Washington Sales Tax Rate 2026: 6.5% State, 9.57% Avg. Combined
Washington’s state sales tax rate is 6.5%. Cities, counties and special districts add their own rates on top, so the total depends on where the order is delivered. The average combined state and local rate is 9.57%.
| Washington sales tax (2026) | Rate |
|---|---|
| State rate | 6.5% |
| Average local rate | 3.07% |
| Average combined rate | 9.57% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any Washington ZIP code with our sales tax calculator.
Washington State has a 6.5% state rate and taxes SaaS and digital goods broadly — it is one of the high-priority states for digital product sellers. Washington has no state income tax and relies heavily on its sales tax. It is also known for active enforcement of digital goods taxability and has the Business and Occupation (B&O) tax layered on top of sales tax.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 6.5% |
| Economic Nexus Threshold | $100,000 gross sales (rolling 12 months) |
| Transaction Threshold | None |
| Digital Goods / SaaS | Taxable |
| Typical Filing Frequency | Monthly |
| SST Member | No |
| Registration Portal | dor.wa.gov |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
Washington’s economic nexus threshold is $100,000 in gross sales into Washington in the current or prior 12-month period. Once exceeded, registration and collection are required.
Washington enacted its economic nexus rule effective October 1, 2018. Marketplace-facilitated sales count toward the threshold. There is no transaction count alternative threshold.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”Washington sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · Washington 98101
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Collecting sales tax in Washington and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
Washington’s state rate is 6.5%. Local jurisdictions add taxes:
- State: 6.5%
- City/county: typically 0.5%–3.6%
- Combined in Seattle (King County): up to 10.5% in some areas
- Combined in Spokane: approximately 8.9%
- Combined in Tacoma: approximately 10.4%
Washington uses destination-based sourcing for remote sellers. Washington rates vary significantly by ZIP code — use a rate API for accurate collection.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, digital goods (including SaaS), most retail goods, many services.
Exempt: Prescription drugs, most groceries, qualifying manufacturing inputs and farm equipment.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”Washington taxes SaaS and digital goods comprehensively. Washington’s Department of Revenue has been one of the most active states in pursuing digital goods taxability and has issued extensive guidance:
- SaaS — taxable; Washington treats the right to use software as a taxable retail sale
- Downloaded software — taxable
- Digital content (music, ebooks, streaming video and audio) — taxable
- Online subscriptions for digital services — taxable
- Cloud computing / hosted services — taxable where Washington customers access software or services
Washington explicitly includes “digital automated services” and “digital goods” in its taxable categories by statute. This is one of the most comprehensive and well-articulated digital goods taxability frameworks in the US.
Business and Occupation (B&O) Tax
Section titled “Business and Occupation (B&O) Tax”Washington also imposes a Business and Occupation (B&O) tax on gross receipts from Washington business activity. This is separate from sales tax:
- B&O rates vary by business classification: 0.471% for retailing; 1.5% for services; 0.484% for manufacturing
- The B&O applies to Washington gross receipts regardless of nexus threshold
- Economic nexus for B&O: $100,000 in Washington receipts OR 25 or more transactions in Washington in the current or prior year
Remote sellers who only cross the sales tax nexus threshold must also evaluate whether they owe B&O tax. For sellers with $100,000+ in Washington revenue, both taxes likely apply simultaneously.
Registration
Section titled “Registration”Washington is not an SST member. Register directly with the Department of Revenue.
- Go to the Washington DOR: dor.wa.gov
- Access My DOR and register for a Business License
- Include both Retail Sales Tax and B&O Tax in your registration
- Provide EIN and business details
- You will receive a Washington Unified Business Identifier (UBI) number
Washington charges a $90 Business License fee at initial registration.
Foreign Sellers
Section titled “Foreign Sellers”Washington accepts foreign business registrations. A US EIN is required.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $1,200 | Annual |
| $1,200–$12,000 | Quarterly |
| More than $12,000 | Monthly |
Monthly due dates: Returns are due by the 25th of the following month (Washington uses the 25th, not the 20th).
Returns are filed through My DOR.
Compliance Notes
Section titled “Compliance Notes”B&O tax in addition to sales tax: Washington’s B&O tax applies to gross receipts from Washington customers and is a separate obligation from sales tax. Register for and remit both.
$90 business license fee: Washington’s initial registration fee is notable — budget for this when setting up Washington compliance.
25th deadline: Washington uses the 25th of the following month, not the 20th.
Active digital goods enforcement: Washington DOR actively enforces digital goods and SaaS taxability. If you sell digital products into Washington and are unregistered, risk of audit is higher than in many states.
High Seattle rates: Seattle-area (King County) combined rates reach 10.5% in some ZIP codes — among the highest in any US city.
Not SST: Washington is not an SST member.
Washington Sales Tax FAQ
Section titled “Washington Sales Tax FAQ”What is the sales tax rate in Washington?
Section titled “What is the sales tax rate in Washington?”Washington’s state sales tax rate is 6.5%. Local taxes are added on top, and the average combined state and local rate is 9.57% (Tax Foundation, July 2026). The exact rate depends on the delivery address.
What is the Washington economic nexus threshold?
Section titled “What is the Washington economic nexus threshold?”Remote sellers must register and collect Washington sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). There is no separate transaction-count threshold.
Is SaaS taxable in Washington?
Section titled “Is SaaS taxable in Washington?”Yes. Washington generally taxes SaaS and digital goods. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in Washington?
Section titled “How often do you file sales tax in Washington?”Most sellers file monthly. Washington assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.