Calculate the exact sales tax for any purchase in Washington. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
WA Base State Rate: 6.5% (up to 10.6% combined)
Clark
Total Amount
$108.50
$100.00 + $8.50 tax
Washington has a 6.5% state sales tax
Seattle has 10.1% combined rate
Groceries exempt
No state income tax
Washington has a 6.5% state rate. Local taxes vary significantly. Seattle has about 10.1% combined.
Washington imposes a 6.5% state sales tax on most retail purchases. Local taxes (city, county, and transit district) add 0.5% to 4.1%, bringing combined rates to a maximum of 10.6%. The statewide average combined rate is approximately 9.2%.
Washington has no state income tax, making sales tax the largest source of state revenue.
| Area | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| Seattle (King Co.) | 6.5% | 3.6% | 10.1% |
| Tacoma (Pierce Co.) | 6.5% | 2.9% | 9.4% |
| Spokane (Spokane Co.) | 6.5% | 2.4% | 8.9% |
| Vancouver (Clark Co.) | 6.5% | 2% | 8.5% |
| Bellevue (King Co.) | 6.5% | 3.6% | 10.1% |
| Everett (Snohomish Co.) | 6.5% | 2.9% | 9.4% |
Washington uses destination-based sourcing, meaning the buyer's address determines the local tax rate. The Department of Revenue provides a free address-based lookup tool for finding exact rates.
Washington exempts groceries (food for human consumption that is not prepared) and prescription drugs from sales tax. Clothing is fully taxable — Washington has no clothing exemption.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | Most food for home consumption |
| Prepared food / restaurant meals | Taxable | Full combined rate |
| Clothing | Taxable | No exemption |
| Prescription drugs | Exempt | Requires valid prescription |
| Over-the-counter medicine | Taxable | Full rate |
| Motor vehicles | Taxable | 0.3% additional motor vehicle sales tax applies |
| Digital goods | Taxable | Digital products taxed since 2009 |
Washington's proximity to Oregon (which has no sales tax) creates significant cross-border shopping. Washington residents who purchase goods in Oregon still owe Washington use tax at their local rate, though enforcement on individual purchases is limited.
The Washington Department of Revenue (DOR) administers all state and local sales tax. Businesses must register for a Business License through the state's Business Licensing Service. Filing frequency depends on tax liability: businesses collecting more than $4,800/year in combined sales tax file monthly, and smaller sellers file quarterly or annually.
Washington requires remote sellers to collect sales tax once they exceed $100,000 in gross receipts from Washington sources in the current or prior calendar year. The transaction threshold was removed in 2020 — only the $100,000 revenue threshold applies. Marketplace facilitators must collect on behalf of third-party sellers since January 1, 2018.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in gross Washington receipts |
| Marketplace facilitator rule | Yes — effective January 1, 2018 |
| Filing frequency | Monthly, Quarterly, or Annual |
| State agency | Washington Department of Revenue |
| Late filing penalty | 5% of tax due if within 1 month; 15% after |
This calculator uses current sales tax rates based on official sources:
Official Washington tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.