State Tax Calendar
Washington 2025 Tax Deadline Calendar
Washington has no personal or corporate income tax — but the Business & Occupation (B&O) tax, sales/use tax, and unique payroll obligations create a compliance calendar that catches many business owners off guard.
How Washington Differs from Federal
- →No personal or corporate income tax — Washington does not tax individual income or corporate net income. Federal income tax obligations still apply.
- →Business & Occupation (B&O) Tax — Washington's primary business tax is based on gross receipts, not profit. Filing frequency (monthly, quarterly, or annually) depends on your annual B&O and sales tax liability.
- →Sales & Use Tax — Most retail sales and many services are subject to Washington sales tax. Combined rates (state + local) range from 7.5% to over 10.4% depending on location.
- →Washington Cares Fund (Long-Term Care) — 0.58% payroll deduction on all wages. Employers must withhold and remit quarterly.
- →Paid Family & Medical Leave (PFML) — Combined employer/employee premium of ~0.92% of wages (2025). Employers with 50+ employees pay a portion; smaller employers may opt in.
2025 Washington Filing Calendar
| Date | Filing / Payment Type | Entity / Tax Type | Notes |
|---|---|---|---|
| Jan 31 | W-2 / 1099-NEC to Employees | All Employers | Federal requirement; WA has no state income tax withholding |
| Jan 31 | Q4 B&O & Sales Tax Return | Monthly/Quarterly Filers | File via My DOR (WA Dept. of Revenue) |
| Jan 31 | Q4 PFML Premium Report | All Employers | Paid Family & Medical Leave quarterly report |
| Jan 31 | Q4 WA Cares Fund Report | All Employers | Long-Term Care payroll deduction remittance |
| Jan 31 | Q4 Unemployment Insurance (UI) | All Employers | File and pay with WA Employment Security Dept. |
| Apr 30 | Q1 B&O & Sales Tax Return | Monthly/Quarterly Filers | File via My DOR |
| Apr 30 | Q1 PFML Premium Report | All Employers | Q1 Paid Family & Medical Leave |
| Apr 30 | Q1 WA Cares Fund Report | All Employers | Q1 Long-Term Care remittance |
| Apr 30 | Q1 Unemployment Insurance | All Employers | File with WA Employment Security Dept. |
| Jul 31 | Q2 B&O & Sales Tax Return | Monthly/Quarterly Filers | File via My DOR |
| Jul 31 | Q2 PFML Premium Report | All Employers | Q2 Paid Family & Medical Leave |
| Jul 31 | Q2 WA Cares Fund Report | All Employers | Q2 Long-Term Care remittance |
| Jul 31 | Q2 Unemployment Insurance | All Employers | File with WA Employment Security Dept. |
| Oct 31 | Q3 B&O & Sales Tax Return | Monthly/Quarterly Filers | File via My DOR |
| Oct 31 | Q3 PFML Premium Report | All Employers | Q3 Paid Family & Medical Leave |
| Oct 31 | Q3 WA Cares Fund Report | All Employers | Q3 Long-Term Care remittance |
| Oct 31 | Q3 Unemployment Insurance | All Employers | File with WA Employment Security Dept. |
| Feb 28, 2026 | Annual B&O Return | Annual Filers | For businesses with < $50K annual B&O/sales tax liability |
* Monthly B&O/sales tax filers have monthly due dates (last day of the following month). The table above shows quarterly deadlines. Annual filers file once by February 28 of the following year.
Washington-Specific Tax Rules
Business & Occupation (B&O) Tax
Washington's B&O tax is a gross receipts tax — you pay it regardless of whether your business is profitable. Rates vary by business classification: Retailing (0.471%), Services (1.5%), Manufacturing (0.484%), Wholesaling (0.484%). Most businesses have multiple B&O classifications.
Sales & Use Tax
Washington has one of the highest combined sales tax rates in the nation. The state rate is 6.5%; local rates add 1.0%–3.9% depending on city and county. Businesses must collect and remit sales tax on most retail sales and many services. Use tax applies to purchases made without paying sales tax.
Paid Family & Medical Leave (PFML)
The 2025 combined PFML premium rate is approximately 0.92% of gross wages. Employers with 50+ employees pay at least 28.57% of the total premium; employees pay the remainder. Employers with fewer than 50 employees are not required to pay the employer portion but must still withhold and remit the employee portion.
Washington Cares Fund
The WA Cares Fund provides long-term care benefits. The 2025 premium rate is 0.58% of gross wages, fully employee-paid (employers withhold and remit). Employees who purchased a qualifying private long-term care policy before November 1, 2021 may have applied for an exemption.
No State Income Tax — But Federal Still Applies
Washington business owners still file federal returns (1040, 1120-S, 1065, etc.) and pay federal income tax. The absence of state income tax does not reduce federal obligations. S-Corp owners in Washington still benefit from S-Corp election for federal SE tax savings.
Workers' Compensation (L&I)
Washington has a state-run workers' compensation system through the Department of Labor & Industries (L&I). Most employers must report quarterly. Rates vary by risk classification. Private workers' comp insurance is not permitted — all coverage must be through L&I.
Federal vs. Washington — Quick Comparison
| Filing Type | Federal | Washington |
|---|---|---|
| Individual Income Tax | Yes — graduated rates up to 37% | None |
| Corporate Income Tax | Yes — 21% flat rate | None (B&O gross receipts tax instead) |
| S-Corp Return (1120-S) | March 15 | Federal only — no WA state return |
| Partnership Return (1065) | March 15 | Federal only — no WA state return |
| Gross Receipts Tax | None | B&O Tax — quarterly or annual |
| Sales Tax | None (federal) | 6.5% state + local (up to 10.4%+) |
| Payroll Tax | FICA, FUTA | PFML, WA Cares, L&I (state-run WC) |
| W-2 / 1099 to State | January 31 | January 31 (federal only — no WA withholding) |
Need Help?
Navigating Washington's B&O and Payroll Taxes?
Washington's gross receipts tax, PFML, WA Cares, and L&I obligations add up fast. We work with Washington business owners year-round to stay compliant and minimize total tax burden.
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