Puget Washington B&O Tax Kept in this browser Demo
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Do I File
Returns
Whether you clear the line, the rate your last year sets, the credit, and every return on its date
Do I File
The business licence, the $125,000 line, and which service rate your last year's gross sets.
 
Returns
Each period's gross, the small-business credit, the tax and its due date - and the penalty if it is paid late.
 
These Records
Where they are kept, and how to hand them to your tax preparer.
 
Do I File×

Washington taxes the gross income of a business - a performer's fees included - under business and occupation tax; there is no income tax. Since January 1, 2023, a business with under $125,000 a year that reports no other taxes need not file B&O returns. Above it, services are taxed under service and other activities: 1.5%, and since October 1, 2025, 1.75% once last year's gross reached $1 million and 2.1% at $5 million. Most businesses subject to B&O need a business licence.

Returns×

A monthly return is due the 25th of the next month; a quarterly one the last day of the month after the quarter; an annual one April 15. The small-business B&O credit comes off - read yours from the Department's credit table for your filing frequency - and it can never be more than the B&O tax. Paid late: 9%, then 19% after the end of the next month, then 29%, never less than $5.

These Records×
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