# Washington — Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

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, not quoted from the source)_
- **Tax name:** Real estate excise tax _(verified: appears in the quote below)_
- **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: appears in its own passage below)_
- **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: appears in its own passage below)_
- **Who pays:** Usually, the seller pays this tax, but if they don't, the buyer is responsible _(verified: appears in its own passage below)_
- **Local add-on:** The local REET must be calculated and added to the graduated state rate for the total tax due _(verified: appears in its own passage below)_
- **Citation:** Chapter 82.45 RCW _(verified: appears in its own passage below)_

## What the source says

> Real estate excise tax (REET) is a tax on the sale of real property.

## 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

## Source

- https://dor.wa.gov/taxes-rates/other-taxes/real-estate-excise-tax

Last verified: 2026-08-31. Review by: 2027-08-31.
Part of [Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief](https://referencesource.org/state-real-estate-transfer-tax/).