Washington Sales Tax Calculator (2026 Rates)
Current Washington sales tax rates, city examples, economic nexus thresholds, exemptions, and FAQ.
State Rate
6.50%
Avg Combined
16.62%
Max Combined
10.50%
Nexus Threshold
$100K
Example: $100 purchase in Washington
Tax to collect (avg)
$16.62
Total from customer
$116.62
About Washington Sales Tax
Washington State charges a 6.5% state sales tax, but local rates push the combined average to 10.12% — the highest average combined rate of any state in the US. Seattle's combined rate is 10.25%, including state, city, county, transit, and other special district taxes. Even smaller cities like Spokane have rates above 8.9%.
Washington is a destination-based state, meaning all sellers — whether located in-state or out-of-state — collect based on the buyer's address. This is different from most origin-based states. The Washington Department of Revenue provides a searchable address lookup tool to determine the exact rate for any location.
The economic nexus threshold in Washington is $100,000 in annual gross sales into the state. There is no transaction count requirement. Washington also has a Business & Occupation (B&O) tax on gross receipts, which is separate from sales tax.
Washington has no state personal income tax, relying on sales tax and B&O tax for revenue. Groceries are fully exempt, and the state offers retail sales tax exemptions for manufacturing equipment and agricultural inputs.
Washington Sales Tax by City
| City | Combined Rate |
|---|---|
| Seattle | 10.25% |
| Spokane | 8.90% |
| Tacoma | 10.25% |
| Bellevue | 10.00% |
| Vancouver | 8.70% |
Rates shown are combined state + local rates for representative cities. Actual rates may vary by specific address, district, or zone. Verify with the Washington Department of Revenue.
Washington Sales Tax Facts
Tax Structure
- State rate
- 6.50%
- Average local rate
- 10.12%
- Maximum local rate
- 4.00%
- Avg combined rate
- 16.62%
- Sourcing method
- Destination-based
Economic Nexus
- Threshold
- $100K
- Includes transactions
- No
Once you exceed this threshold in annual sales into Washington, you must register and collect sales tax.
Washington Sales Tax Exemptions
- Groceries (food for human consumption)
- Prescription drugs
- Most agricultural inputs
- Manufacturing machinery and equipment
- Motor vehicle fuel (subject to gas tax instead)
Washington Sales Tax FAQ
What is the Washington state sales tax rate in 2026?
Washington's state sales tax rate is 6.5%. With local taxes, the average combined rate is 10.12% — the highest average of any US state. Seattle's combined rate is 10.25%. The maximum combined rate in some areas reaches 10.5%.
Is Washington an origin-based or destination-based state?
Washington is a destination-based state. All sellers — whether located in Washington or out of state — must collect sales tax based on the buyer's shipping address. This means the exact rate depends on where the customer is located, not where the business is based.
What is the economic nexus threshold for Washington?
Washington's economic nexus threshold is $100,000 in annual gross sales into the state. There is no transaction count requirement. Once exceeded, you must register with the Washington Department of Revenue. Washington also has a Business & Occupation (B&O) tax on gross receipts.
Related Tax Tools
Data Sources & Disclaimer
Sales tax rates are based on data from the Sales Tax Institute and Avalara, effective for 2026 (updated annually). State and local sales tax rates are approximate averages. Actual rates vary by city, county, and district. Economic nexus thresholds are simplified. Always verify with the Washington Department of Revenue or a tax professional.