Operating Costs & Incentives

Clark County: The Place For Business

Clark County offers a nimble business environment in one of the most cost-competitive communities on the West Coast; providing competitive lease rates, abundant clear water, and some of the lowest utility rates in the U.S.

Competitive Business Climate

Washington, unlike many states, does not have a personal or corporate income tax. Washington does have a Business and Occupation (B&O) tax that is calculated on the gross income from activities. This means there are no deductions from the B&O tax for labor, materials, taxes, or other costs of doing business. Washington offers a range of business tax incentives and benefits to help your business flourish.

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STATE BUSINESS INCENTIVES

  • Sales & Use Tax Exemption for Machinery & Equipment Employment Training B&O Tax Credit
  • Main Street Tax Credit
  • Renewable Energy Tax Exemption
  • Commercial & Industrial Lighting Incentive Program
  • Natural Gas Equipment Incentive
  • Commute Trip Reduction Program
  • On the Job Training (OJT) Program
  • Incumbent Worker Training Program
  • Clark Public Utilities Custom Projects Incentive

BUSINESS TAX SUMMARY

  • No Corporate or Personal Income Tax
  • State Business & Occupation (B&O) Tax ranges from 0.14%-1.75%
  • State & Local Combined Retail Sales Tax is 8.7%
  • Unemployment Insurance Tax averages 1.35% on the first $67,000 in wages
  • Worker’s Compensation averages $0.74 per hour
  • Tax exemptions available for Manufacturing, Food Processing, and Distribution

– WalletHub, 2025

Washington has the #1 Best state economy in the nation

INFRASTRUCTURE

Electrical Power: Clark Public Utilities is the primary electric power supplier in Clark County, offering some of the lowest power prices in the U.S. JD Power and Associates ranked Clark Public Utilities as #1 in customer satisfaction among mid-sized electrical utilities in the West, fifteen years running.

Water & Sewer: Water and sewer services are provided by cities within all incorporated areas and some unincorporated areas of Clark County. Cost estimates and comparison can be compiled on specific sites upon request.

Natural Gas: Natural gas service is provided by both NW Natural and Cascade. Natural gas in Clark County sees current rates at historic lows.

Communications: Clark County has a reliable and extensive fiber optic network and offers businesses numerous options for telephone and television service providers.

Lease Rates: Clark County offers one of the most cost competitive
lease rates on the West Coast.

Cost of living index

Industry Rate p/kWh
Commercial
$7.47
Industrial
$5.57

Source: U.S. Energy Information Administration, 2021

Washington Average Electric Rates​

Industry Rate p/kWh
Commercial
$10.08
Industrial
$6.35

Source: U.S. Energy Information Administration, 2023

Washington Average Gas Prices

Industry Price p/MCF
Commercial
$12.83
Industrial
$11.41

Source: U.S. Energy Information Administration, 2023

Average Lease Rate

Industry Price p/sqft
Industrial
$11.41
Class A Office
$28.72

Situated in the heart of the Pacific Northwest

Clark County serves as the premier Pacific Rim gateway to the U.S. and Canada.

It is exceptionally well-positioned to access major West Coast, Midwest & international markets through multimodal connections to I-5 and I-84, deep-water ports, rail, and the Portland International Airport (PDX).

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