Washington Income Tax Rates & Brackets — 2026
Washington does not levy an individual income tax in 2026. A resident earning $100,000 owes $0 in state income tax.
The Washington tax gauge at $100,000
Washington
$100,000 · Single · TY2026Washington tax brackets for 2026
Washington does not levy an individual income tax, so there are no brackets to publish.
What Washington costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | — | $0 | 0.00% | $0 | 9th of 50 | −$1,445 |
| $75,000 | — | $0 | 0.00% | $0 | 8th of 50 | −$2,548 |
| $100,000 | — | $0 | 0.00% | $0 | 8th of 50 | −$3,727 |
| $150,000 | — | $0 | 0.00% | $0 | 8th of 50 | −$6,066 |
| $250,000 | — | $0 | 0.00% | $0 | 8th of 50 | −$10,759 |
| $500,000 | — | $0 | 0.00% | $0 | 8th of 50 | −$22,130 |
| $1,000,000 | — | $0 | 0.00% | $0 | 8th of 50 | −$44,766 |
Washington income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- —
- Exemptions
- —
- Taxable income
- —
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Washington's full brackets and sources.
Washington versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Washington's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 0% | 0% |
| Structure | none | none |
| Standard deduction (single) | None | None |
| Tax on $100,000 (single) | $0 | $0 |
Washington’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Recent legislated changes
- IncreaseEffective · S.B. 6346 (2026)
The 2026 Legislature enacted a 9.9% income tax on individuals and joint filers with adjusted gross income over $1,000,000, effective January 1, 2028, with the first returns due in 2029. It does not affect tax year 2026.
Retirement income
How Washington treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Washington levies no individual income tax, so Social Security benefits are not taxed at the state level.
No individual income tax, so no pension income is taxed by Washington.
401(k), 403(b) and traditional IRA distributions are not taxed at the state level.
Not modelled: State and local taxes other than the individual income tax (property, sales, estate) are outside the scope of this dataset.
Source: Washington State Department of Revenue — Income tax (retrieved 2026-09-03). Compare every state.
Capital gains
How Washington taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Washington has no income tax, but it does levy a separate excise tax on long-term capital gains. For 2025 the rate is 7% on the first $1,000,000 of taxable Washington capital gains and 9.9% (7% plus an additional 2.9%) on the amount above $1,000,000. The tax bites only above a standard deduction of $278,000 for 2025, which is per individual, married couple or domestic partnership and is adjusted for inflation annually.
Short-term gains are not reached. The excise tax applies only to the sale or exchange of long-term capital assets, and Washington levies no income tax that could pick up a short-term gain.
Washington has no income tax base at all. The excise tax is computed from federal net long-term capital gain allocated to Washington, then reduced by the state's own deduction and exemptions, so it tracks the federal gain figure without conforming to a federal rate.
The tax is imposed on individuals only. An individual may still owe it on gains realised through a pass-through entity that sells a long-term capital asset.
Real estate is exempt, as are interests in entities to the extent the gain is attributable to real estate. Washington reaches real property through its real estate excise tax instead.
Also exempt: assets held in retirement accounts, assets subject to condemnation, certain livestock held for farming or ranching, depreciable business assets, timber and timber-related REIT distributions, commercial fishing privileges, and goodwill from the sale of a franchised auto dealership.
- Capital gains excise tax, first tier — 7% above $278,000. Taxable Washington long-term capital gains up to $1,000,000, after the $278,000 standard deduction.
- Additional tax on gains above $1 million — 2.9% above $1,000,000. Taxable Washington long-term capital gains above $1,000,000, on top of the 7% rate, giving 9.9% in total. Added by ESSB 5813, Chapter 421, Laws of 2025, first effective for tax year 2025.
Not modelled: The $278,000 standard deduction, the charitable-donation deduction and the qualified family-owned small business deduction are not modelled per taxpayer; the rates recorded here are the rates above the standard deduction. Allocation of a gain to Washington turns on domicile and on where tangible property was located, which this dataset does not hold.
Source: Washington State Department of Revenue — Capital gains tax (retrieved 2026-09-19). Compare every state.
Local income taxes
No state or local individual income tax on wages. Washington cities may not levy a net income tax (RCW 36.65.030).
What else to know about Washington
- Washington levies no individual income tax on wages or salaries.
- Washington does tax long-term capital gains through a separate excise tax (RCW 82.87): 7% on the first $1,000,000 of taxable Washington capital gains and 9.9% on the excess, above an inflation-adjusted standard deduction.
- The tiered 9.9% rate was added by ESSB 5813 (Chapter 421, Laws of 2025) and first applies to the 2025 tax year.
- Real estate, retirement-account assets, most depreciable business assets, timber and qualifying family-owned small business sales are exempt from the capital gains tax.
- S.B. 6346, enacted by the 2026 Legislature, creates a new 9.9% income tax on individuals and joint filers with adjusted gross income over $1,000,000, effective January 1, 2028 (first returns due 2029). It does not apply to tax years 2025 or 2026.
Capital gains
Separate 7% excise tax on long-term capital gains allocated to Washington above an inflation-adjusted standard deduction, with an additional 2.9% (9.9% total) on Washington capital gains above $1,000,000. The threshold shown ($278,000) is the 2025 amount; DOR had not published the 2026 inflation-adjusted deduction as of 2026-09-03.
What our figures leave out
Sources
- 1.Washington State Department of RevenueState revenue departmentIncome taxRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved · Lists Washington as taxing capital gains income only.
- 3.Washington State Department of RevenueState revenue departmentCapital gains taxRetrieved
- 4.Washington State Department of RevenueState revenue departmentSpecial notice - New tiered rates for Washington's capital gains taxRetrieved · 7% up to $1,000,000 of Washington capital gains; 9.9% above, beginning with tax year 2025.
- 5.Washington State Department of RevenueState revenue departmentDo you owe capital gains tax? - yearly standard deduction tableRetrieved · Standard deduction by year: 2022 $250,000; 2023 $262,000; 2024 $270,000; 2025 $278,000.
Figures on this page were last checked against these sources on . Found something wrong? Report it.