Built from the statute and cross-checked against what the revenue department currently applies.
Verified September 21, 2026 · statute and revenue department cross-checked
The statute and the actual bill do not match. The statute lists brackets of $500,000, $1,500,000 and $3,000,000. Those are base-year figures. The Department of Revenue adjusts them for inflation every four years and currently applies $525,000, $1,525,000 and $3,025,000. From January 1, 2027 they become $551,000, $1,551,000 and $3,051,000. This page uses the figures the Department actually applies.
Advertisement
Who pays
Seller. If the seller does not pay, the buyer becomes responsible.
What to know about Washington
Washington is graduated, so each slice of the price is taxed at its own rate. Cities and counties may add up to 0.5 percent on top, and most populated areas do. Farm and timber land is taxed at a flat 1.28 percent instead.
Advertisement
Sources
Statute: RCW 82.45.060; RCW 82.46
Washington Department of Revenue, Real Estate Excise Tax “Sale price thresholds Tax rate $525,000 or less 1.10% $525,000.01 - $1,525,000 1.28% $1,525,000.01 - $3,025,000 2.75% $3,025,000.01 or more 3% ... A $5.00 state technology fee is applied to the total due for every transfer.”
RCW 82.45.060 “1.1 percent of the portion of the selling price that is less than or equal to five hundred thousand dollars ... (2) Beginning July 1, 2022, and every fourth year thereafter: (a) The department must adjust the selling price threshold”
RCW 82.46.035 “any county or any city that plans under RCW 36.70A.040 (1) may impose an additional excise tax on each sale of real property ... at a rate not exceeding 0.25 percent of the selling price.”
Last verified: September 21, 2026.
Advertisement
Estimates only. Your closing agent or the county recorder issues the final figure, and exemptions can change what you owe. This page does not collect or store anything you enter.