Closing Costs in Washington 2026: Buyer & Seller Guide
Washington’s real estate excise tax (REET) has a state rate of 1.1% on the first $525,000 of the price and rises by bracket to 3% above $3,025,000. The local rate adds 0% to 0.5%, or 2% in San Juan County. RCW 82.45.080 makes the state tax the seller’s obligation.
Four REET brackets, and the $551,000 line that starts January 1, 2027
RCW 82.45.060 taxes each slice of the selling price at its own rate. The Department of Revenue (DOR) re-indexes the dollar lines every fourth year and has published the set for 2027.
| Rate | Portion of the price, sales Jan. 1, 2023 to Dec. 31, 2026 | Portion of the price, sales from Jan. 1, 2027 |
|---|---|---|
| 1.1% | $525,000 or less | $551,000 or less |
| 1.28% | $525,000.01 to $1,525,000 | $551,000.01 to $1,551,000 |
| 2.75% | $1,525,000.01 to $3,025,000 | $1,551,000.01 to $3,051,000 |
| 3% | above $3,025,000 | above $3,051,000 |
The brackets came from chapter 424, Laws of 2019, which took effect January 1, 2020. The only later amendment, HB 1983 of 2026, redefined timberland for some transfers to government bodies. Classified agricultural land and timberland pay a flat 1.28%.
If you take over the seller’s loan, it counts toward the taxed price. RCW 82.45.030(3) includes “the amount of any lien, mortgage, contract indebtedness, or other incumbrance” that secures the price or remains unpaid at the time of sale. The tax is due to the county treasurer on the date of sale, and DOR adds a $5 state technology fee to every transfer.
The city or county layer: 0% to 0.5%, and 2% in San Juan County
Chapter 82.46 RCW lets local governments add their own tax. RCW 82.46.010(2) allows up to 0.25%, and RCW 82.46.035(2) allows a second 0.25% for places that plan under the Growth Management Act. DOR’s table effective May 1, 2026 lists 324 codes:
- 195 at 0.5%, including Seattle, Tacoma, Spokane, Vancouver and Everett;
- 121 at 0.25%;
- six at 0%: Starbuck, Krupp, Metaline, Waverly, Prescott and Lamont;
- two at 2%: unincorporated San Juan County and Friday Harbor.
Example: a $600,000 house in Seattle that closes in 2026 owes $5,775 (1.1% of $525,000) plus $960 (1.28% of $75,000), for $6,735 in state tax. The city’s 0.5% adds $3,000, and the technology fee adds $5, for $9,740 in total.
The San Juan County treasurer splits that county’s 2% into 0.50% for capital projects, 0.50% for housing and 1.00% for the Conservation Land Bank. Under RCW 82.46.070(1)(a) the land bank tax “shall be the obligation of the purchaser.” The housing tax is authorized by RCW 82.46.075. San Juan County Code chapter 3.10 says it “shall be paid 99 percent by the purchaser and one percent by the seller.”
RCW 82.45.080 names the seller; the lien stays on the house
The statute reads: “The tax levied under this chapter is the obligation of the seller.” RCW 82.45.070 makes unpaid tax “a specific lien upon each parcel of real property” sold until the tax is paid. DOR’s REET page says: “Usually, the seller pays this tax, but if they don’t, the buyer is responsible.” Local taxes under RCW 82.46.010 “must be collected from persons who are taxable by the state under chapter 82.45 RCW.” Check your purchase agreement’s excise tax clause against these rules.
Under RCW 82.45.010(3), these household transfers are not a “sale”:
- a gift, devise or inheritance;
- a transfer on death deed, except to the extent it satisfies a contractual obligation the owner owed the recipient;
- a spouse-to-spouse or partner-to-partner transfer under a dissolution decree or property settlement agreement;
- a mortgage “merely to secure a debt”;
- a foreclosure deed or deed in lieu.
A deed that claims an exemption still pays the $5 technology fee plus a $5 affidavit processing fee. DOR’s rule is that “A minimum of $10.00 is due in fees(s) and/or tax.”
Recording a deed costs $303.50 before page two
Each piece of the recording charge is set by a state statute:
- $5 for the first page, plus $1 for each added page (RCW 36.18.010(1));
- $183 for housing and homelessness programs (RCW 36.22.250);
- $100 for the covenant homeownership program, charged since January 1, 2024 (RCW 36.22.185);
- $5 for preserving historical documents (RCW 36.22.170);
- three $1 surcharges for archives (RCW 36.22.175);
- $3 and $2 for the state library (RCW 36.18.010(11), (12));
- $2.50 for growth management (RCW 36.22.240).
That comes to $303.50 for a one-page deed. A deed of trust pays $1 more toward mortgage-fraud prosecution (RCW 36.22.181, which expires June 30, 2027), for $304.50. The King County and Snohomish County auditors post both figures.
The deed of trust carries no tax. RCW 82.45.010(3)(i) keeps it out of REET. RCW 84.36.070 exempts intangible property from property tax, and its definition of intangible property names “mortgages, notes.”
Title premiums: filed with the Insurance Commissioner before use
Under RCW 48.29.147, every title insurer “shall, before using, file with the commissioner” its rates, or have a rating organization file for it. A filing can take effect no sooner than 30 days after the commissioner receives it, and the commissioner may extend that by up to 15 days or disapprove it. WAC 284-29A-030 says that “On and after July 1, 2016, all rates used in Washington state must be filed and approved under RCW 48.29.147.”
Limited practice officers: licensed non-lawyers who draft the closing papers
APR 12 is a Washington Supreme Court rule that licenses limited practice officers (LPOs). It lets them “select, prepare and complete legal documents incident to the closing of real estate and personal property transactions.” The Limited Practice Board approves the forms, which include deeds, promissory notes, deeds of trust and excise tax affidavits.
All parties must first agree to the basic terms in writing. The LPO must then tell you in writing that the LPO “is not acting as the advocate or representative of either of the clients.” The LPO must also tell you that you “have a right to be represented by lawyers of their own selection.”
Housing Finance Commission loans for closing costs
As described on the Washington State Housing Finance Commission’s pages, read September 24, 2026:
- Home Advantage DPA: 3%, 4% or 5% of the Home Advantage first-mortgage amount, at 0% interest, with no monthly payment. It is due when you sell, refinance or transfer the home, stop living in it, or pay off the mortgage. The Commission says “Funds may be used for downpayment and closing costs.” Household income is capped at $215,000. First-time buyer status is not required; a Commission homebuyer class is.
- Covenant Homeownership Program: help for first-time buyers “in the form of a loan.” Eligibility depends on family history in Washington before April 1968, plus other criteria. The Commission says “demand is outpacing the monthly supply of funds.” Your lender must pre-reserve funds, starting with your loan pre-approval. The $100 recording assessment funds it.
For the cash you still need, try the down payment estimator and the what can I afford? calculator.
More on Washington and its neighbors
- Washington real estate guide
- Homeowner insurance guide for Washington
- All 50 states’ closing costs
- Monthly payment calculator
- Refinancing a Washington home
- Closing Costs in Oregon 2026, Idaho and California
Washington closing questions
If my closing slips from December 2026 to January 2027, does the REET change?
Yes, if the price is over $525,000. On a $600,000 sale the state tax drops from $6,735 to $6,688.20 ($6,061 plus $627.20). The new dollar lines apply only to the state tax.
How much does the buyer pay in San Juan County?
On a $600,000 purchase the buyer owes $8,970. That is the 1% land bank tax ($6,000) plus 99% of the 0.5% housing tax ($2,970).
Is a family gift of a house taxed?
Not on a gift, which RCW 82.45.010(3)(a) excludes, though the $10 minimum in fees still applies. If you take over their loan, DOR says the tax “is calculated based on the total of the underlying debt and any other consideration in the transaction.”