States / Washington

Washington

Last checked Oct 22, 2026

Washington has no personal income tax, but practitioners still deal with about six state logins run by four agencies. The Department of Revenue runs business and occupation tax, sales tax, business licensing and the capital gains excise tax in My DOR, built on FAST Enterprises' GenTax: licensing moved there in June 2016 and excise tax in March 2018, under a FAST contract first reported at $36.6M and a project budget of $81.1M. The state's checkbook shows Revenue has paid FAST $102.9M through September 2026. Unemployment insurance is split across two systems: employers file wage reports and pay UI tax in EAMS on the Next Generation Tax System, which HP (Saber) built under a $31.1M contract and deployed in March 2014 on a $65.5M project, while claims run on FAST's benefits system, live since January 2017, with $62.6M paid to FAST. Paid Family and Medical Leave and the WA Cares long-term care premium are reported on one Employment Security system that Deloitte built on Microsoft Dynamics, with a $58.0M implementation budget. In 2020 imposters took at least $647M in unemployment benefits.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Bob Ferguson
    • Acting Director: John Ryser (acting) Washington Department of Revenue
    • Interim Commissioner: Martin McMurry (acting) Washington Employment Security Department (ESD)
    • DSHS Secretary: Angela Ramirez Department of Social and Health Services, Division of Child Support
  • Secretary of State: Steve Hobbs Office of the Secretary of State, Corporations and Charities Division

Employer account numbers

Checked Oct 24, 2026. No state income tax on wages, so no withholding account.

Washington does not currently have an individual income tax, so there is no state withholding account. The Department of Revenue says a new 9.9% income tax on individuals and joint filers with adjusted gross income over $1 million takes effect January 1, 2028 (Senate Bill 6346), with first returns due in April 2029; its pages describe no employer withholding for it as of this check. Employer payroll accounts come from three programs: unemployment insurance (Employment Security Department), Paid Family and Medical Leave and the WA Cares Fund (both run by ESD, reported together) and workers' compensation (Department of Labor & Industries). The Unified Business Identifier (UBI) ties them together: one Business License Application with the Department of Revenue's Business Licensing Service issues the UBI and also opens the ESD and L&I accounts when the business says it is hiring; L&I's QuickFile asks for both the L&I Account ID and the UBI; the Paid Leave and WA Cares customer ID is built from the UBI; and ESD validates its tax rate requests against the ESD Number, the FEIN and the UBI.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Washington Employment Security Department (ESD)

Washington's taxable wage base rises to $82,000 for 2027, from $78,200 in 2026, and is set each year from average wages in the state. New employers pay 115 percent of their industry's average rate (at least 1 percent); for 2026 the total UI rate ran from 0.24 to 6.00 percent, plus the employment administration fund (EAF) of 0.02 to 0.03 percent. ESD's June 2026 forecast said a solvency surcharge for 2027 was possible but not projected; 2027 rates go out in December.

Taxable wage base

2027: $82,000
2026: $78,200
Set each year from average wages in Washington (ESD); the 2027 base follows the 2025 average annual wage of $99,810. source Public record

New employer rate

2026: not published 115 percent of the average rate for all businesses in the employer's industry; federal law sets the minimum at 1 percent. An employer stops being a new employer after 2 1/2 to 3 years in business. ESD's rate pages read do not list the industry rates. source Public record

Rate range

2026: 0.24% to 6%, 40 rate classes by benefit ratio; total UI rate is the experience rate plus a graduated social cost rate Experience rate capped at 5.4 percent; experience plus social tax cannot exceed 6 percent. Class 1 is 0.24 percent (0.27 with EAF) and class 40 is 6.00 percent (6.02 with EAF). Delinquent employers add 0.5 to 2 percent. ESD's June 2026 forecast puts the flat social tax rate at 0.60 percent for 2026 and 0.61 percent for 2027. source Public record

Other assessments

• Employment administration fund (EAF): 0.02 to 0.03 percent, depending on rate class; added to the experience and social rates for the total tax rate (2026) source Public record
• Solvency surcharge: Assessed for the next calendar year when the trust fund holds less than 7 months of benefits on September 30, at the lowest rate needed to get back to 9 months (no more than 0.2 percent under RCW 50.29.041, per ESD's forecast). ESD's June 2026 forecast projected 7.1 months on September 30, 2026, which would mean none for 2027, but called 2027 close enough that a solvency tax is possible. (2027) source Public record

Rate notices

ESD mails every registered employer a tax rate notice in December for the next calendar year, to the physical address in EAMS.. Protest: Appeal in writing, postmarked within 30 days of the date on the notice (the tax rate is an appealable decision). source Public record

Voluntary contributions

Allowed, Application and exact payment postmarked no later than March 1. The program pays off part or all of the benefit charges of the past 2 fiscal years to lower the current year's rate. source Public record

Filing

Quarterly tax and wage report
Due: Last day of the month after the quarter: April 30, July 31, October 31 and January 31; next business day when the date falls on a weekend or state holiday
Electronic filing: Not required: file online in EAMS or by mail on the paper forms ESD sends
EAMS (Employer Account Management Services), through SecureAccess Washington source Public record

FUTA credit reduction

None. None: Washington is not on DOL's 2025 or potential 2026 credit reduction lists, and the Treasury Title XII advances data for November 2, 2026 lists only California and Texas. source Public record

Recent and coming changes

• Jan 1, 2027 Taxable wage base rises to $82,000, from $78,200. source Public record
• Jan 1, 2027 Flat social tax rate forecast at 0.61 percent for 2027, from 0.60 percent for 2026; a solvency tax possible for 2027 and expected for 2028 (ESD forecast, June 2026). source Public record

The Paid Family and Medical Leave and WA Cares premiums are reported separately and are not UI.

Not confirmed: 2027 experience rate table, new employer industry rates and whether a 2027 solvency surcharge applies: ESD mails 2027 rates in December. New employer industry rates for 2026: not listed on the ESD pages read. Whether the EAF and any solvency surcharge count toward the FUTA credit: ESD's pages read do not say.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Washington has no individual income tax today, so employers withhold no state income tax from wages. The Department of Revenue says a new 9.9% income tax on individuals and joint filers with adjusted gross income over $1 million takes effect January 1, 2028, with the first return due in 2029 (Senate Bill 6346, chapter 238, Laws of 2026).

Recent and coming changes

• Jan 1, 2028 New 9.9% income tax on individuals and married couples filing jointly with annual adjusted gross income exceeding $1 million, established by Senate Bill 6346 (chapter 238, Laws of 2026); first return due in 2029. source Public record

Washington payroll deductions for Paid Family and Medical Leave and the WA Cares Fund are run by the Employment Security Department, not the Department of Revenue, and are left out here.

Not confirmed: Whether employers will have to withhold the 2028 income tax is not stated on the Department of Revenue page; a search of the session law for withholding and employer found no employer withholding provision, but this was not read in full. Check again before 2028. Local taxes: no city, county or borough income tax withheld by employers was found, but no primary source saying so in terms was saved; local left as an empty list.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Washington has no individual income tax today, so there is no resident credit, part-year rule or reverse credit; a new 9.9% income tax on adjusted gross income over $1 million starts January 1, 2028, and its law (ESSB 6346) already provides a resident credit for income tax paid to other states and a part-year rule that counts only Washington source income for the nonresident period. Washington's 7% capital gains excise tax gives its own credit for income or excise tax paid to another jurisdiction on the same gains, but Oregon does not treat that tax or the B&O tax as an income tax for its credit. Washington is a Compact member of the Multistate Tax Commission.

Multistate Tax Compact

Compact member. The Commission cites Washington's enactment of the Compact at Wash. Rev. Code 82.56.010. source Public record

Other interstate rules

• Capital gains excise tax (RCW 82.87, individuals only): a nonrefundable credit is allowed for legally imposed income or excise tax paid to another taxing jurisdiction (another state, DC, Puerto Rico, a U.S. territory or possession, or a foreign country or its subdivision) on capital gains from capital assets within that jurisdiction, to the extent included in Washington capital gains; the credit is the lesser of the Washington tax on those gains or the tax paid to the other jurisdiction, with no carryback or carryforward. source Public record
• Capital gains from intangible personal property are allocated to Washington if the taxpayer was domiciled in Washington at the time of the sale or exchange. source Public record
• Interaction with other states: Oregon's credit for taxes paid to another state does not cover the Washington Business and Occupation Tax or Capital Gains Tax, because Oregon says they are not based on income. source Public record
• Interaction with other states: Arizona lists Washington among the states whose nonresident returns do not qualify an Arizona resident for the Form 309 credit. source Public record

Recent and coming changes

• Jan 1, 2028 New 9.9% income tax on individuals and married couples filing jointly with annual adjusted gross income over $1 million (Senate Bill 6346, chapter 238, Laws of 2026); first returns due April 2029. The Department of Revenue says guidance and rules will follow. source Public record
• Jan 1, 2028 The new tax's resident credit (ESSB 6346, section 203): a resident is allowed a credit for income tax paid to another state or a political subdivision of a state (including DC, Puerto Rico, a federally recognized tribe or a U.S. territory or possession) by the individual or by a pass-through entity the individual owns, on net income from sources there included in Washington base income. The credit may not exceed the smaller of the tax paid to the other jurisdiction or the Washington tax before credits multiplied by federal AGI subject to tax in the other jurisdiction over total Washington base income. No carryforward, carryback or refund. The Department may enter reciprocal agreements with states that exempt Washington residents' personal service income. source Public record
• Jan 1, 2028 The new tax's part-year rule (ESSB 6346, section 406): a part-year resident's adjusted gross income is the entire AGI for the period of Washington residence plus Washington source AGI for the nonresident period (an allocation); pass-through items are split by the ratio of resident and nonresident days in the entity's year. Nonresidents are taxed on income from Washington sources. source Public record
• Jan 1, 2028 ESSB 6346 also gives credits against the new tax for Washington capital gains tax (section 205) and for pass-through entity tax paid under the act (section 206). source Public record

No individual income tax in tax years 2025 to 2027. The income tax objects are null until the 2028 tax starts; refresh them when the Department of Revenue publishes forms. Since 2025 the capital gains tax also has a credit for B&O tax paid on the same sale (Department of Revenue capital gains page).

Not confirmed: The session law's effective date for the act as a whole (the bill summary shows 6/11/2026 with an asterisk) and any later legal challenge to the 2028 income tax were not researched. Whether states other than Oregon and Arizona credit Washington's capital gains excise tax was not researched.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Washington has no corporate or personal income tax; businesses pay the business and occupation (B&O) tax on gross receipts on the excise tax return, monthly (due the 25th), quarterly (end of the following month) or annually (April 15), as the Department of Revenue assigns. There is no partnership or S corporation income tax return. Every corporation, LLC, LP, LLP and nonprofit registered with the Secretary of State files an annual report by the last day of its formation month ($70 for most business entities, $95 with the delinquency fee).

Corporate return

Gross receipts tax. Combined excise tax return (business and occupation tax, filed with sales and other excise taxes). Due: By assigned filing frequency: monthly returns are due the 25th of every month; quarterly returns are due the end of the month following the tax quarter; annual returns are due April 15. For tax year 2025: Apr 15, 2026. Fiscal years: Filing frequencies are assigned based on estimated yearly business income (annual if annual tax liability is $1,050 or less). The 2025 annual return for annual filers was due April 15, 2026. If a due date falls on a weekend or legal holiday, it moves to the next business day. source Public record

Corporate extension

By request. Request to the Department of Revenue, made before the due date.

Partnerships

No partnership return required. source Public record

Other business returns with a fixed date

• Annual reconciliation of apportionable income (B&O): October 31 of the year following the calendar year (October 31, 2026 for 2025); no penalties apply to additional tax shown if it is paid by that date. Taxpayers with reportable apportionable income. source Public record
• Capital gains tax return: The same day the individual's federal income tax return is due (April 15, 2026 for 2025); an extension request through My DOR by April 15 is allowed only with a federal filing extension and does not extend payment. Individuals with Washington long-term capital gains subject to the tax. source Public record

Annual report

Filed with the Washington Secretary of State, Corporations and Charities Division through Corporations and Charities Filing System (CCFS).

The Secretary of State sends a courtesy notice by mail and email 60 days before the due date; not receiving it does not relieve the entity of the filing (RCW 23.95.255(7)). Filing early does not change the expiration date. The startup step's facts match these sources.

Recent and coming changes

• Starting with tax year 2026, individuals may prepay the capital gains tax up to six months before the payment due date. source Public record

RCW 82.32.045 sets the excise due dates (monthly within 25 days after month end; other periods by the last day of the following month; annual filers by April 15). A new version of RCW 82.32.045 takes effect January 1, 2029; its differences were not reviewed.

Not confirmed: The length of an excise tax return extension and whether payment is extended are not stated on the Department of Revenue's late filing page; check WAC 458-20-228 or WAC 458-20-22801. Whether a domestic LLP's registration lapses or is revoked for a missed annual report (it is outside the RCW 23.95 administrative dissolution article) was not confirmed. The nonprofit annual report late fee, if any, is not shown on the fee schedule.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Washington has no personal income tax yet; all Department of Revenue excise tax (B&O, sales and use) must be paid by electronic funds transfer unless the Department waives it, and capital gains excise tax must also be paid electronically. A late return payment draws a 9% penalty, rising to 19% and then 29% as months pass, with a $5 minimum; there is no separate late filing penalty. Interest on excise tax assessments and refunds is 6% for 2026 and 6% for 2027.

