The Quarter 1, 2025, Washington State sales tax rate changes

• Downloadable Files
• Rate Change Notices
• Sales Tax Rate Lookup Tool
• Tax Rate Lookup Mobile App

• City of Burlington Transportation Benefit District
• City of Burlington Transportation Benefit District Car Dealers and Leasing Companies
• City of Covington Transportation Benefit District
• City of DuPont Transportation Benefit District
• City of Gig Harbor Public Safety Tax
• City of Gig Harbor Public Safety Tax Car Dealers and Leasing Companies
• City of Gig Harbor Transportation Benefit District
• City of Gig Harbor Transportation Benefit District Car Dealers and Leasing Companies
• Kittitas County Emergency Communication Tax
• Kittitas County Emergency Communication Tax Car Dealers and Leasing Companies
• City of La Conner Transportation Benefit District
• City of La Conner Transportation Benefit District Car Dealers and Leasing Companies
• City of Maple Valley Transportation Benefit District
• City of Pullman Transportation Benefit District
• City of Snoqualmie Public Safety Tax
• City of Snoqualmie Public Safety Tax Car Dealers and Leasing Companies
• Tumwater Retail Sales Tax New Location Codes
• Tumwater Retail Sales Tax New Location Codes Car Dealers and Leasing Companies

Lodging rate change notices

• Thurston County – Special Hotel-Motel Tax
• Walla Walla Tourism Promotion Area

A complete list of location codes and tax rates can be found  here on the website.

• Washington State (LINK): The Washington State Department of Labor & Industries (L&I) announced an increase in the state’s minimum wage to $16.66 per hour, effective on January 1, 2025.
• Seattle (LINK): Starting January 1, 2025, all employers, regardless of schedule size, will be required to pay the same minimum wage of $20.76 per hour. Small employers will no longer be able to count tips and/or payments toward an employee’s medical benefit plan toward an employee’s minimum compensation requirements under Seattle’s Minimum Wage Ordinance.
• Bellingham (LINK): On January 1, 2025, the city minimum wage will be set at $1.00 above the applicable Washington State minimum wage ($17.66). Starting May 1, 2025, the city minimum wage will be set at $2.00 above the applicable Washington State minimum wage. Every year after, starting in 2026, the city minimum wage will be set at $2.00 above the applicable Washington State minimum wage, effective on January 1 every year. The city will establish the city minimum wage within two weeks of the publication of the new state minimum wage.
• Burien (LINK): Employers with 20 or fewer full-time equivalents (FTEs) are exempt from the ordinance.
  • “Level 1 employer” means all employers, including franchisees, that employ 500 or more FTEs in King County or franchisors who employ 500 or more FTEs in the aggregate. Effective January 1, 2025 at 12:01 a.m., Level 1 employers shall pay each employee an hourly minimum wage of at least $4.50 over the Washington State hourly minimum wage.
  • “Level 2 employer” means all employers, including franchisees, that employ 21 – 499 FTEs in King County. Effective July 1, 2025 at 12:01 a.m., Level 2 employers shall pay each employee an hourly minimum wage of at least $3.50 over the Washington State hourly minimum wage.
  • “Level 3 employer” means all employers with 20 or fewer FTEs. Employers with 20 or fewer FTEs are exempt from this ordinance.
• Everett (LINK): Effective July 1, 2025. $20.24/hour for employers with more than 500 employees in Washington and $18.24 for employers with between 15 and 500 employees. Employers with 14 or fewer employees are not to be affected.
• King County (unincorporated) (LINK): On January 1, 2025, the minimum hourly wage in unincorporated King County will be $20.29.
  
  There will be three temporary exceptions, based on business size and gross revenue. Please check whether or not your business falls under this jurisdiction by entering your business address here:  ArcGIS Web Application.
• Renton (LINK): Covered employers will be required to pay a new higher minimum wage for hours worked in the City. Covered employers are required to pay employees not less than the minimum hourly wage as follows:
  
  Employers that do not fall within the Large or Mid-Size Employer described above are not covered by the new minimum wage rates but must continue to meet the State of Washington minimum wage requirements.
• SeaTac (LINK): 2025 Minimum Wage: $20.17 per hour The increase in the living wage rate (2.35%) has been calculated using the consumer price index for urban wage earners and clerical workers, (CPIW) for the twelve (12) months prior to September 1 as calculated by the United States Department of Labor. Therefore, in accordance with SeaTac Municipal Code (SMC) Section 7.45.050, the living wage rate in effect for hospitality and transportation employees within the City will increase to $20.17, effective January 1, 2025.
• Tukwila (LINK): Effective January 1st, 2025, Tukwila Minimum Wage hourly rates will be:
  
  (On  July 1st, 2025, mid-size employers are required to increase their minimum wage rate to equal the large employer rate of $21.10) Going forward, mid-size employer minimum wage will be the same as the large employer rate.