Every layer that applies to a Seattle sale, added up.
Verified September 21, 2026 · city ordinance and state source checked
The ordinance and the actual bill do not match. The statute (RCW 82.45.060) lists brackets of $500,000, $1,500,000 and $3,000,000. Those are base-year figures. The Department of Revenue applies inflation-adjusted brackets of $525,000, $1,525,000 and $3,025,000, rising to $551,000, $1,551,000 and $3,051,000 on January 1, 2027. This page uses the applied figures.
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Who pays in Seattle
Seller. If the seller does not pay, the buyer becomes liable.
What catches people out
Seattle adds the full 0.50 percent local excise tax, so a typical sale pays 1.60 percent all in. The state portion is graduated while the local portion is flat. Only Skykomish in King County charges the lower 0.25 percent.
Washington DOR, Real estate excise tax “Sale price thresholds Tax rate $525,000 or less 1.10% ... Usually, the seller pays this tax, but if they don’t, the buyer is responsible.”