Interest on unpaid tax

The rate is an average of the federal short-term rate (26 U.S.C. 1274(d)) plus two percentage points, rounded to the nearest percentage point, using the rates for January, April and July of the preceding year and October of the year before that; set each calendar year. The Department's table shows the same rate for assessments and refunds. Real estate excise tax and estate tax have their own tables. Compounding: Not stated on the pages read (RCW 82.32.050 averages the federal short-term rate "compounded annually" when setting the yearly rate). RCW 82.32.050 and 82.32.060. source Public record

When tax must be paid electronically

• All taxes: Payment of the tax must be made by electronic funds transfer; the Department may waive the requirement for good cause or for taxpayers it has assigned a reporting frequency less than quarterly, and may exclude taxes not reported on the combined excise tax return. The Department says all businesses must file and pay electronically starting with 2020 returns. Methods: EFT debit, EFT credit, e-check, or credit or debit card (convenience fee) through My DOR. My DOR account through Secure Access Washington; EFT credit is sent by the taxpayer's financial institution. Penalty for paying another way: 10% of the tax that should have been paid electronically, for willfully disregarding the requirement after the Department has delivered specific written instructions on at least two occasions, with at least 45 days to comply (RCW 82.32.090(5)). source Public record
• Other: capital gains excise tax: All capital gains tax due must be paid by electronic funds transfer or another electronic method the Department authorizes; waivable for good cause. Methods: Electronic funds transfer or other authorized electronic payment. source Public record

Penalties

Late filing

Covers: No separate failure to file penalty was found for excise tax returns; the late payment of return penalty in RCW 82.32.090(1) is charged when the tax due on a return is not received by the due date. RCW 82.32.090(1). source Public record

Late payment

Covers: Any tax due on a return the taxpayer must file with the Department of Revenue, including combined excise tax returns. 9% of the tax if not received by the due date; 19% in total if not received by the last day of the month after the due date; 29% in total if not received by the last day of the second month after the due date. Maximum: 29%; no penalty may be less than $5. One tiered penalty on the late return. The late payment, substantial underpayment, warrant and unregistered business penalties can each be imposed on the same tax. RCW 82.32.090(1) and (8). source Public record

Penalty relief

The Department may waive late return penalties when the late payment happened because of circumstances beyond the taxpayer's control (WAC 458-20-228). Lack of funds, being unaware that taxes are due or not receiving the return in the mail generally do not qualify. The taxpayer has the burden of proof. First-time or good history: 24-month review: when all returns for that tax program were filed and paid on time for the 24 months before the period in question, the late payment of return penalty may be waived even without a circumstance beyond the taxpayer's control; available for one return within a 24-month period (RCW 82.32.105(2)). How: Check the penalty waiver box when e-filing in My DOR, or send a written request with the late return and payment, a letter or a secure message. Time limit: Interest and penalty may not be waived or canceled for a period longer than 24 months. source Public record

Other penalties

• Substantial underpayment found by the Department (paid less than 80% of the tax found due, and at least $1,000 underpaid). 5% of the tax found due; 15% in total if not paid by the notice due date; 25% in total if not paid within 30 days after it; $5 minimum. source Public record
• Tax warrant issued for collection. 10% of the tax, not less than $10. source Public record
• Doing business without registering. 5% of the tax due for the unregistered period (not charged if the person registers before the Department gives notice). source Public record
• Disregarding specific written instructions, or willfully not filing or paying electronically. 10% of the tax. source Public record
• Disregarded transaction (RCW 82.32.655). 35% of the additional tax. source Public record
• Intent to evade. 50% of the additional tax found due. source Public record
• Capital gains tax: substantially underpaid estimated payment (less than 80% of the actual tax due and at least $1,000). 5% of the actual capital gains tax due (RCW 82.32.090(10)). source Public record

Recent and coming changes

• Jan 1, 2028 New 9.9% income tax on Washington taxable income of individuals (2026 c 238, RCW 82A.04.030) source Public record
• Jul 1, 2029 Estimated payments of the new income tax: required when estimated tax exceeds $5,000, under federal estimated tax periods and due dates; RCW 82.32.090 applies to underpayments, with a 5% penalty when total estimated payments are less than 90% of the tax on the return or 100% of the tax on the most recently filed return. Not required before July 1, 2029. source Public record

Covers Department of Revenue excise taxes (B&O, sales and use and other taxes on the combined excise tax return) and capital gains excise tax. Washington has no corporate income tax. Employment Security (unemployment insurance, Paid Family and Medical Leave, WA Cares) penalties are not covered here. The Department's 2026 due date page lists the dates each 9%, 19% and 29% tier starts for every return period.

Not confirmed: No published 2027 refund rate separate from the assessment rate; the table shows 6% for both. RCW 82.32.090(10) refers to estimated capital gains payments under RCW 82.87.110(3), but the version of RCW 82.87.110 read does not mention estimated payments; whether capital gains estimated payments are in force was not confirmed. Penalty for failing to pay capital gains tax electronically, if different from RCW 82.32.090(5), not found.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Washington has no personal income tax and does not follow IRS postponements by any standing rule. For excise taxes (B&O, sales and other taxes on the combined excise return) the Department of Revenue grants filing extensions on request made before the due date and penalty waivers afterward; during a governor-declared state of emergency it may extend any return on its own motion or on request, with no deposit. For the capital gains excise tax, DOR moved the 2025 due date statewide once to match an IRS postponement, as a one-time step.

When the IRS postpones deadlines

Announces relief case by case No rule adopts IRS postponements. DOR: "Revenue will work with businesses that cannot file or pay their taxes on time due to a natural disaster." For the capital gains excise tax, after the IRS postponed deadlines to May 1, 2026 for the December 2025 storms and flooding: "For convenience, the April 15, 2026 due date for all Washington Capital Gains tax returns and payments has been extended to May 1, 2026 for the 2025 filing year only.". Excise tax extensions are per business, on request. The 2026 capital gains date change applied to all capital gains returns and payments statewide, for the 2025 filing year only. RCW 82.32.080(4)(b) (state of emergency extensions); WAC 458-20-228 (extensions and penalty waivers); RCW 82.87.110 (capital gains return due on the date the federal income tax return is required to be filed). source Public record

Taxes covered

Excise tax returns (DOR lists natural disasters such as earthquakes, fires or floods among the reasons for an extension); RCW 82.32.080(4)(b) lets DOR extend the time for making or filing any return during a declared state of emergency. Capital gains excise tax: the 2025 return and payment date moved to May 1, 2026 (one time). Not covered: An extension of more than 30 days (a permanent extension of more than 10 days) requires a deposit of the estimated tax, except an extension during a state of emergency under RCW 82.32.080(4)(b). A capital gains filing extension is not an extension to pay. source Public record

State-declared disasters

RCW 82.32.080(4)(b): "During a state of emergency declared under RCW 43.06.010 (12), the department, on its own motion or at the request of any taxpayer affected by the emergency, may extend the time for making or filing any return as the department deems proper." No deposit may be required. WAC 458-20-228 says the details of each extension are set when an emergency is declared. DOR news releases after state disasters (Dec. 19, 2025 floods; Apr. 29, 2026 storms; Aug. 4, 2026 wildfires) tell businesses to request a filing extension before the deadline. source Public record

