San Juan County transfer tax
On a $400,000 home sale in San Juan County, WA, transfer taxes come to $12,405 (3.101% of the price): Washington state real estate excise tax (REET) (1.1%–3% by price), San Juan County local REET (0.5%), San Juan County Conservation Land Bank tax (1%) and San Juan County affordable housing REET (0.5%), split between buyer and seller as shown below.
Local REET rate for unincorporated San Juan County only; each city has its own combined local rate (county REET does not stack on city REET). DOR location code 2800.
San Juan County transfer tax calculator
- State
- County
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Washington state real estate excise tax (REET)State | 1.1%–3% by price | Seller | $4,400.00 |
| Washington REET state technology feeState | $5 | Seller | $5.00 |
| San Juan County local REETCounty | 0.5% | Seller | $2,000.00 |
| San Juan County Conservation Land Bank taxCounty | 1% | Buyer | $4,000.00 |
| San Juan County affordable housing REETCounty | 0.5% | Buyer | $2,000.00 |
| Total transfer tax (3.101% of the price) | $12,405.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in San Juan County by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $7,755 | 3.102% | $4,005 | $3,750 |
| $400,000 | $12,405 | 3.101% | $6,405 | $6,000 |
| $600,000 | $18,740 | 3.123% | $9,740 | $9,000 |
| $800,000 | $25,300 | 3.163% | $13,300 | $12,000 |
| $1,000,000 | $31,860 | 3.186% | $16,860 | $15,000 |
| $1,500,000 | $48,260 | 3.217% | $25,760 | $22,500 |
| $2,500,000 | $95,393 | 3.816% | $57,893 | $37,500 |
| $5,000,000 | $219,080 | 4.382% | $144,080 | $75,000 |
Negotiable amounts are shown half to each side.
Selling in San Juan County?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Exemptions in Washington
- Gifts (no consideration)
- Inheritance or devise
- Transfers between spouses/domestic partners, divorce or separation
- Transfers to or from government; condemnation
- Foreclosure and deeds in lieu to the lender
- IRS tax-deferred exchanges and nominee transfers (limited)
- Clearing title or adding a spouse/co-owner without consideration
Local exemptions can differ; see Washington transfer tax.
Other counties in Washington
- Adams County1.351%
- Asotin County1.351%
- Benton County1.351%
- Chelan County1.601%
- Clallam County1.601%
- Clark County1.601%
- Columbia County1.601%
- Cowlitz County1.351%
- Douglas County1.351%
- Ferry County1.351%
- Franklin County1.601%
- Garfield County1.351%
- Grant County1.601%
- Grays Harbor County1.351%
- Island County1.601%
- Jefferson County1.601%
- King County1.601%
- Kitsap County1.601%
- Kittitas County1.601%
- Klickitat County1.351%
- Lewis County1.601%
- Lincoln County1.351%
- Mason County1.601%
- Okanogan County1.351%
- Pacific County1.351%
- Pend Oreille County1.351%
- Pierce County1.601%
- Skagit County1.601%
- Skamania County1.351%
- Snohomish County1.601%
- Spokane County1.601%
- Stevens County1.351%
- Thurston County1.601%
- Wahkiakum County1.351%
- Walla Walla County1.351%
- Whatcom County1.601%
- Whitman County1.351%
- Yakima County1.351%
Questions
What is the transfer tax rate in San Juan County?
3.101% of the price on a $400,000 sale: Washington state real estate excise tax (REET) (1.1%–3% by price); Washington REET state technology fee ($5); San Juan County local REET (0.5%); San Juan County Conservation Land Bank tax (1%); San Juan County affordable housing REET (0.5%).
Who pays transfer tax in San Juan County?
Washington state real estate excise tax (REET): Seller — The seller pays; if not paid, the buyer is liable and the tax is a lien.. Washington REET state technology fee: Seller. San Juan County local REET: Seller — By statute the seller owes REET (RCW 82.45.080); if unpaid it becomes a lien on the property, so the buyer is effectively liable.. San Juan County Conservation Land Bank tax: Buyer — Obligation of the purchaser by statute (RCW 82.46.070).. San Juan County affordable housing REET: Buyer — County code assigns 99% to the purchaser and 1% to the seller (SJCC 3.10).. The purchase contract can assign it differently.
How much is transfer tax on a $500,000 house in San Juan County?
$15,505 in total (seller $8,005, buyer $7,500).
Who pays REET in Washington?
The seller usually pays; if the seller does not, the buyer becomes liable.
How much is REET on a $800,000 home in Seattle?
State: 1.1% of $525,000 ($5,775) + 1.28% of $275,000 ($3,520) = $9,295; local 0.5% = $4,000; plus $5 fee — $13,300 total.
Sources
- WA DOR Local Real Estate Excise Tax Rates (84-0013), effective May 1, 2026
- RCW 82.46 - Local real estate excise tax (counties/cities)
- RCW 82.45.080 - Tax is obligation of seller
- San Juan County - Land Bank Tax (1%, paid by purchaser)
- RCW 82.46.070 - Conservation area excise tax, obligation of purchaser
- RCW 82.46.075 - Affordable housing excise tax (San Juan)
- San Juan County Code ch. 3.10 - Affordable housing REET
- Washington DOR — Real estate excise tax
- RCW 82.45.060 — Real estate excise tax rates
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.