![State and local tax ballot measures to watch on election day 2019, 2019 state tax ballot measures, 2019 local tax ballot measures, election 2019 results](https://taxfoundation.org/wp-content/uploads/2019/10/vote-e1572283092151-300x200.jpg)
Washington Tax Rates, Collections, and Burdens
How does Washington’s tax code compare? Washington does not have a typical individual income tax but does levy a 7.0 percent tax on capital gains income. Washington does not have a corporate income tax but does levy a state gross receipts tax. Washington has a 6.50 percent state sales tax rate and an average combined state and local sales tax rate of 9.38 percent. Washington has a 0.76 percent effective property tax rate on owner-occupied housing value.
Washington has an estate tax. Washington has a 52.8 cents per gallon gas tax rate and a $3.025 cigarette excise tax rate. The State of Washington collects $6,644 in state and local tax collections per capita. Washington has $11,632 in state and local debt per capita and has a 103 percent funded ratio of public pension plans. Overall, Washington’s tax system ranks 35th on our 2024 State Business Tax Climate Index.
Each state’s tax code is a multifaceted system with many moving parts, and Washington is no exception. The first step towards understanding Washington’s tax code is knowing the basics. How does Washington State collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures 2024: How Does Your State Compare?
State Tax Data
Individual Taxes
Business Taxes
Sales Taxes
All Related Articles
![State and local tax ballot measures to watch on election day 2019, 2019 state tax ballot measures, 2019 local tax ballot measures, election 2019 results](https://taxfoundation.org/wp-content/uploads/2019/10/vote-e1572283092151-300x200.jpg)
![Washington State capital gains tax Washington capital gains tax proposal head tax Washington state ballot measures, 2019 Washington state tax voting issues, Washington state tax ballot measures november election 2019](https://taxfoundation.org/wp-content/uploads/2019/10/Seattle-Washington-e1571160112866-300x200.jpg)
![Washington state vapor tax proposal Washington State Judge, Washington income tax, Washington state income tax, Seattle income tax](https://taxfoundation.org/wp-content/uploads/2019/07/seattle-Copy-2-e1563545313251-300x200.jpg)
![2019 state tax changes 2019, State tax changes as of july 1, 2019, state tax rate changes, July 1, 2019, state tax changes effective July 1, 2019 GILTI conformity, Interest Limitation, Capital Investment](https://taxfoundation.org/wp-content/uploads/2019/07/state-map-RESIZED-e1592355021267-300x200.jpg)
State Tax Changes as of July 1, 2019
15 min read![Facts & Figures 2019: How does your state compare?](https://taxfoundation.org/wp-content/uploads/2019/03/FF-square-02-01-300x285.png)
Facts and Figures 2019: How Does Your State Compare?
Our updated 2019 edition of Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
1 min read![Washington state capital gains tax proposal, Washington capital gains tax proposal](https://taxfoundation.org/wp-content/uploads/2017/01/seattle2-300x169.jpg)
![Washington State Income Tax](https://taxfoundation.org/wp-content/uploads/2017/01/washington-state-300x169.jpg)
Sorry, Washington State: Capital Gains Taxes are Still Income Taxes—But There’s a Better Way
A new, high tax rate on capital gains income would be a risky move for Washington State even if it didn’t face an enormous constitutional challenge.
5 min read![Results of 2018 State and Local Tax Ballot Initiatives 2019 Ballot State Tax](https://taxfoundation.org/wp-content/uploads/2018/11/vote-e1541536629558-300x200.jpg)
Results of 2018 State and Local Tax Ballot Initiatives
Ballot initiatives are often an afterthought on Election Day, but in many states, voters went to the polls to weigh in on significant tax policy questions. Here are the most recent results we’ve compiled for tax-related ballot measures.
5 min read![Local Income Taxes: A Primer](https://taxfoundation.org/wp-content/uploads/2018/10/State-map-300x211.jpeg)
Top State Tax Ballot Initiatives to Watch in 2018
Explore our list of the top state tax ballot measures to watch for throughout the country.
11 min read![Soda tax soda taxes on sugary drinks sugar taxes soda tax](https://taxfoundation.org/wp-content/uploads/2017/01/soda-300x200.jpg)