How to get relief

By request, before the due date: apply in My DOR, send a secure message in My DOR, or call 360-705-6705. Businesses in impacted areas can also ask to reschedule an audit, for more time to renew a business license or registration (Business Licensing Service, 360-705-6705, BLS@dor.wa.gov) and for help with expiring reseller permits (360-705-6217, Reseller@dor.wa.gov). Penalties: Extensions are not given after the due date; a penalty waiver may be requested instead. Under WAC 458-20-228, penalties may be waived for circumstances beyond the taxpayer's control, including destruction by fire or other casualty of the place of business or business records. DOR news releases say qualified businesses that could not request an extension before the taxes were due may qualify for a penalty waiver. source Public record

Where relief is posted

Disaster relief for taxpayers (Washington Department of Revenue)

Other disaster tax rules

• Destroyed property: owners can apply to the county assessor for a property tax abatement or refund for property damaged or destroyed by a natural disaster. source Public record
• Forest excise tax: Damaged Timber Adjustment Application to reduce stumpage value for damage from fire, blow down, ice storm, flood, volcanic activity and earthquake. source Public record
• Certain emergency financial assistance grants are exempt from B&O tax, sales tax and public utility tax. source Public record

The capital gains excise tax return is due on the date the federal income tax return is required to be filed (RCW 82.87.110(1)(a)); the March 25, 2026 release presented the May 1 date as an extension "for convenience" rather than as automatic. Current Washington IRS relief (2026 wildfires, including the state-declared Douglas County relief) is in disasters.json.

Not confirmed: Whether an IRS disaster postponement automatically moves the capital gains excise tax due date under RCW 82.87.110 for taxpayers in the IRS area is not stated by DOR. Employment Security Department (unemployment insurance) and Paid Leave disaster relief were not researched. No sales tax exemption for disaster rebuilding was looked for.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $113.2B; Individual income tax payments and SECA tax $28.2B; Business income taxes $26.1B; Excise taxes $2.5B; Estate and trust income tax $942M; Estate tax $777M; Unemployment insurance tax $297M; Gift tax $250M; Railroad retirement tax $17M. source Public record

Filers moving in and out, 2022 to 2023

122,184 returns (192,628 people) with $11.0B of income moved in from other states; 112,345 returns (192,657 people) with $11.2B moved out, a net loss of $0.3B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Washington State Department of Labor & Industries (L&I), Employment Standards

Washington's minimum wage is $17.13 an hour in 2026 and rises 3.5 percent to $17.73 on January 1, 2027. L&I adjusts it every year by the CPI-W and announces the new rate on September 30. Washington allows no tip credit, and workers aged 14 and 15 may be paid 85 percent of the adult rate; several King County cities and Bellingham and Everett set higher local minimums.

Rate

$17.13 from Jan 1, 2026
$17.73 from Jan 1, 2027 Announced by L&I on September 30, 2026; a 3.5 percent increase. source Public record

How it is set

Indexed: CPI-W (federal Consumer Price Index for Urban Wage Earners and Clerical Workers), August to August. Announced: September 30 each year, effective the next January 1 RCW 49.46.020 source Public record

Tipped employees

2026: cash wage $17.13, tip credit $0.00 No tip credit allowed: businesses may not use tips or service charges toward the hourly minimum wage.
2027: cash wage $17.73, tip credit $0.00 No tip credit allowed. source Public record

Youth and training wages

$14.56. Workers aged 14 and 15 may be paid 85 percent of the minimum wage: $14.56 in 2026 and $15.07 in 2027. source Public record

Local minimum wages

Allowed

• Seattle (all employers): $21.30 in 2026, $22.14 in 2027 source Public record
• SeaTac (hospitality and transportation employers): $20.74 in 2026 source Public record
• Tukwila (employers with at least 15 employees worldwide, among other tests): $21.65 in 2026 source Public record
• Renton (employers with more than 500 employees; $20.57 for 15 to 500 until June 30, 2026): $21.57 in 2026 source Public record
• Burien (employers with 501 or more employees; lower rates for smaller employers): $21.78 in 2026 source Public record
• Unincorporated King County (employers with more than 500 employees; lower rates for smaller employers): $20.82 in 2026 source Public record
• Everett (employers with more than 500 employees in Washington): $20.77 in 2026 source Public record
• Bellingham: $19.13 in 2026 source Public record

source Public record

Overtime-exempt salary

2026: $1541.70 a week, $80,168.4 a year
2027: $1773.00 a week, $92,196 a year source Public record

Poster

Your Rights as a Worker (required workplace poster), with L&I's 2027 minimum wage announcement

Recent and coming changes

• Jan 1, 2027 Minimum wage rises 3.5 percent to $17.73; youth (14 and 15) rate to $15.07. source Public record
• Jan 1, 2027 Exempt salary multiplier for employers with 51 or more employees rises from 2.25 to 2.5 times the minimum wage ($1,773.00 a week); employers with up to 50 employees stay at 2.25 ($1,595.70 a week). Hourly computer professionals: 3.5 times the minimum wage, $62.06 in 2027. source Public record
• State law will prohibit non-compete clauses starting in July 2027. source Public record

The 2027 exempt salary shown is for large employers (51 or more employees); small employers (1 to 50) need $1,595.70 a week ($82,976.40 a year) in 2027. In 2026 both sizes use 2.25 times the minimum wage.

Not confirmed: 2027 local rates other than Seattle's not yet listed by L&I (its local page shows 2026 rates); check each city's own page in December. Direct link to the Your Rights as a Worker poster PDF not captured.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Collecting contributions

Washington Paid Family and Medical Leave (Paid Leave), run by the Employment Security Department (ESD), is funded by premiums shared by employees and employers. The total premium is 1.13% of wages for 2026 (employers 28.57%, employees 71.43%) and 1.2% for 2027 (employers 29.3%, employees 70.7%), on wages up to the Social Security wage base; employers with fewer than 50 employees in the state do not pay the employer share. Premiums began in 2019 and benefits on January 1, 2020; reports and premiums are due quarterly.

Washington Paid Family and Medical Leave (Paid Leave)

Kind and agency

Family and medical. Washington Employment Security Department (ESD). Title 50A RCW (premiums: RCW 50A.10.030; benefits: RCW 50A.15.020; voluntary plans: chapter 50A.30 RCW); chapters 192-510 and 192-540 WAC.

Started

Contributions from Jan 1, 2019. Benefits from Jan 1, 2020.

