Enhanced food fish tax

The enhanced food fish tax (EFFT) is an excise tax on the first commercial possessor of certain fish within Washington. The tax is based on the value of the fish when first landed. This tax also applies to byproducts and parts of seafood.

The fish tax is usually paid by the dealer who buys the fish, and not the commercial fisher. However, if the buyer is someone other than a Department of Fish and Wildlife licensed dealer, the commercial fisher is directly responsible for the tax. A dealer, licensed or unlicensed, may deduct an amount equal to half of the fish tax from the price they pay to the fisher.

For more information, please see our enhanced food fish tax webpage.