Freelance Taxes in Washington: Complete 2026 Guide
Rates reviewed · Source: Washington Department of Revenue
Washington has no personal income tax, but does have the Business & Occupation (B&O) tax.
No State Income Tax
Washington has no personal income tax. However, freelancers with over $12,000 in gross revenue may owe the B&O tax on their gross receipts (not profit). Rates vary by service type but are typically 1.5–1.75% for service businesses.
Quarterly Estimated Payments
No state income tax quarterly payments required.
| Quarter | Income period | Due |
|---|---|---|
| Q1 | Jan 1 – Mar 31, 2026 | April 15, 2026 |
| Q2 | Apr 1 – May 31, 2026 | June 16, 2026 |
| Q3 | Jun 1 – Aug 31, 2026 | September 15, 2026 |
| Q4 | Sep 1 – Dec 31, 2026 | January 15, 2027 |
Key Tax Facts for Washington Freelancers
- •No state income tax
- •B&O tax on gross receipts for service businesses
- •B&O threshold: $12,000 (annual) before filing required
- •Long-term capital gains tax of 7% for gains over $262,000
Deductions in Washington
No state income tax, but B&O tax applies on gross receipts — deductions do not reduce B&O liability.
Top Freelancer Cities in Washington
Washington freelance tax questions
How much tax do freelancers pay in Washington?
Only federal tax applies: 15.3% self-employment tax on net earnings up to $184,500 plus federal income tax at your bracket. Washington has no personal income tax, but does have the Business & Occupation (B&O) tax.
Do Washington freelancers have to make quarterly estimated payments?
No state payments are required, because Washington has no income tax. Federal estimated payments still apply and are due Q1 April 15, 2026, Q2 June 16, 2026, Q3 September 15, 2026, Q4 January 15, 2027 for 2026.
What can Washington freelancers deduct?
No state income tax, but B&O tax applies on gross receipts — deductions do not reduce B&O liability.
Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.