Contribution rate

2027: 1.2% of wages One total premium, at the statutory cap of 1.20%. Second Substitute House Bill 2345 (2026) changes how employer and employee contributions are distributed between the family and medical premiums, without changing the overall employer and employee split.
2026: 1.13% of wages One total premium; ESD sets the family and medical premiums from the share of paid claims for each type of leave. The 2026 family and medical shares were not found on a saved page. source Public record

Wage base

2027: $192,300 Equal to the Social Security wage base
2026: $184,500 Equal to the Social Security wage base source Public record

Who pays

Employer: 28.57% of the total premium in 2026; 29.3% in 2027. None for an employer with fewer than 50 employees in the state, unless it opts to pay. Employee: 71.43% of the total premium in 2026; 70.7% in 2027. Yes. The employer collects the employee premium through payroll deductions and remits it to ESD, acting as the employees' agent; it may deduct up to the full medical premium and part of the family premium, and may choose to pay all or part of the employee share. source Public record

Small employers

Fewer than 50 employees employed in Washington. Not required to pay the employer portion of the premium unless it opts to (an employer that opts in becomes eligible for small business assistance), but must still collect the employee premium or pay it for employees. On September 30 each year ESD averages the employees reported on the last day of each quarter over the last four completed quarters to set size for the next calendar year, counting only in-state employees. source Public record

Private plans

Allowed. An employer may apply to the commissioner for approval of a voluntary plan for family leave, medical leave or both, on the form and in the manner ESD prescribes by rule. ESD charges $250 to review each application. source Public record

Filing and payment

Quarterly report to ESD under WAC 192-540-030, including hours for each calendar quarter (WAC 192-540-040). Due Reports are due by the last day of the month after the quarter (next business day if that is a weekend or holiday). Premiums are paid quarterly and are due by the same date. Washington Paid Leave employer account (paidleave.wa.gov) source Public record

Benefits

Up to 12 weeks of family leave or 12 weeks of medical leave in 52 weeks (measured as 12 times typical weekly hours), 16 weeks combined, extendable to 18 weeks for a serious health condition with a pregnancy. 90% of the employee's average weekly wage up to one-half of the state average weekly wage, plus 50% of the wage above that, up to the maximum. Maximum $1,647 a week in 2026; Maximum $1,727 a week in 2027. source Public record

Recent and coming changes

• Jan 1, 2027 Total premium rises from 1.13% to 1.2%; employer share rises from 28.57% to 29.3% and employee share falls from 71.43% to 70.7%. Q3 and Q4 2026 reports still use the 2026 rate and split. source Public record
• Jan 1, 2027 Second Substitute House Bill 2345 takes effect, changing how employer and employee contributions are distributed between the family and medical premiums, in response to IRS guidance on Paid Leave tax issues. source Public record
• Jan 1, 2027 Maximum weekly benefit rises from $1,647 to $1,727 for new claims filed on or after January 1, 2027. source Public record
• Jan 1, 2028 Rate setting changes (2026 c 104): the commissioner sets the total rate each year from the report of the office of actuarial services instead of the October formula; the 1.20% cap stays. source Public record

The WA Cares Fund (long-term care) premium is a separate program and is not covered here. ESD recalculates the Paid Leave rate each October.

Not confirmed: paidleave.wa.gov (rate pages, employer toolkit and premium calculator) returned 403 from CloudFront to plain curl, so ESD's own Paid Leave site was not read; facts come from esd.wa.gov news releases, the RCW and the WAC. Family and medical premium shares for 2026 and 2027, and the maximum employee deduction under SHB 2345, were not found on a saved page. The contributions start date (January 1, 2019) rests on WAC 192-510-045's reference to premium assessment for calendar year 2019, not on a page stating the start date in those words.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

Washington's Minimum Wage Act, as amended by Initiative 1433, requires every employer to give paid sick leave of at least one hour per 40 hours worked, with no yearly cap on accrual and at least 40 hours carried over; Seattle and Tacoma add local rules. Job protection for Paid Family and Medical Leave applies to employees with 180 days on the job at employers with 25 or more employees in 2026 (15 or more in 2027 and 8 or more from 2028). Vacation is a voluntary benefit, and payout at separation follows the employer's policy or agreement.

Paid sick leave

The law

Paid sick leave under the Washington Minimum Wage Act (RCW 49.46.210, Initiative 1433) source Public record

Employers covered

Every employer, of any size, for all employees covered by the Minimum Wage Act regardless of full-time, part-time, temporary or seasonal status. Transportation network companies must give drivers earned paid sick time of 1 hour per 40 hours of passenger platform time (from January 1, 2023).

Employees not covered

Employees outside the Minimum Wage Act definition of employee (RCW 49.46.010(3)), including overtime-exempt salaried employees in bona fide executive, administrative or professional positions and outside salespersons.

How it builds up

At least 1 hour per 40 hours worked, counting all hours worked including overtime, from the first day of work.

Yearly cap

No cap on hours accrued within the accrual year; the law sets no yearly use limit.

Front-loading

Allowed if included in a written policy and it meets or exceeds the accrual, use and carryover requirements.

When use can start

Employees may use accrued paid sick leave beginning on the 90th calendar day after starting work; days worked before a separation count if rehired within 12 months.

Carryover

Unused paid sick leave carries over to the next year; the employer may limit carryover to 40 hours. The default accrual year is January 1 to December 31 unless a written policy sets another fixed 12-month period.

Allowed uses

The employee's or a family member's mental or physical illness, injury or health condition, diagnosis, treatment or preventive care; closure of the workplace by a public official for a health-related reason, or of a child's school or place of care for a health-related reason or after a declared emergency; absences that qualify under the Domestic Violence Leave Act; preparing for or taking part in a judicial or administrative immigration proceeding of the employee or a family member (from July 27, 2025). Family member: child, grandchild, grandparent, parent, sibling or spouse (or state registered domestic partner), and anyone who regularly resides in the employee's home or depends on the employee for care.

Notice and documentation

With a written policy, the employer may require up to 10 days' notice for foreseeable use, or as early as practical, and notice before the shift for unforeseeable use. For absences of more than three days, the employer may require verification under a written policy, giving at least 10 calendar days to provide it, without unreasonable burden or expense. Use must be allowed in increments consistent with the employer's payroll practices. The employer may not require the employee to find a replacement.

At the end of employment

Not required at separation, except that construction industry employers (NAICS 23, other than residential building construction, 2361) must pay out the balance to construction workers who separate before reaching 90 days of employment (from January 1, 2024). An employee rehired within 12 months gets back unused leave that was not paid out in full.

PTO policies

Yes, a PTO program that meets the minimum paid sick leave requirements satisfies the law; more generous PTO may be tracked separately so the extra portion is not subject to the sick leave rules.

Employer duties

Written notice of paid sick leave rights by the first day of employment; at least monthly, a statement of leave accrued, used and available (payroll statements may be used); pay sick leave used in the same pay period, at the greater of the minimum wage or normal hourly compensation; a written policy is needed for a non-calendar accrual year, front-loading, notice and verification rules.

Enforcement

Department of Labor and Industries (L&I) investigates complaints under the Minimum Wage Act; violations may bring civil penalties and potential criminal liability. Retaliation is barred; an employee has 180 days to file a retaliation complaint.

