How to form an LLC in Washington

Washington has no personal income tax but taxes businesses on their gross receipts, and every LLC needs a state business license as well as its formation filing. This guide covers the filing, the license and the yearly report.

By Muhammad Bilal, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

To form an LLC in Washington, file a Certificate of Formation with the Washington Secretary of State. It costs $200 online, including a processing fee, and filing the Initial Report at the same time avoids a separate fee. Then apply for a state business license through the Department of Revenue, and file an annual report each year in your anniversary month.

At a glance

State filing fee
$200 online, including processing
Initial Report
Free if filed with the Certificate of Formation
State business license
Application through the Department of Revenue
Annual report
$70, in the anniversary month
Personal income tax
None, but a business and occupation tax on gross receipts
Where to file
Washington Secretary of State, Corporations and Charities Division
How to form an LLC in WashingtonState filing fee: $200 online, including processing; Initial Report: Free if filed with the Certificate of Formation; State business license: Application through the Department of Revenue; Annual report: $70, in the anniversary month; Personal income tax: None, but a business and occupation tax on gross receipts; Where to file: Washington Secretary of State, Corporations and Charities Division.KEY FACTS AT A GLANCEHow to form an LLC in WashingtonState filing fee$200 online, includingprocessingInitial ReportFree if filed with theCertificate of FormationState business licenseApplication through theDepartment of RevenueAnnual report$70, in the anniversarymonthPersonal income taxNone, but a business andoccupation tax on grossreceiptsWhere to fileWashington Secretary ofState, Corporations andCharities DivisionChecked against official sourcesTax BakersHow to form an LLC in WashingtonState filing fee: $200 online, including processing; Initial Report: Free if filed with the Certificate of Formation; State business license: Application through the Department of Revenue; Annual report: $70, in the anniversary month; Personal income tax: None, but a business and occupation tax on gross receipts; Where to file: Washington Secretary of State, Corporations and Charities Division.KEY FACTS AT A GLANCEHow to form an LLC in WashingtonState filing fee$200 online, including processingInitial ReportFree if filed with the Certificate ofFormationState business licenseApplication through the Department ofRevenueAnnual report$70, in the anniversary monthPersonal income taxNone, but a business and occupation tax ongross receiptsWhere to fileWashington Secretary of State, Corporationsand Charities DivisionChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

Who should form an LLC in Washington?

Anyone who lives in Washington or runs their business from there. If you form in another state but operate in Washington, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.

How do you form an LLC in Washington, step by step?

  1. Choose and check the name

    Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.

  2. Appoint a registered agent

    A person or company with a physical street address in Washington. See what a registered agent is.

  3. File the Certificate of Formation

    Online through the Secretary of State's Corporations and Charities Filing System, for $200 including processing. File the Initial Report at the same time to avoid a separate filing and fee.

  4. Get an EIN and sign an operating agreement

    The EIN is free from the IRS. See LLC operating agreement.

  5. Register for state taxes

    Sales tax and payroll as needed. Then note the first yearly filing date.

What does Washington require every year?

An annual report each year in the LLC's anniversary month, updating its details, for $70; some older guides quote $60. Missing it leads to administrative dissolution.

For deadlines, fees and late penalties in detail, see Washington LLC yearly filings.

Why does a Washington LLC need a business license?

Most businesses operating in Washington must hold a state business license, applied for through the Department of Revenue's Business Licensing Service, which also registers you for Washington taxes. The initial application has a fee, and many cities require their own license endorsements.

Should you file it yourself or use a formation service?

Filing yourself costs only the state fee, and the Washington filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.

Can a non-resident form an LLC in Washington?

Yes. Washington has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a Washington street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.

What happens if you miss a required report?

The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.

Which Washington taxes apply to an LLC?

Washington has no personal income tax on business profit. Instead, businesses pay the business and occupation tax on gross receipts, at rates that depend on the activity, with small-business credits for low revenue. Washington also has a state sales tax with local additions. See Washington sales tax for online sellers.

Federally, a Washington LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.

Want your Washington LLC formed?

We file your Certificate of Formation, arrange the registered agent and EIN, and keep track of every Washington deadline for you.

Questions people ask

How much does it cost to form an LLC in Washington?

$200 online for the Certificate of Formation, plus the state business license application fee.

Does a Washington LLC need a business license?

Most do: a state business license through the Department of Revenue, and often city endorsements.

When is the Washington LLC annual report due?

Each year in the LLC's anniversary month.

Does Washington have income tax for LLCs?

No personal income tax on business profit, but a business and occupation tax on gross receipts.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. Washington Secretary of State: Corporations and Charities Division fees
  2. Washington Department of Revenue: business licensing and B&O tax
  3. IRS: Get an employer identification number
  4. IRS: Employer identification number, including international applicants

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

More in State LLC formation

This guide is general information. It is not tax or legal advice for your situation.