home home Get a form or publication home Publications by subject home Tax Topics home Some B&O tax rates decreased on July 1, 2013 Some B&O tax rates decreased on July 1, 2013

On July 1, 2013, select business and occupation (B&O) tax rates decreased when the 2010 rate change expired.

  • The following B&O tax rates decreased from 1.8 percent to 1.5 percent on July 1, 2013:
    • Service and other activities classification
    • Gambling contests of chance [less than $50,000 a year] classification
    • Real estate brokers taxable under RCW 82.04.255.
  • The B&O tax rate for gambling contests of chance ($50,000 a year or greater) decreased from 1.93 percent to 1.63 percent on July 1, 2013.


Qualifying small businesses continue to benefit from the 2010 increase in the small business credit.  This includes businesses that report under these classifications:

    • Service and other activities
    • Gambling contests of chance [less than $50,000 a year] classification
    • For profit hospitals
    • For profit research and development (to include scientific R&D)