Citation

RCW 49.46.210; chapter 296-128 WAC, Initiative Measure No. 1433, approved November 8, 2016 (2017 c 2), in effect since Jan 1, 2018

Agency guidance

lni.wa.gov

Local laws: No preemption: the Minimum Wage Act sets minimum standards for wages, paid sick leave and working conditions in addition to local laws, and more favorable local standards remain in force; L&I says more generous local paid sick leave requirements apply. (RCW 49.46.120) source Public record

City and county paid sick leave laws

• City of Seattle Sep 1, 2012 Paid Sick and Safe Time Ordinance: 1 hour per 40 hours worked at employers with up to 249 full-time equivalents and 1 per 30 at 250 or more; carryover of 40, 56 or 72 hours a year by employer size (108 hours for the largest employers with PTO); covers safety reasons and closures of a family member's school or place of care. source Public record
• City of Tacoma Paid Sick Leave (Tacoma Municipal Code chapter 18.10): employers follow state law plus city rules that also cover salaried workers, elected or appointed officials and rail employees working in the city, allow use for bereavement, and for any closure of a child's school or place of care by a public official. source Public record

Family and medical leave

The law

Job protection under Washington Paid Family and Medical Leave (RCW 50A.35.010), RCW 50A.35.010 (as amended by 2025 c 304) source Public record

Employers covered

Employers with 25 or more employees in 2026, 15 or more in 2027, and 8 or more from January 1, 2028.

Who is eligible

Employee began work with the current employer at least 180 calendar days before the leave.

How long

Restoration rights end after 16 typical workweeks of leave in 52 consecutive weeks (18 if any leave was for a pregnancy-related serious health condition resulting in incapacity), or on the first scheduled workday after the leave if earlier.

Reasons

Restoration to the same or an equivalent position after Paid Family and Medical Leave, or after unpaid federal FMLA leave taken while eligible for state benefits (with the employer's written notice). The Family Care Act (RCW 49.12.270) lets employees use their own sick leave or PTO to care for family members.

Paid?

Washington Paid Family and Medical Leave pays benefits (already on the site).

Wage replacement: Washington Paid Family and Medical Leave (Paid Leave). Contribution rates and benefits

Vacation and PTO at the end of employment

Employer policy controls L&I treats severance, personal holidays and vacation time as voluntary benefits that employers can choose to pay on a final paycheck; an employee owed an agreed-upon benefit may go to an attorney or small claims court. The final paycheck is due on or before the next regularly scheduled payday. (L&I guidance; no vacation payout statute found) source Public record

Other leave the law requires

Recent and coming changes

• Jul 27, 2025 ESHB 1875 (2025 c 170) lets employees use paid sick leave to prepare for or take part in judicial or administrative immigration proceedings involving the employee or a family member. in effect source Public record
• Jan 1, 2026 2025 c 304 phases in Paid Family and Medical Leave job protection by employer size: 25 or more employees in 2026, 15 or more in 2027, 8 or more from January 1, 2028, for employees with 180 days of employment. in effect source Public record
• Jan 1, 2027 Job protection extends to employers with 15 or more employees. enacted source Public record
• Jan 1, 2026 2025 c 375 added hate crimes to the Domestic Violence Leave Act. in effect source Public record
• Jan 1, 2025 2024 c 356 amended RCW 49.46.210 effective January 1, 2025 (the content of that change was not read). in effect source Public record

What was checked: Checked L&I's paid sick leave pages (overview, minimum requirements, optional policies, enforcement), domestic violence leave and getting paid pages, RCW 49.46.210 and 49.46.120, RCW 50A.35.010, 49.77, 49.76, 2.36.165, 49.12.270, 49.12.460, 49.60.040, WAC 162-30-020, the ESHB 1875 session law, and Seattle's and Tacoma's own pages. No state voting leave, bereavement, school activity, organ donation or crime victim court leave statute for private employers was found. Washington does not require private employers to give holidays off or holiday pay (L&I lists personal holidays as voluntary benefits). Paid Family and Medical Leave premiums and benefits are already on the site.

Not confirmed: hours is null: Washington sets no yearly cap on accrual or use, so there is no single yearly hours figure. Content of 2024 c 356 (effective January 1, 2025) was not read. Effective date of 2025 c 304 itself (the RCW note points to RCW 50A.05.020) was not read; the employer size dates come from the statute text. Paid sick leave records retention period (WAC 296-128) and civil penalty amounts were not read. SeaTac's hospitality and transportation paid sick and safe time rules and any other local ordinances (for example app-based worker rules in Seattle) were not checked; Tacoma's ordinance effective date was not on the page read.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Retail sales and use tax

Checked Nov 3, 2026

Washington's state retail sales tax rate is 6.5 percent, and cities and counties add local rates, all collected by the Department of Revenue at the rate where the customer receives the goods or services. An out-of-state business must register and collect once it has more than $100,000 in combined gross receipts sourced or attributed to Washington in the current or prior year; the 200-transaction test ended after 2019.

State rate

6.5% RCW 82.08.020(1) source Public record

Local taxes

Yes, collected by the state. The local rate varies by city and county. Sales tax is destination based: retailers collect at the rate where the customer receives the goods or services, and report local tax to the Department of Revenue by location code on the excise tax return. The Department also publishes a searchable rate table (https://dor.wa.gov/localtaxratetable) and a downloadable rate database updated quarterly. Rate lookup source Public record

Remote sellers

$100,000 (transaction count repealed Jan 1, 2020); counts gross: combined gross receipts sourced or attributed to Washington from all activities (retailing, wholesaling, services and other apportionable activities), including exempt sales and sales made through a marketplace facilitator sales; current or prior calendar year; since Jan 1, 2020. Register once the threshold is met; a remote seller that did not meet it the previous year must begin collecting sales tax on the first day of the month that starts at least 30 days after the date it met the threshold. From October 1, 2018 through December 31, 2019 the collection obligation under RCW 82.08.052(1) also applied at 200 or more separate transactions; the Department's nexus history lists the 200-transaction threshold as eliminated in 2019, and since January 1, 2020 the single $100,000 gross receipts test of RCW 82.04.067 applies (2019 c 8). The same threshold triggers registration for business and occupation (B&O) tax. In the Department's example, a seller that crossed $100,000 on October 15 owed retailing B&O tax from October 15 and began collecting sales tax December 1. source Public record

Marketplace facilitators

Must collect (More than $100,000 in combined gross receipts sourced or attributed to Washington, counting its own sales and facilitated sales (or physical presence, marketplace sellers with physical presence in Washington, or being organized or commercially domiciled in Washington); the facilitator then collects on all retail sales through its marketplace.), since Oct 1, 2018 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Business license (Business License Application, which issues a Unified Business Identifier (UBI)/Account ID and registers the business with the Department of Revenue), $50 to open the first location of a new business, plus any endorsement fees Register Out-of-state businesses that meet the nexus threshold file the same Business License Application. Online applications take about 10 business days to process. source Public record

Filing

• annual: annual tax liability of $1,050 or less
• quarterly: annual tax liability of $1,051 to $4,800
• monthly: annual tax liability of $4,801 or more

Due: Monthly returns are due the 25th of the following month; quarterly returns the last day of the month after the quarter; annual returns April 15. A due date on a weekend or legal holiday moves to the next business day.
Electronic filing: Returns must be filed electronically, and tax paid by electronic funds transfer, unless the Department grants a waiver (it may waive for good cause or for taxpayers assigned a reporting frequency less than quarterly) (RCW 82.32.080).
My DOR source Public record

Certificates

Resale: Washington reseller permit, issued by the Department of Revenue and generally valid for four years (two years in some cases, such as contractors and businesses open less than 12 months).. MTC certificate: accepted. Streamlined certificate: accepted
Exemptions: The Department lists approved exemption certificates for wholesale purchases; sellers have up to 120 days from the sale to collect documentation and keep it 5 years. source Public record

Recent and coming changes

• Oct 1, 2025 ESSB 5814 makes certain services subject to retail sales tax, among them advertising services, custom software and custom website development, live presentations, security services and temporary staffing. source Public record
• Jul 1, 2026 New exclusions and exemptions for the services made taxable by ESSB 5814 (described in Department special notices); the Department also runs a temporary ESSB 5814 penalty relief program. source Public record

Certificates: a buyer registered with the Department may use the reseller permit, or the Streamlined Sales Tax exemption certificate with a reseller permit number on it; a buyer not required to register with the Department may use the Streamlined Sales Tax certificate or the Multistate Tax Commission's Uniform Sales and Use Tax Resale Certificate. Washington also levies business and occupation (B&O) tax on gross receipts, reported on the same excise tax return.

