Washington Capital Gains Tax: A 2026 Guide for Founders, Investors, and High Earners
Washington's capital gains tax: 7% up to $1M, 9.9% above. Rates, exemptions, QSBS, residency planning, and what changes in 2028.
The Startup Law Blog
Practical legal guidance on QSBS (Section 1202), equity compensation, startup formation, financing, and Washington State tax issues for founders, investors, and startup employees.
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Latest posts
409A Valuation Requirements: When (and Why) You Need a New One
When do you need a 409A valuation, and when is yours stale? A startup lawyer's guide to the material events that require a new 409A — and the costs of getting it wrong.
Are 409A Valuations Public? A Startup Lawyer's Answer
409A valuations are confidential — but they show up in M&A diligence, IPO filings, IRS audits, and sometimes on your cap table. A startup lawyer explains who actually sees them.
Rule 506(b) vs. 506(c): A Practical Guide for Startup Founders
Rule 506(b) and 506(c) are the two Reg D exemptions that power almost all startup fundraising. Here's how they differ, when to use each, and the mistakes that get founders into trouble.
Washington State Income Tax: The Complete Guide
Does Washington have a state income tax? Here's what the new law covers, who pays, the rate, effective dates, and planning moves for founders and investors.
Washington's Capital Gains Tax (Now Up to 9.9%): Residency Planning Before You Sell
Washington's capital gains tax is tiered at 7% and 9.9%. For founders planning a liquidity event, residency planning may be the highest-stakes tax decision in the deal. Here's how the rules work and an 8-step action plan.
Cliff Planning Before Washington's 2028 Income Tax: How to Use 2026 and 2027
2026 and 2027 are the last two years you can recognize income without Washington's 9.9% income tax. Here is how to use them.
Washington vs. California: Residency Safe Harbors Compared
Washington has a statutory 30-day safe harbor for domiciled residents who leave. California's safe harbor requires 546 consecutive days outside the state under an employment contract. Here's how they compare — and why the differences matter for founders and investors.