How to Form an LLC in Washington State (2026 Guide)

November 8, 2026

Updated October 30, 2026

By: Jonathan

Last verified: October 30, 2026, against the Washington Secretary of State (Corporations & Charities Division), the Revised Code of Washington and the Washington Department of Revenue. Figures are re-checked against these official sources regularly and linked below. This guide is general information, not legal or tax advice.

Washington has no state income tax and no annual LLC franchise tax, but that does not mean an LLC here is tax-free: the state taxes most businesses on gross income through the Business & Occupation (B&O) tax, and you will usually need a state business license on top of your LLC filing. Forming the LLC itself means filing a Certificate of Formation with the Secretary of State, which carries a $180 filing fee ($200 when you file online). After that, the main recurring obligation is an annual report that costs $70 and is due by the last day of the month in which the business was originally formed or registered.

Washington LLC at a glance

Fees and deadlines from official state sources
Verified October 30, 2026
Filing fee$180Certificate of Formation
Annual report$70Filed every year
Report dueThe last day of the month in which the business was originally formed or registered
Faster filingFrom $100Optional rush processing
Formation documentCertificate of Formation, filed with the Secretary of State (an Initial Report can be filed with it)
Filing fee$180 on paper; $200 online (includes the online processing fee)
Processing / expediteExpedited service costs $100 extra and is generally processed within three business days
Annual report$70, due by the last day of the month in which the business was originally formed or registered
State LLC taxNo LLC franchise tax or state income tax; most businesses owe B&O tax on gross income
Registered agentRequired, with a physical Washington address
Newspaper publicationNot part of the Secretary of State’s LLC filing steps
Where to fileSecretary of State online filing instructions (filed through the Corporations & Charities Filing System)

Step 1Choose a name Washington will accept

Your LLC’s name must end with “Limited Liability Company,” “Limited Liability Co.,” “L.L.C.” or “LLC.” If you leave the designator off the paper form, the state adds “LLC” for you, but it is better to choose the exact wording yourself.

Check availability with the Secretary of State’s Corporations & Charities Filing System search. Keep in mind that a name showing as available is still subject to staff review, and the search does not account for filings that are still pending. If you are not ready to form yet, you can reserve a name for $30. A reservation lasts 180 days and cannot be renewed.

Step 2Name a registered agent

Every Washington LLC must have a registered agent: the person or business that accepts legal papers and official mail on the LLC’s behalf. The agent must keep a physical street address in Washington (PO boxes and private mailboxes are not allowed) and must consent to serve. The filing also asks for the agent’s email address.

Washington distinguishes two kinds of agents. A noncommercial agent can be you, a friend, or any business with a Washington address that agrees to take the role. A commercial agent is a company that has filed a listing with the state and appears on a public list in the filing system. If your LLC has no physical address in Washington, a commercial agent is the usual route.

Step 3File the Certificate of Formation

The Certificate of Formation is short. It asks for:

  • the LLC’s name and, if you already have one, its 9-digit UBI number (one is issued after filing if you do not);
  • your registered agent’s name, Washington address and email;
  • a principal office address and email. This must be a physical address, but it does not have to be in Washington;
  • the duration (perpetual unless you choose a set term or end date);
  • an effective date, either the filing date or a future date up to 90 days out;
  • the name, address and signature of at least one executor (the person forming the LLC).

Online or paper. Online filing goes through the Corporations & Charities Filing System and costs $200. A paper filing costs $180 and is mailed with a check or money order payable to “Secretary of State”; paper filings are handled in the order received. Filing fees are non-refundable.

Faster processing. Expedited service adds $100 and is generally completed within three business days. Online you select it at checkout; on paper you check the expedite box on the form.

The Initial Report. Washington also requires an Initial Report listing your principal office and governors (the people who manage the LLC). It is free if you file it together with the Certificate of Formation. If you defer it, it is due within 120 days of formation and costs $10.

Do not upload your operating agreement or ownership details: the Secretary of State does not record internal governance documents and removes them from the filing.

Easiest path: file the Initial Report at the same time as the Certificate of Formation. It costs nothing extra that way and removes a 120-day deadline from your list.

