State income tax · Washington
Washington income tax rates
Washington does not tax wage and salary income.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026Checked for tax year 2026.
- Structure
- No tax on wages
- Local income taxes
- None noted
Notes
Washington does not tax wage income in 2026; it levies only a capital gains excise tax (7%, plus an extra 2.9% on gains above $1 million from 2025). A new tax on individual income above a $1 million standard deduction (9.9%) was enacted in 2026 (Chapter 238, Laws of 2026) but does not begin until January 1, 2028.
Sources
We read each source on the date shown and quote the line we relied on.
- RCW 82.87.040 (Capital gains excise tax imposed) (external site)
which equals seven percent multiplied by an individual's Washington capital gains
- RCW 82.87.040 (additional capital gains excise tax) (external site)
equals 2.90 percent multiplied by the portion of an individual's Washington capital gains exceeding $1,000,000
- ESSB 6346, Chapter 238, Laws of 2026 (Taxes--individual income over $1 million) (external site)
Chapter 238, Laws of 2026
- ESSB 6346, Chapter 238, Laws of 2026, Sec. 201 (Tax imposed--rates; begins January 1, 2028) (external site)
equals 9.90 percent multiplied by an individual's Washington taxable
- ESSB 6346, Chapter 238, Laws of 2026, Sec. 314 (One million dollar standard deduction) (external site)
deduction of $1,000,000 per individual