Washington
For Washington, tax name is Real estate excise tax; rate brackets is $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%; who pays is Usually, the seller pays this tax, but if they don't, the buyer is responsible; local add-on is The local REET must be calculated and added to the graduated state rate for the total tax due; citation is Chapter 82.45 RCW, verified against its source on 2026-08-31.
- State
- Washington our reading
- Tax name
- Real estate excise tax verified
- State rate
- A graduated state REET rate structure for sales of real property. Exception: Agricultural land/timberland is excluded from the new rate structure and will continue to have a state REET rate of 1.28%. verified
- Rate brackets
- $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% verified
- Who pays
- Usually, the seller pays this tax, but if they don't, the buyer is responsible verified
- Local add-on
- The local REET must be calculated and added to the graduated state rate for the total tax due verified
- Citation
- Chapter 82.45 RCW verified
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
Real estate excise tax (REET) is a tax on the sale of real property.
— dor.wa.gov, retrieved 2026-08-31
Where each value comes from
This source states these in separate places, so each value is shown with the passage that states it.
State rate
A graduated state REET rate structure for sales of real property. Exception: Agricultural land/timberland is excluded from the new rate structure and will continue to have a state REET rate of 1.28%.
Rate brackets
Graduated REET Structure effective Jan. 1, 2023 for the state portion of REET For transfers Jan. 1, 2020 - Dec. 31, 2022 see the tax calculator above. 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% |
Who pays
All sales of real property in Washington state are subject to REET, unless a specific exemption applies. Usually, the seller pays this tax, but if they don't, the buyer is responsible. If the tax isn't paid, it can create a lien on the property itself.
Local add-on
Attention: The local REET must be calculated and added to the graduated state rate for the total tax due.
Citation
When someone transfers the controlling interest of an entity that owns real property in Washington state, it is treated as a taxable sale of that real property for the purposes of REET under Chapter <https://app.leg.wa.gov/RCW/default.aspx?cite=82.45> 82.45 RCW
— all from dor.wa.gov, retrieved 2026-08-31
Source
- dor.wa.govhttps://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax