Pierce County / Tacoma Real Estate Transfer Tax Calculator

In Tacoma, property sales carry a 0.50% local municipal REET combined with Washington State's graduated tax rate under the published 2026 schedule. (Note that other municipalities across Pierce County may set different local rates). For 2027 transactions, confirm the local rate in effect on the actual sale date, as local rates are subject to change. While state percentage tiers remain fixed at 1.10%, 1.28%, 2.75%, and 3.00%, the bracket thresholds shift based on when the transaction closes: - Sales Closing in 2026: 1.10% on the portion up to $525,000; 1.28% on the portion over $525,000 through $1,525,000; 2.75% on the portion over $1,525,000 through $3,025,000; and 3.00% on the portion over $3,025,000. - Sales Closing January 1, 2027, or Later: 1.10% on the portion up to $551,000; 1.28% on the portion over $551,000 through $1,551,000; 2.75% on the portion over $1,551,000 through $3,051,000; and 3.00% on the portion over $3,051,000. Qualifying transfers of agricultural land and timberland are subject to a separate flat state REET rate of 1.28% rather than the standard graduated state rate schedule.

Computing total REET requires pairing the parcel's specific local tax rate (such as 0.50% in Tacoma under the published 2026 schedule) with the state's progressive marginal scale. Under Washington's graduated system, state tax percentages apply incrementally only to the portion of the taxable selling price falling within each designated tier ($525k/$1.525M/$3.025M for 2026 or $551k/$1.551M/$3.051M for 2027) rather than applying a single rate to the entire sale amount. For qualifying agricultural land and timberland transfers, the applicable local REET rate is added to a flat 1.28% state rate.

Under RCW 82.45.080, primary statutory responsibility for paying REET rests with the seller. Payment is due immediately at the time of sale under RCW 82.45.100 and must be made to the Pierce County Treasurer. If the tax is not received by the due date, the buyer (transferee) becomes personally liable for the unpaid tax and applicable interest under RCW 82.45.100(3), unless an instrument evidencing the sale has been recorded in the county's official real-property records. The unpaid tax and interest are also secured by a specific statutory lien on the property under RCW 82.45.070, which remains in effect from the time of sale until the tax is paid. Late-payment penalties are collectible from the seller only under RCW 82.45.100(2). The tax must be paid, and verification of payment affixed to the conveyance instrument, before the county auditor can accept the deed for recording under RCW 82.45.090.

Under WAC 458-61A-102, taxable consideration can include qualifying mortgage debt, liens, and other encumbrances given to secure the purchase price or remaining unpaid at the time of sale. Assumption of underlying property debt by the buyer also counts as consideration. However, specified outstanding liens in favor of the United States, Washington State, or a municipal corporation for taxes, special benefits, or improvements are excluded from taxable consideration. Consequently, qualifying debt can increase the amount subject to REET beyond the net cash proceeds received by the seller.

Transfers through inheritance or a valid will are exempt from REET under WAC 458-61A-202, even if the inherited property has outstanding debt. Genuine gifts with no consideration are also generally exempt under WAC 458-61A-201. However, if a gift recipient makes payments toward the grantor's underlying property debt or agrees to assume that debt in return for the transfer, REET applies to the consideration provided, while the property's equity may still be gifted. Documentation requirements vary: gift transfers require a completed REET affidavit accompanied by a Supplemental Statement signed by both grantor and grantee, whereas inheritance transfers may require an affidavit and supporting documentation (such as a death certificate, probate filings, or a Lack of Probate Affidavit) depending on the specific circumstances under WAC 458-61A-202 and WAC 458-61A-303.