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Home / Find taxes & rates / Other taxes / Aircraft excise tax Page Content Aircraft excise tax

What is the aircraft excise tax?

It is an annual tax imposed on the privilege of using any aircraft in the state. Because of the exemption of interstate commercial aircraft, the tax applies mainly to private owners of small planes used for personal or business purposes.

How do I pay the tax?

You can pay the aircraft excise tax directly to the Aviation Division of the Department of Transportation.

Aircraft that are subject to personal property tax are listed and assessed by the Department of Revenue, and the tax is collected by county treasurers.

What rate do I pay?

Aircraft excise tax consists of an annual fee that is based on the type of aircraft owned. Tax rates are as follows:

Single engine, fixed wing $ 65
Small multi-engine, fixed wing $ 80
Large multi-engine, fixed wing $ 95
Turboprop multi-engine, fixed wing $ 115
Turbojet multi-engine, fixed wing $ 140
Helicopter $ 90
Sailplane, lighter-than-air, home built $ 35

What are the funds used for?

Funds are deposited into the state general fund. A portion is used for administrative expenses for the aeronautics' account within the general fund.


More information

Aviation Division (Washington State Department of Transportation)

Forms & publications

Aircraft Taxes (pdf)

Tax Reference Manual (pdf)

References

Revised Code of Washington (RCW) 82.48.020

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