All state guides
Income tax structurecapital gains_only
Top marginal rate7.0%
Flat rate
Local income taxNone
Reciprocity agreementsNone listed
Convenience-of-employer ruleNo
Community property stateYes
State estate / inheritance taxYes
QSBS conformitynone

Quick answer (Washington, 2026)

Washington uses a capital gains_only individual income tax and a top rate of 7.0%. There is no local (city/county) income tax on top of the state rate. Washington also levies a state estate or inheritance tax. Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026 (retrieved 2026-08-11).

Why it matters: State income tax is only part of the picture. Residency, sourcing of income, credits, and local taxes change the effective burden. Use the embedded estimator below for your own number, and check reciprocity and convenience-rule status before a move or remote-work arrangement.

This guide summarizes structural facts for planning. It is not a substitute for the official Washington tax code or a licensed preparer.

Estimate your Washington state income tax

Pre-filled for Washington (WA). Enter your state taxable income and filing status to see the estimated state (and any local) tax, effective rate, and a printable breakdown.

Structure
capital gains_only
Top rate
7.0%
State tax
$0
Eff. rate (state+local)
0.0%

Washington has NO ordinary individual income tax. It levies a 7% excise tax on LONG-TERM capital gains above a per-person exemption (~$270,000 for individuals, indexed). Community property state. WA has a state estate tax. No QSBS conformity applicable (no income tax).

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-09Primary sources

Frequently asked questions

Does Washington have a state income tax in 2026?
Yes. washington uses a capital gains_only individual income tax and a top rate of 7.0%.
What is the top income tax rate in Washington for 2026?
The top marginal individual income tax rate in Washington for 2026 is 7.0%.
Does Washington have local income taxes?
No. Washington has no local income tax on top of the state rate.
Does Washington have an estate or inheritance tax?
Yes. Washington levies an estate or inheritance tax in addition to the federal estate tax.

Not tax, legal, or financial advice

FiscTalk provides general educational information from public sources. Tax outcomes depend on your full facts, filing history, and jurisdiction-specific rules that change yearly. Before filing or making decisions, consult a licensed CPA, EA, or attorney. FiscTalk is not a fiduciary and is not affiliated with the IRS or any state agency.

Sources & methodology

Figures as of 2026-08-09Primary sources
By: FiscTalk Editorial TeamSourced & checked: In-house, against primary sourcesPublished: 2026-08-09Last reviewed: 2026-08-09

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