Washington Minimum Wage by City 2026: $17.13 Statewide, $21.30 Seattle, $21.65 Tukwila and Other Local Rates
Washington Minimum Wage by City 2026: $17.13 Statewide, $21.30 Seattle, $21.65 Tukwila and Other Local Rates
Washington's statewide minimum wage is $17.13 an hour in 2026, and it rises to $17.73 on January 1, 2027. Several cities and King County set higher local rates. The 2026 figures run from $19.13 in Bellingham to $21.78 in Burien for the largest employers. If you are forming a business that will hire, your payroll cost depends on where the work happens, how many people you employ, and sometimes what industry you are in. This guide covers the statewide rate, the local rates on the Department of Labor and Industries (L&I) 2026 list, the cities that are not on that list, and how to confirm the figure that applies to you.
The statewide minimum wage for 2026 and 2027
The Washington minimum wage is $17.13 per hour for 2026. Starting January 1, 2027, the statewide rate is $17.73 per hour. The state rate applies to every employer in Washington, and a local rate never replaces it. Where a city or county sets a higher rate, that higher figure is the floor for work performed inside those limits.
L&I sets the rate each year on September 30, using the change in the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W). The next year's rate is therefore announced in the fall, before it takes effect. If you are budgeting for a January hire, check L&I's September announcement rather than relying on an older article, including this one.
Youth rate for 14 and 15 year olds
Employers may pay workers who are 14 or 15 years old 85 percent of the state minimum wage. For 2027, that works out to $15.07 per hour. Confirm the 2026 youth rate with L&I before you set pay for a younger worker hired this year.
Washington local minimum wage rates for 2026
The jurisdictions below appear on L&I's 2026 local list with rates above the state minimum. Several use employer size tiers, so the number that applies to you depends on how that city or county defines its headcount and revenue tests. Use this table as a starting point, then confirm with the jurisdiction.
| Jurisdiction | 2026 rate | Who it applies to |
|---|---|---|
| Burien | $21.78 | 501 or more employees. Lower tiers apply to smaller employers |
| Tukwila | $21.65 | 15 or more employees worldwide with a worker in Tukwila, more than $2 million in Tukwila revenue, or franchisees in networks that employ more than 500 people worldwide |
| Renton | $21.57 | More than 500 employees. For 15 to 500 employees: $20.57 until June 30, then $21.57 |
| Seattle | $21.30 | Rate on L&I's 2026 list |
| Unincorporated King County | $20.82 | More than 500 employees. Lower tiers based on size and revenue |
| Everett | $20.77 | More than 500 employees. Lower tier for 15 to 499 employees |
| SeaTac | $20.74 | Hospitality and transportation employers only |
| Bellingham | $19.13 | Rate on L&I's 2026 list |
Tukwila reaches more employers than its headcount suggests
Tukwila's $21.65 rate is second only to Burien's top tier, and its coverage test reaches beyond a simple employee count. A business can be covered if it has 15 or more employees worldwide with at least one worker in Tukwila, more than $2 million in Tukwila revenue, or it is a franchisee of a franchisor or network whose franchises employ more than 500 people worldwide. A company with a single Tukwila worker can therefore fall under the rate even if its total staff is small.
Renton, Burien, Everett and King County use size tiers
Four jurisdictions do not set one rate for every employer. Renton's $21.57 rate applies to employers with more than 500 employees. For employers with 15 to 500 employees, Renton's schedule lists $20.57 until June 30, then $21.57. That June 30 date has already passed as of this writing, so confirm with the City of Renton which figure applies to your headcount today. Burien's $21.78 rate covers employers with 501 or more employees, and lower tiers apply below that. Everett's $20.77 rate applies to more than 500 employees, with a lower tier for 15 to 499. Unincorporated King County's $20.82 rate applies to more than 500 employees, with lower tiers set by size and revenue. This guide does not list those lower-tier figures, so get them directly from each jurisdiction before you set pay.
SeaTac applies only to certain industries
SeaTac's $20.74 rate applies only to hospitality and transportation employers. A hotel or shuttle company in SeaTac follows the local rate, while a retail store or office in the same city pays the state rate. Read the ordinance's industry definitions before you assume a business is covered, because a classification that looks close can still fall outside it.
Cities not on the 2026 list
Federal Way, Lynnwood and Edmonds are not on L&I's 2026 local list. Tacoma is also absent. The City of Tacoma has a proposed $20 local minimum wage, but it has been tied up in court. Do not assume it is in effect, and do not assume it has been dropped. Pay at least the state rate in these cities, and check with the City of Tacoma before you finalize a Tacoma budget, because local status can change faster than an annual list.
Worked example: a full-time hire in Seattle
Take one employee working 40 hours a week for 52 weeks. At Seattle's $21.30 rate, base wages come to $44,304 a year ($21.30 × 40 × 52). At the 2026 statewide rate of $17.13, the same schedule comes to $35,630.40. The gap is $8,673.60 a year before other payroll costs that often scale with wages. Run the numbers for your actual schedule, and remember that the rate follows the hours worked inside the city.
Tips and service charges do not count toward the minimum
Tips and service charges cannot be counted toward the minimum wage. The employer must pay the full hourly rate as base wages, and tips are the worker's additional income. This matters most for restaurants, hotels and other businesses that rely on tips, because owners sometimes budget tips toward the wage floor. Set base pay at the full local rate first, then treat tips as separate.
What this means when you form a business in Washington
Minimum wage is a payroll question, but it affects formation decisions in a few places.
- Choose locations with the rate in mind. Where the work happens sets the rate. A second location inside Tukwila or Seattle can cost more in base wages than the same role across a city line.
- Count employees the way each jurisdiction does. Renton, Burien, Everett and King County use different size definitions, so a headcount that looks safe on paper may still land in a higher tier.
- Get your state business license. The Business Licensing Service (BLS), inside the Department of Revenue, issues your 9-digit Unified Business Identifier (UBI) and handles state and city endorsements in one application. A license is required if you plan to hire employees within 90 days, among other triggers. The processing fee is $50 to open a business. Corporations and LLCs file with the Secretary of State first, while sole proprietors and general partnerships do not file there.
- Plan for the B&O tax. Washington has no corporate income tax and no personal income tax on wages. It uses the business and occupation (B&O) tax, a gross receipts tax with no deduction for labor or other costs. About 54 cities add their own B&O tax, which the Department of Revenue does not administer. Because wages are not deductible, your payroll does not lower the tax base.
Where to confirm your numbers
- L&I (lni.wa.gov): statewide and local minimum wage rates, the youth rate and the annual September announcement.
- The city or county: the current ordinance, tier definitions and effective dates. For Tacoma, confirm directly with the City of Tacoma.
- Department of Revenue (dor.wa.gov): business licensing, endorsements and B&O questions.
- Secretary of State (sos.wa.gov/corporations-charities): entity formation and annual reports.
- Washington SBDC (wsbdc.org): small business advising for planning questions.
Disclaimer
This guide is informational content, not legal, tax or employment advice. Rates and local ordinances change, and the figures above reflect L&I's 2026 list. Confirm current rates with L&I or the local jurisdiction before you set pay. For complex situations, such as multiple locations across jurisdictions, tiered headcounts or mixed industries, consult a qualified employment attorney and a CPA.