Not confirmed: Effective date of the 6.5 percent state rate: RCW 82.08.020 as read does not state it. Food: the Department's retail sales tax page links a food deduction, which was not read, so no reduced-rate line is given. Vendor discount: none found on the Department pages read; left null.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Washington statute was found that bars, caps or sets notice rules for a business adding a surcharge to a credit card purchase; card network rules and federal law still apply. Bills to set a 3 percent cap for regulated businesses such as tow truck operators (SB 5363 and HB 1530, 2025 to 2026) have not passed either chamber. The Department of Revenue says a surcharge added to cover credit card processing fees is part of the selling price and taxed under the same classification as the sale.

The rule

No state law on credit card surcharges by sellers was found.

Cash discounts

No agreement between a credit card issuing bank and a retailer may bar the retailer from giving general discounts for paying cash, up to the percentage allowed by Regulation Z. (RCW 19.52.130(2)) source Public record

Sales tax on the surcharge

Depends Depends on whether the sale is a retail sale. The Department of Revenue says surcharges added to cover costs such as credit card processing fees are included in the selling price and taxed, cannot be deducted even if listed separately on the invoice, and are taxable under the same classification as the good or service sold; when the sale is a retail sale, retail sales tax applies to the total selling price including the surcharge. source Public record

What was checked: Checked: chapter 19.200 RCW (automated financial transactions, which restricts card numbers on receipts but says nothing on surcharges); the Legislature's bill pages for SB 5363 and HB 1530 (2025 to 2026), which would add a section to chapter 19.200 RCW letting businesses whose fees are regulated charge a credit card transaction fee of up to 3 percent if a no-cost payment option is always available and disclosed; SB 5363 was referred in 2026 to the Senate Business, Trade and Economic Development committee and HB 1530 was returned to the House Consumer Protection and Business committee in 2026, so neither has passed a chamber. Older bills not enacted: HB 1870 (2013 to 2014, methods of payment; it passed the House on March 7, 2013 and a Senate committee, but was sent back to a House committee in January 2014 and not enacted) and HB 1727 (2023 to 2024, transaction fees, never left committee). The findings of SB 5363 say that unregulated businesses may pass card processing fees on to consumers while regulated businesses may not; that is the bill's statement, not a statute. Department of Revenue page on surcharges including tariffs read.

Not confirmed: The rule that keeps regulated businesses such as tow truck operators from adding card fees (filed or maximum rates set by the Utilities and Transportation Commission or the State Patrol) was not traced to a statute or rule. No Washington total price or junk fee law that names card surcharges was found; a lodging fee bill (HB 1080) was reported by a secondary tracker as not passed, not confirmed on app.leg.wa.gov. A full-text search of government sites on 2026-11-05 found no seller surcharge provision in the RCW; it found the state ferries' 3 percent card fee (RCW 47.60.860, from March 1, 2026), which applies to fares, not to private sellers. The Attorney General's site was not searched separately.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026

Washington has no individual income tax for 2025 to 2027, so no PTET is needed or available for those years. Senate Bill 6346 (chapter 238, Laws of 2026) imposes a 9.9 percent income tax on individuals from January 1, 2028 and, with it, a pass-through entity tax election: a partnership, LLC or S corporation may elect each year, by June 15 of the tax year, to pay 9.9 percent at the entity level for participating owners, who get a nonrefundable credit. The Department of Revenue has not yet published guidance on the election.

Recent and coming changes

• Jan 1, 2028 SB 6346 (chapter 238, Laws of 2026), approved March 30, 2026: a 9.9 percent tax on individuals' Washington taxable income beginning January 1, 2028 (the department describes it as applying to annual adjusted gross income over $1 million); first returns due April 2029. The act is effective June 11, 2026, with some sections later. source Public record
• Jan 1, 2028 Pass-through entity tax election in section 502 of SB 6346: beginning January 1, 2028, a partnership, limited liability company or S corporation may elect, annually and irrevocably for the year, by the department's due date but no later than June 15 of the taxable year, to pay 9.90 percent of its taxable income. The election is made by a person authorized to sign the return (an officer for an S corporation) and may exclude owners who choose not to participate. The base is participating resident owners' entire distributive share regardless of source plus participating nonresident owners' Washington-source share. The entity makes estimated payments like individuals, but none before July 1, 2029, and files an annual return. source Public record
• Jan 1, 2028 Owner credit in section 206 of SB 6346: from tax year 2028 (taxes due in 2029), a nonrefundable credit for the owner's share of the entity's tax, not carried forward or back; owners add back the entity tax deducted federally (section 310). Section 203 allows residents a credit for income tax paid to another state by the individual or by a pass-through entity the individual owns. source Public record

Washington's 2028 PTE election is in law but not yet in effect; the department's income tax page and FAQ do not yet mention it. Section 1202 of SB 6346 voids most of the act if a court of final jurisdiction invalidates the tax in section 201.

Not confirmed: Litigation and ballot status not confirmed from a primary source: news reports (not used as sources) describe a lawsuit filed April 9, 2026 in Klickitat County Superior Court, a May 4, 2026 state Supreme Court ruling against a referendum, and a repeal initiative (Initiative 645) on the November 3, 2026 ballot. Check sos.wa.gov and the courts before showing a 2028 PTET. Whether to show Washington as a future PTET state (available: false here, with the 2028 rules only in changes) is a decision for the owner.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: gross receipts tax (business and occupation tax)

Washington has no individual or corporate income tax for 2025 and 2026; most businesses pay the business and occupation (B&O) tax, a gross receipts tax, which does not start from federal taxable income, so the Public Law 119-21 business and individual deductions do not reach a Washington return. Senate Bill 6346 (chapter 238, Laws of 2026) imposes a 9.9 percent tax on Washington taxable income of individuals beginning January 1, 2028, starting from federal adjusted gross income and using the Internal Revenue Code as amended and in effect on January 1, 2026.

