Watercraft excise tax

The watercraft excise tax generally applies to all registered boats that are 16 feet or longer. The tax is 0.5 percent of the boat’s fair market value and paid on an annual basis. Common exemptions include vessels:

  • Used exclusively for commercial fishing purposes.
  • Less than 16 feet in length and is not used on federally regulated waters.
  • Owned and held for sale by a dealer.
  • Owned by certain nonprofit youth organizations.

For more information, call the Department of Licensing at 360-902-3770.

  • $100 for the owner's first violation.
  • $200 for the owner’s second violation involving the same or any other vessel.
  • $400 for the owner’s third and successive violations involving the same or any other vessel.


References: RCW 82.49.020 and RCW 82.49.080.