Snohomish County Real Estate Transfer Tax Calculator

Most real estate sales in Snohomish County incur a standard 0.50% local REET combined with Washington's progressive state tax. (Note that Darrington levies a lower 0.25% local rate). These local rates reflect the published 2026 schedule. For 2027 transactions, confirm the local rate in effect on the actual sale date, as local rates may change. State rate percentages remain constant at 1.10%, 1.28%, 2.75%, and 3.00%, but bracket cutoffs shift based on the date of sale: - 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.

To compute the total tax obligation, pair the parcel's specific local rate (0.50% across most areas, or 0.25% in Darrington under the published 2026 schedule) with the state's graduated tier system. Under Washington rules, state percentages apply incrementally only to the portion of the taxable selling price falling within each respective threshold ($525k/$1.525M/$3.025M for 2026 vs. $551k/$1.551M/$3.051M for 2027) rather than taxing the entire sale amount at one flat percentage. 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 Snohomish County Treasurer. If the tax is not received by the due date, the buyer (transferee) becomes personally liable for the tax and applicable interest, unless an instrument evidencing the sale has been recorded in the county's official real-property records. The tax must be paid before the county Recording Division can record the deed.

Under Washington State tax rules, taxable consideration includes 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 cash paid to the seller.

Transfers through inheritance or a valid will are exempt from REET, even if the inherited property has outstanding debt. Genuine gifts with no consideration are also generally exempt. 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 may apply to the consideration provided, while the property's equity may still be gifted. Gift transfers require a completed REET affidavit and a Supplemental Statement signed by both grantor and grantee. Inheritance transfers may require an affidavit and supporting documentation depending on the circumstances, as explained in WAC 458-61A-202 and WAC 458-61A-303.