Cannabis Tax Rates in Washington

Washington (WA)Recreational & Medical

This state has legalized both recreational and medical cannabis.

Tax Rate Breakdown

State Excise Tax
37%
on cannabis sales
State Sales Tax
Included in excise
additional
Max Effective Rate
37%
combined max rate
Local Taxes AllowedNo
Medical Tax RateExempt (qualifying patients)
Annual Revenue (2024)$600M
Tax Structure37% excise tax on retail price, inclusive of all state/local sales taxes.

Overview

Washington state levies the highest cannabis excise tax rate in the nation at 37% of the retail selling price. This excise tax replaced the original three-tier tax system in 2015 and is inclusive of all state and local sales taxes, simplifying the structure. Local governments are not permitted to levy additional cannabis-specific taxes. Qualifying medical patients and designated providers are exempt from the excise tax. Revenue is distributed to health care, education, substance abuse programs, and the general fund.

Key Facts

Frequently Asked Questions

Why does Washington have the highest cannabis tax?+
Washington consolidated its original three-tier tax system into a single 37% excise tax in 2015. While the rate is the highest, it is all-inclusive (no additional sales taxes), so the effective rate is lower than some states with layered taxes.
Can cities in Washington add cannabis taxes?+
No. Washington state law prohibits local governments from imposing additional taxes on cannabis. The 37% excise tax is the only cannabis-specific tax.
Are medical cannabis patients taxed in Washington?+
Qualifying patients and designated providers with recognition cards are exempt from the 37% excise tax.

Compare Tax Rates in Related States

See how Washington's cannabis tax rates compare to neighboring or similar states.

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Disclaimer: The information on this page is provided for educational and informational purposes only and does not constitute tax or legal advice. Cannabis remains illegal under US federal law. Washington tax rates and regulations are subject to change and may vary by local jurisdiction. Tax rates, revenue figures, and program details described here are based on publicly available information and may not reflect the most current regulations. Always verify current tax rates with official Washington state tax authorities and consult with a qualified tax professional. Cannabismarketcap does not guarantee the accuracy or completeness of any information presented.