Filing and paying taxes in Washington
- Wages
- No Washington income tax return for 2026 or 2027. File your federal Form 1040 as usual.
- Capital gains
- If you owe the capital gains tax, file electronically with the Department of Revenue by the federal due date, April 15, with a copy of your federal return. A federal extension lets you request a Washington filing extension, but payment is still due April 15.
- Income over $1 million
- The new income tax applies from January 1, 2028. The first returns are due in April 2029.
To see how Washington sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Washington Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Washington |
|---|---|---|---|
| Washington (here) | $0 | $13,170 | — |
| Oregon | $7,148 | $20,318 | +$7,148 |
| Idaho | $4,202 | $17,372 | +$4,202 |
A negative "vs." figure means that state collects less total income tax than Washington. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Washington state income tax rate for 2026?
Washington has no state income tax on wages — the rate is 0% across all income levels. Only federal income tax applies, with brackets ranging from 10% to 37% depending on your taxable income.
How much income tax will I pay in Washington on a $100,000 salary?
For a single filer earning $100,000 in Washington in 2026, expect approximately $13,170 in federal income tax — for a total income tax of about $13,170, an effective rate of 13.2%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
Does Washington have a state income tax in 2026?
No. Wages and other ordinary income are not taxed in 2026 or 2027. Washington does tax long-term capital gains above $278,000 (2025 figure), and a 9.9% tax on income over $1 million takes effect January 1, 2028.
Who will pay Washington's new income tax?
Only people with Washington taxable income over $1 million, starting with 2028 income. The first $1 million is deducted, and married couples share one $1 million deduction. Returns are due from April 2029.
Does Washington tax the sale of a home?
No. Real estate is exempt from Washington's capital gains tax. Stock, bond, and similar gains above the annual deduction are taxed.
Do I need to file a Washington tax return?
Not for wages. You file with Washington only if you owe the capital gains tax, or, from 2029, the tax on income over $1 million.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.