Other differences

• Capital gains excise tax: RCW 82.87.020 defines the Internal Revenue Code as of July 25, 2021, or a later date the Department of Revenue provides by rule. source Public record

Recent and coming changes

• Jan 1, 2028 SB 6346 (chapter 238, Laws of 2026): 9.9 percent tax on individuals' Washington taxable income beginning January 1, 2028; Washington base income starts from federal adjusted gross income; the Code is the one as amended and in effect on January 1, 2026. The act took effect June 11, 2026, with some sections later. source Public record

Not confirmed: Whether the Department of Revenue has adopted a rule moving the capital gains excise tax's Code date past July 25, 2021 was not checked. How SB 6346 treats the federal deductions below adjusted gross income (tips, overtime, car loan interest, seniors) from 2028 was not reviewed.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. Pay required in job postings

Since January 1, 2023, an employer with 15 or more employees must disclose in each posting for each job opening the wage scale or salary range (or the fixed wage, if only a fixed wage is offered) and a general description of all benefits and other compensation. An employee offered an internal transfer or promotion is entitled, on request, to the wage scale or salary range for the new position. For postings from July 27, 2025, through July 27, 2027, an employer that corrects a posting within five business days of written notice owes no penalties or damages for it.

Recent and coming changes

• The five business day correction period in RCW 49.58.110(1)(b) covers postings from July 27, 2025, through July 27, 2027, and by its own terms does not apply after July 27, 2027. In current law; the period ends after July 27, 2027. No bill amending RCW 49.58.110 was found from the 2026 session, which has adjourned; the codified section lists 2025 c 383 as its latest amendment. source Public record

Salary history ban: Yes (RCW 49.58.100). An employer may not seek an applicant's wage or salary history from the applicant or a current or former employer, or require that prior wage or salary history meet certain criteria. It may confirm the history if the applicant volunteered it, or after negotiating and making an offer with compensation. source Public record

What was checked: The most recent changes are SSB 5408 (effective July 27, 2025) and the amended rule WAC 296-123-060 (effective May 22, 2026). No city or county ordinance requiring pay in postings was found.

Not confirmed: Pending bills: the 2026 session was not searched bill by bill; the conclusion that nothing is pending rests on the codified RCW 49.58.110 (latest amendment 2025 c 383) and the session having adjourned. Local ordinances: no Washington city or county posting ordinance was found, but city codes (for example Seattle) were not checked one by one.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Washington Department of Revenue

The Department of Revenue has no separate power of attorney form: a representative, including in an administrative review, needs the taxpayer's Confidential Tax Information Authorization (Form REV 42 2446), and whether the federal Form 2848 is accepted was not found. Washington has no personal income tax and no paid preparer registration program was found. All businesses must file and pay electronically under RCW 82.32.080, with a waiver available on Form REV 41 1028; there is no preparer mandate based on return count.

Power of attorney

No separate power of attorney form found. Form 42 2446 (REV 42 2446, 2/10/26), Confidential Tax Information Authorization (CTIA), is what the Department requires for a representative; the Rule 100 review petition also contains a CTIA section. Anyone the taxpayer chooses, such as an attorney, accountant, manager or bookkeeper, for a review or appeal. The CTIA must be signed by a person listed in state records as the real property owner, business owner, partner, corporate officer or LLC member or manager, or by someone who attaches documentation of authority such as a power of attorney. Any information for any reporting period, any information for a stated period, or only listed information for a stated period; a separate box authorizes sending confidential information by regular email or fax. Fax 360-705-6175, email DORTAAFaxIn@dor.wa.gov, or mail to Dept. of Revenue, Taxpayer Account Administration (ICAP), PO Box 47476, Olympia, WA 98504-7476. No renewal: the authorization remains in effect until revoked in writing by either party. form source Public record

Federal Form 2848

Not stated No Department statement on the federal Form 2848 was found. The CTIA lets a signer who is not in state records attach a power of attorney as proof of authority to sign. source Public record

Information only

Form 42 2446, Confidential Tax Information Authorization (CTIA); a separate Confidential Licensing Information Authorization (CLIA) covers business licensing information. Authorizes the Department to share the taxpayer's confidential tax information with a named third party and, optionally, to send confidential information by unsecured email or fax. The Department cannot disclose confidential tax or licensing information without the taxpayer's written consent. source Public record

Preparer registration

No program found

E-file mandate for preparers

No preparer threshold: all businesses must file and pay their taxes electronically. Excise tax returns and payments filed with the Department (RCW 82.32.080). There is no preparer mandate based on return count. Client opt-out: Form REV 41 1028, Excise Tax Electronic Filing and Payment Waiver Request (reasons include no computer, no internet access, no bank account or credit card, or a bank unable to handle electronic funds transfers). Penalty: A 10 percent penalty on the tax that should have been reported or paid electronically when the taxpayer fails to follow the Department's written instructions to file or pay electronically (WAC 458-20-22802). source Public record

Transcripts and account records

A tax status letter requested in My DOR (Summary tab, More Excise Tax Options, Request a Tax Status Letter), downloaded as a PDF from View Letters. An Administrator can instead create a third party access code that lets another person request the letter. Account Managers can also view tax return history in My DOR. Who can ask: The taxpayer (an Administrator on the My DOR account) or a third party the taxpayer authorizes, for example with a third party access code. A snapshot of the account on the letter date: closed date or non-reporter status, last return filed and paid, outstanding returns, unpaid balances, assessments and tax warrants, credits and pending payments. Not issued for vessel tax, leasehold excise tax or real estate excise tax. Fee: No charge. Turnaround: Generally available right away, but may take up to 3 business days; a third party access code is valid for 30 days. Online for representatives: Yes: an Administrator on the account requests it in My DOR, and an Account Manager can view return history online. request source Public record

Online access for professionals

My DOR. A preparer can list all client accounts under one SecureAccess Washington (SAW) user ID. Account Manager access lets a user prepare and file or amend returns, make payments and view tax return history; Administrator access adds refund accounts, credits, reseller permits, closing the account and managing users. The client adds the preparer as a user with the preparer's SAW user ID and email, choosing Administrator or Account Manager access; the Department recommends Account Manager for preparers. If the client has no My DOR account, the preparer can gain access with the client's Letter ID and becomes an Administrator. source Public record

Practitioner line

No dedicated practitioner line found. Questions about sharing confidential tax information with a third party: 360-705-6705. source Public record

Recent and coming changes

• Feb 10, 2026 Revised Confidential Tax Information Authorization form, REV 42 2446 (2/10/26) source Public record

Washington has no personal income tax. The capital gains excise tax and estate tax are also administered by the Department; the estate tax has its own version of the CTIA (not read). The Employment Security Department (unemployment, Paid Leave, WA Cares) has separate access rules not covered here.

Not confirmed: No Department statement on whether the federal Form 2848 is accepted was found. registration.required is false because no Washington preparer registration or licensing program appears in the Department's tax professional pages; no statute was found either way. Processing time for a CTIA: not stated. Whether a preparer ID is required on the capital gains excise tax return: not researched.

Rules for tax professionals in every state

Federal tax data sharing

13 IRS data-sharing agreements with agencies in Washington, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Washington Employment Security Department source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record; in the IRS State Reverse File Match pilot, 2007 to 2008 source Public record. How the IRS shares tax data with the states

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