How to Start an LLC in Washington
Forming an LLC in Washington costs $200 in state filing fees, paid to the Washington Secretary of State. Here is the full process, the real costs and the Washington-specific rules most guides skip.
What it costs
| Item | Cost | Required? |
|---|---|---|
| State filing fee (Washington Secretary of State) | $200 | Yes, one time |
| Annual report | $70 | Yes, recurring |
| Registered agent service | $100–$200 / year | Optional (you can be your own) |
| EIN from the IRS | Free | Yes, for banking and taxes |
| Operating agreement | Free–$200 | Strongly recommended |
Step by step
Choose and check your LLC name
Your name must be distinguishable from existing Washington entities and include "LLC" or "Limited Liability Company". Search availability for free on the Washington Secretary of State website before you fall in love with a name.
Appoint a registered agent
Required by law: a person or company with a physical street address in Washington, available during business hours to receive legal mail. You can be your own agent if you live in the state; most founders who value privacy or don't live there use a service ($100 to $200 per year).
File your formation documents ($200)
File Articles of Organization (in some states called a Certificate of Formation) with the Washington Secretary of State. Standard processing: immediately online (paid expedite). This is the step that legally creates the LLC.
Get your EIN from the IRS (free)
The Employer Identification Number is your LLC's federal tax ID, needed for bank accounts, hiring and tax filings. The IRS issues it free. If the LLC's principal place of business is in the US and the responsible party has an SSN or ITIN, the IRS online application issues the number immediately (one EIN per responsible party per day). Owners without an SSN or ITIN, including most non-US founders, cannot use the online tool: they file Form SS-4 by fax (about 4 business days), by mail (about 4 weeks) or, for international applicants, by phone at 267-941-1099. Details and the exact numbers are in our non-resident guide. Never pay a service just for an EIN.
Create an operating agreement
Washington does not legally require an operating agreement, but banks, investors and courts expect one, and it is the document that protects your limited liability if ownership is ever disputed.
Handle ongoing compliance
Washington requires an annual report of $70. Calendar it the day your LLC is approved, missing it risks late fees and eventually administrative dissolution.
The three filings that make a Washington LLC
| Filing | Where | Cost |
|---|---|---|
| Certificate of Formation | Secretary of State, through CCFS | $180 plus an online processing fee, about $200 in total |
| Initial Report | Secretary of State | Free if filed with the formation; $10 if filed later, within 120 days |
| Business License Application | Department of Revenue | Required once income reaches $12,000 a year, you hire, collect sales tax or use a trade name; a small state fee plus any city endorsements |
Most guides stop at the Secretary of State. In Washington the Department of Revenue business license is a separate step, and it is the one that registers you for the Business & Occupation tax. Processing is about 10 business days online. Details on the Department of Revenue business license page.
Deadlines and penalties
- Annual report: $70, due by the last day of the month you formed in. You can file up to 180 days early.
- Late: a $25 delinquency fee, so $95 in total.
- Dissolution: about 120 days after the delinquency notice, the LLC is administratively dissolved.
- Reinstatement: possible within five years for $140 plus every missed report. After five years you must form a new entity with a new UBI number.
- Speed: online filings take about five business days; expedited service is $100 (about three working days) or $150 for same day. Fees on the Secretary of State fee schedule.
The B&O tax: revenue, not profit
Washington has no state income tax, which is why it attracts founders. It replaces it with the Business & Occupation tax on gross receipts, with no deduction for expenses, so an LLC can owe it in a year it loses money.
| Activity | Rate |
|---|---|
| Retailing | 0.471% |
| Service and other activities, prior-year income under $1 million | 1.5% (from October 1, 2025) |
| Service and other activities, $1 million to $5 million | 1.75% |
| Service and other activities, $5 million or more | 2.1% |
A small business credit reduces or removes the tax for low revenue: it phases out at about $320 a month of tax for mostly service businesses and $110 a month for others. Source: Department of Revenue special notice on service rate changes.
Public record
Washington lists the LLC's governors, meaning its members or managers, on the Initial Report and every annual report. It is not a privacy state.
Mistakes we see with Washington LLCs
- Forming with the Secretary of State and never applying for the Department of Revenue business license.
- Budgeting for "no income tax" and being surprised by B&O on revenue in a loss year.
- Skipping the Initial Report, which then costs $10 and a separate filing.
- Letting a dissolved LLC pass the five-year reinstatement limit.
Official Washington links
Washington LLC: frequently asked questions
How much does it cost to start an LLC in Washington?
The state filing fee is $200, paid to the Washington Secretary of State. Ongoing state cost: $70. Optional costs include a registered agent service (typically $100 to $200 per year) if you don't act as your own.
How long does it take to form an LLC in Washington?
Typical processing time: immediately online (paid expedite). Many states offer paid expedited options if you need the LLC approved faster. The clock starts when the Washington Secretary of State receives your filing.
Do I need a registered agent in Washington?
Yes. Every Washington LLC must continuously maintain a registered agent with a physical street address in the state to receive legal and official mail. You can serve as your own agent if you have a Washington address and are available during business hours, or hire a commercial registered agent service.
What happens if I miss the Washington annual report?
The report costs $70 and missing the deadline typically triggers late fees, loss of good standing and eventually administrative dissolution of the LLC. Reinstatement is possible but costs more than filing on time.
Does a Washington LLC need a business license as well as the formation filing?
Usually yes. After filing with the Secretary of State, you apply for a business license with the Department of Revenue once income reaches $12,000 a year, or if you hire, collect sales tax or use a trade name. That license also registers you for the B&O tax.
Does a Washington LLC pay tax if it loses money?
It can. Washington has no income tax but charges the Business & Occupation tax on gross receipts, without deducting expenses. A small business credit removes it for low revenue, but above that the tax is due even in a loss year.
Not sure whether Washington fits your situation?
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Compare with other states
Fees and rules last reviewed September 2026. State fees change; always confirm with the Washington Secretary of State before filing. This guide is general information, not legal or tax advice.