tax — produce, meat, dairy, packaged goods, and non-prepared foods are all exempt. However, prepared foods (restaurant meals, deli items, hot bar food) are fully taxable at the applicable combined rate. Carbonated beverages, candy, and dietary supplements are also taxable. In Seattle, that means restaurant meals are taxed at 10.35%.
Washington has no income tax — does that make the high sales tax worthwhile?
For high earners, Washington's zero income tax + high sales tax can be highly advantageous. A Seattle tech worker earning $250,000 saves roughly $20,000+/year in state income taxes (at comparable CA/NY rates) — far more than the extra sales tax they'd pay. For lower-income residents who spend more of their income on taxable goods, the math is less favorable. Washington's tax system is broadly considered regressive, benefiting high earners disproportionately.
Washington city paycheck calculators
If you live or work in a Washington city, see our city-specific paycheck calculators for take-home pay including any local income tax, plus local employer and cost-of-living context: