Washington tax summary for 2026
| Tax on wages | No tax on wages |
|---|---|
| Employee payroll taxes | Paid Family and Medical Leave (PFML) – employee share, WA Cares Fund (long-term care) – employee |
| Local income taxes | None |
Washington employee payroll taxes
| Program | Employee rate | Wage base | Annual maximum |
|---|---|---|---|
| Paid Family and Medical Leave (PFML) – employee share 2026 total premium rate: 1.13%. Employee share: 71.43% of 1.13% (formula: gross wages × 0.0113 × 0.7143). Wage base: 2026 Social Security cap ($184,500). Small employers (<50 employees) are not required to pay the employer share but must collect or pay employee premiums. | 0.807% | $184,500 | $1,489.28 |
| WA Cares Fund (long-term care) – employee 0.58% on all gross wages; no wage cap (Social Security cap does not apply). Paid entirely by employee; employers remit but pay no employer share. Certain individuals with private LTC insurance may apply for exemption (exemption program has been modified; verify current status at wacaresfund.wa.gov). | 0.58% | No cap | — |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Washington income tax | $0.00 | $0 |
| Paid Family and Medical Leave (PFML) – employee share | $20.18 | $525 |
| WA Cares Fund (long-term care) – employee | $14.50 | $377 |
| Take-home pay | $2,057.92 | $53,506 |
Effective tax rate 17.7%; tax on the next dollar earned 21.0%.
Second example: $120,000, married filing jointly, two children
Take-home $103,515 a year ($3,981.36 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Washington income tax $0, state payroll taxes $1,665.
How the Washington estimate is calculated
Washington doesn’t tax wages, so your paycheck carries only federal income tax, Social Security and Medicare, plus Paid Family and Medical Leave (PFML) – employee share and WA Cares Fund (long-term care) – employee. Pre-tax 401(k) and Section 125 deductions still lower your federal tax, and Section 125 deductions also lower Social Security and Medicare.
On $65,000 (single, biweekly), federal income tax is $5,620 a year and Social Security and Medicare $4,973 — 17.7% of pay in total. Compared with a typical state income tax, that difference can be worth a meaningful amount each year; see how Washington ranks in the state comparison.
Data notes
- Washington has no income tax on wages for 2026.
- Capital gains excise tax (not wages): 7% on long-term gains above the standard deduction, plus 2.9% (9.9% total) on taxable gains over $1,000,000 (ESSB 5813, from 2025). The 2025 standard deduction was $278,000; the 2026 indexed amount had not been posted by DOR as of 2026-10-07.
- SB 6346 (Chapter 238, Laws of 2026, signed March 30, 2026) imposes a 9.9% tax on income above a $1,000,000 household deduction starting January 1, 2028; Initiative 645 to repeal it is on the November 3, 2026 ballot. It does not affect 2026.
- Washington's employee payroll programs (Paid Family & Medical Leave and WA Cares) are in the payroll data.
Sources
- State income tax: Governor Ferguson signs Millionaires' Tax into law (SB 6346, effective January 1, 2028) (read 2026-10-07)
- State income tax: Washington Department of Revenue — Capital Gains Tax (read 2026-10-07)
- State income tax: Washington DOR — New Tiered Rates for Washington's Capital Gains Tax (ESSB 5813, 2025) (read 2026-10-07)
- Paid Family and Medical Leave (PFML) – employee share: Paid Family & Medical Leave premium rate increases to 1.13% in 2026 – WA ESD (read 2026-10-07)
- WA Cares Fund (long-term care) – employee: Premiums Estimator – WA Paid Leave (paidleave.wa.gov) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Idaho, Oregon
States with a similar tax setup: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.