Washington personal income tax rate
Personal income tax
Washington does not impose a personal income tax.
Corporate income tax rate
Washington does not impose a corporate income tax. Instead, Washington imposes the business and occupancy (B&O) tax. The B&O tax is reported on the combined excise tax return or by electronic filing.
Note: All businesses are required to file and pay taxes electronically. Businesses unable to file and pay electronically may request a waiver.
Starting Jan. 1, 2020, a business must register to report B&O tax if the business meets any of the following thresholds in the current or prior year:
Has physical presence nexus in Washington
Has more than $100,000 in combined gross receipts sourced or attributed to Washington
Is organized or commercially domiciled in Washington
Consult out-of-state businesses reporting thresholds and nexus for detailed information.
Franchise tax rate
Washington imposes the business and occupancy (B&O) tax. The B&O tax is reported on the combined excise tax return or by electronic filing.
The B&O tax rate varies by classification. See the corporate income tax card for more information.
Sales/use tax
6.5%. Special rates apply; local tax rates vary.
Visit Washington sales/use tax and instructions for completing the combined excise tax return for additional detailed information. Consult the consolidated Washington sales tax chart to view summarized material such as remote seller nexus rules, sales tax holidays and administration information.
Washington is a full member of Streamlined Sales Tax.
Pass-through entity/general business taxes
Access Washington business tax information and business tax basics for compliance obligations.
Washington does not have owner-level personal income tax on pass-through entity income.
Due dates by tax type:
Review the state tax form instructions to the related form of interest for specific due date information. See the state tax forms tab in this roadmap for quick access.
State tax forms
Common state tax forms:
Combined Excise Tax Return