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Washington Closing Cost Calculator
Washington REET is graduated: a $600,000 sale owes $6,735 in state tax under the 2026 schedule, plus any local rate. Calculate state real estate excise tax by bracket, add the local rate for the property's location, then enter your settlement charges.
Washington REET and settlement worksheet
Taxable deed sale: choose the 2023–2026 or 2027 state schedule and confirmed property classification. Local REET requires a separately confirmed rate. The tax subtotal excludes the state technology fee, minimum filing charge, recording fees and penalties; enter quoted charges separately. Seller allocation defaults to 100%; buyer liability can arise if tax is unpaid.
Use the schedule for the sale date
The county treasurer's published state schedules distinguish the thresholds ending December 31, 2026 from the new thresholds beginning January 1, 2027. The marginal rates remain 1.10%, 1.28%, 2.75% and 3.00%. The Department of Revenue states that REET on a deeded transfer is due on the date of sale regardless of the date of recording, so a sale in late December 2026 uses the 2023–2026 schedule even if the deed records in January 2027. Enter the sale date, not the recording date.
| State rate | 2023–2026 taxable slice | 2027 taxable slice |
|---|---|---|
| 1.10% | First $525,000 | First $551,000 |
| 1.28% | Above $525,000 through $1,525,000 | Above $551,000 through $1,551,000 |
| 2.75% | Above $1,525,000 through $3,025,000 | Above $1,551,000 through $3,051,000 |
| 3.00% | Above $3,025,000 | Above $3,051,000 |
A hypothetical $600,000 ordinary sale has $6,735 state REET under the 2026 schedule and $6,688.20 under the 2027 schedule. Crossing a threshold changes the rate on the next slice; it does not reprice the entire sale.
Local REET and filing charges are separate
Use the Department of Revenue's location and effective-date schedules to confirm the combined local rate. The worksheet does not assume every city or county charges 0.50%. Blank means unresolved, while an entered zero means you have confirmed no local tax.
DOR also lists a $5 state technology fee, an additional $5 affidavit processing charge for fully exempt transfers, and a $10 minimum in fees and/or tax. This model covers taxable REET components; those filing charges, recording costs and penalties are excluded. Enter your actual additional charges so the settlement subtotal includes them once.
Classified land requires confirmed eligibility
WAC 458-61A-1001 provides a 1.28% state rate for qualifying agricultural or timberland. Mixed classified and unclassified parcels require a predominant-use determination using both area and assessed value; simply calling a property a farm is insufficient. Continued qualifying use and assessor approval matter. Select the classified option only after that status has been confirmed.
The seller normally pays REET, but DOR notes buyer responsibility if the seller fails to pay. The worksheet defaults to a 100% seller allocation for budgeting. A different contract allocation does not remove statutory liability.
Washington REET worked examples
| Scenario | Taxable value | State tax | Local amount | Tax subtotal |
|---|---|---|---|---|
| 2026 first threshold; local tax unresolved | $525,000.00 | $5,775.00 | Not entered | $5,775.00 |
| 2026 ordinary sale; illustrative 0.50% local rate | $600,000.00 | $6,735.00 | $3,000.00 | $9,735.00 |
| 2027 same price and local rate | $600,000.00 | $6,688.20 | $3,000.00 | $9,688.20 |
| 2026 sale spanning all four brackets; local unresolved | $4,000,000.00 | $89,075.00 | Not entered | $89,075.00 |
| 2026 confirmed classified land; local unresolved | $600,000.00 | $7,680.00 | Not entered | $7,680.00 |
Last reviewed 2026-10-05. How the settlement worksheet works.
Questions about Washington
- Does a higher sale price put the whole property into the highest REET bracket?
- No. For ordinary property, each state rate applies only to the portion of taxable value within that bracket. The separate local rate applies to the taxable value. Confirmed qualifying agricultural or timberland uses a different state calculation.
- Does the Washington tax subtotal include recording and filing fees?
- No. The subtotal shows modeled state and entered local REET. Add the state technology fee and any other filing or recording charges from your settlement quote. A blank local rate leaves the tax subtotal incomplete.