Joining a dating app may soon have tax implications in Washington. On April 8, 2025, House Bill 2071 was introduced with the intent of placing a monthly excise tax of $1 per resident user, to be paid by the owner of an “online dating application.” The revenue generated would be deposited into a state-operated domestic violence services account to fund support and advocacy programs across the state.
The proposed tax would be levied on all resident individual users of a dating application, regardless of whether they are paying subscribers. The “online dating applications” being targeted by the bill are broadly defined as “a website, application, or internet-based service that allows users to register a free or paid account or profile for the primary purpose of matching with other users in pursuit of romantic relationships or social connections.” The party responsible for the collection and remittance of the excise tax is the “owner” which is defined as a an entity engaged in for-profit commercial activity through “50 percent or more ownership of an online dating application” with users that are residents of Washington State. The tax is drafted to go into effect starting January 1, 2026. Although still in its infancy, HB 2071 raises questions as to whether similar taxes will be pursued targeting specific online services or areas of social engagement, and if other jurisdictions will follow suit.
Contact the Authors: Drew Hemmings and Leah Regan