Step 4Keep up with the annual report

Each year your LLC files an annual report with the Secretary of State to confirm or update its information. The fee is $70, and the report is due by the last day of the month in which the business was originally formed or registered. You can file up to 180 days early without changing that date. The state sends a courtesy reminder by mail and email about 60 days before the deadline, but not receiving it does not excuse a late filing.

Missing the deadline puts the LLC into delinquent status and adds a $25 delinquency fee. A delinquent LLC can be administratively dissolved: under state law, the Secretary of State serves a notice and the LLC has 60 days to fix the problem. Bringing a dissolved LLC back requires reinstatement, which costs a $140 penalty plus every annual report fee you missed.

Step 5Finish setting up the business

  • Operating agreement. Washington does not ask you to file one, but a written agreement sets out who owns and runs the LLC and how decisions are made. Keep it with your records.
  • EIN. Most LLCs need an Employer Identification Number for banking, hiring and tax filings. It is free from the IRS.
  • State business license. The Department of Revenue’s Business Licensing Service requires a business license if, among other triggers, your gross income is $12,000 a year or more, you plan to hire within 90 days, you operate under a name other than your legal name, or you sell items that require collecting sales tax. A domestic LLC must file with the Secretary of State before applying. The application fee varies with the endorsements (city, county or state) you need. See the Department of Revenue’s business license page.

What a Washington LLC costs

Certificate of Formation$180 by mail, or $200 online (one-time)
Initial ReportFree with the formation filing; $10 if filed later (one-time)
Expedited service (optional)$100 (one-time)
Name reservation (optional)$30 (one-time)
Annual report$70 per year
Late annual report$25 delinquency fee on top of the report fee
Business licenseVaries by endorsements; set by the Department of Revenue

How Washington compares

State filing fee to form an LLC, next to neighboring states. The national median is $100.

StateFiling feeRecurring state filing
Idaho$100Annual report: No charge
Oregon$100Annual report: $100
Washington$180Annual report: $70
Often compared
Wyoming$100Annual report: $60 (minimum license tax)
Delaware$110Annual tax: $400

National median · Fees from each state's official sources; some states charge a different amount online or by mail. If you live and run your business in Washington, forming your LLC in another state usually means also registering it here as a foreign LLC, so you pay both states' fees.

Estimate your total cost in Washington →

Washington taxes to know about

Washington does not tax business or personal income, and there is no separate annual LLC tax. Instead, the Department of Revenue collects the B&O tax, which is based on gross income rather than profit, so it can apply even in a year when the business loses money. The rate depends on your activity classification. For the Service and Other Activities classification, the rate is 1.5% for businesses with less than $1 million in taxable income in the prior year, with higher tiers above that. If you sell taxable goods or services, you will also collect and remit sales tax. Federal taxes depend on how the LLC is classified with the IRS.

File it yourself or use a formation service?

Washington’s online form is straightforward, and if you file it yourself the only cost is the state fee. Formation services charge on top of that in exchange for handling the paperwork, and many bundle a registered agent or annual report reminders. That can be worth it if you have no Washington address or want someone else tracking deadlines; otherwise, filing directly is a reasonable do-it-yourself task.

Recent changes

Effective October 1, 2025, Washington split the B&O Service and Other Activities classification into three rate tiers based on prior-year taxable income, with the lowest tier at 1.5% and higher rates for larger businesses. The Department of Revenue renamed the related return lines on January 1, 2026. If your LLC provides services, check which tier applies to you.

Frequently asked questions

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

The Certificate of Formation costs $180 on paper or $200 online. Filing the Initial Report at the same time adds nothing.

When is my Washington annual report due?

By the last day of the month in which the business was originally formed or registered, every year. You can file up to 180 days early.

Does Washington have an LLC franchise tax?

No. But most businesses owe B&O tax on gross income, and many need a state business license.

Can I be my own registered agent?

Yes, if you have a physical Washington address and consent to serve. You must be available at that address to accept legal papers.

Does my principal office have to be in Washington?

No. It must be a physical street address (not a PO box), but it can be in another state.

Sources