What is the real estate transfer tax in Washington?

In Washington, a real estate excise tax is imposed on each sale of real property at graduated rates of 1.1% of the part of the selling price up to $500,000, 1.28% of the part above $500,000 up to $1.5 million, 2.75% of the part above $1.5 million up to $3 million and 3% of the part above $3 million, and the tax is the seller’s obligation. The Department of Revenue adjusts those price thresholds every fourth year for shelter inflation, capped at 5%, with updated thresholds taking effect January 1, 2023 and every fourth January after that; timberland and agricultural land are taxed at a flat 1.28%. A county or city may add its own excise tax on each sale of up to 0.25% of the selling price, may impose an additional tax of up to 0.5% in place of a particular local sales tax, and, if it plans under the Growth Management Act, may impose a further tax of up to 0.25%. A transfer by gift, devise or inheritance and a mortgage or other transfer merely to secure a debt are not sales subject to the tax. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is RCW 82.45.060, 82.45.080, 82.45.010, 82.46.010, 82.46.035.

WhatWashington
State transfer tax1.1% to 3% of price in tiers, paid by the seller

What the statute says

“1.1 percent of the portion of the selling price that is less than or equal to five hundred thousand dollars; (ii) 1.28 percent of the portion of the selling price that is greater than five hundred thousand dollars …”

Quoted word for word from the section’s text.

Source

RCW 82.45.060, 82.45.080, 82.45.010, 82.46.010, 82.46.035

Read the statute in the Revised Code of Washington (Washington State Legislature): app.leg.wa.gov.

Checked against the statute on November 15, 2026.

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses this rule

This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.

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