Washington LLC at a Glance
| Question | Answer |
| Who do you file with | Washington Secretary of State, Corporations and Charities Division, through the Corporations and Charities Filing System (CCFS) |
| What the formation document is called | Certificate of Formation, not Articles of Organization |
| Formation fee | $180, plus an online processing fee at checkout |
| Second registration required | Washington State Business License Application with the Department of Revenue, $50, which issues your UBI number |
| Faster processing | $100 expedited, processed in three working days. $150 same day in person at Tumwater or Cheney |
| Registered agent | Required. Physical Washington street address, consent to the appointment and an email address on the filing. A PO box is not accepted |
| Initial report | Due within 120 days of formation. Free when filed with the Certificate of Formation, $10 when filed separately |
| Annual report | $70, due by the last day of the month the LLC was formed. $95 once late |
| State income tax | None, on individuals or corporations |
| Business and occupation tax | Applies to gross receipts with no deduction for costs: 0.471% retailing, 0.484% wholesaling and manufacturing, 1.5% to 2.1% services |
| Sales tax | 6.5% state rate plus local rates, collected at the rate where the customer receives the goods or services |
| Foreign LLC registration | $180 for an out-of-state LLC registering to do business in Washington |
| Non-US founders | Allowed. Washington sets no citizenship or residency requirement on members or managers |
| First-year total | $230 in state fees self-filed, or $377 with registered agent service at $147 per year |
Steps to form your Washington LLC:
- Choose a name that includes “LLC”, “L.L.C.”, “Limited Liability Company” or “Limited Liability Co.”
- Appoint a registered agent with a physical street address in Washington.
- File your Certificate of Formation online through CCFS or by mail for $180.
- File your initial report with the formation documents or within 120 days.
- Get an EIN from the IRS.
- Apply for your Washington State Business License and any city, county or state endorsements.
- Draft an operating agreement and open a business bank account.
This guide covers Washington State in the Pacific Northwest. For the District of Columbia, read how to start an LLC in Washington, D.C. instead. The two are separate jurisdictions with different filing offices, fees and tax rules.
Every fee on this page was verified against the Washington Secretary of State fee schedule and the Washington State Department of Revenue in September 2026.
Washington LLC Formation Requirements
Washington’s requirements are set out in the Limited Liability Company Act (RCW 25.15) and the Uniform Business Organizations Code (RCW 23.95). Three things need to be settled before you file.
How to Choose Your LLC Name
Your LLC name must contain “Limited Liability Company”, “Limited Liability Co.”, “LLC” or “L.L.C.” It must also be distinguishable from every other entity already on file with the state. Washington rejects names that are only punctuation, spacing or entity-type variations away from an existing registration. Restricted words need authorization before the state will accept them, including “bank”, “attorney”, “corporation” and “State Department”.
Check availability with a Washington business entity search in CCFS before you file. A rejected name costs you the filing time, and the state does not refund the fee for a name it has already approved.
If you are not ready to file, you can reserve a name for 180 days for $30. That is a longer window than most states give, which helps if you are lining up a bank account, a domain or an FBA listing before formation.
Registered Agent Requirements
Every Washington LLC must appoint a registered agent with a physical street address in the state. A PO box is not acceptable for the registered agent’s address. The agent must consent to the appointment, and CCFS requires an email address for the agent on the filing.
You have two options. A Washington resident aged 18 or older can serve as their own agent, which puts a personal address on the public record. A commercial registered agent service costs $49 to $300 per year, keeps your address off the record and stays reachable during business hours. Non-residents forming a Washington LLC from outside the state need the second option, because there is no other way to satisfy the physical address requirement.
If your agent resigns, the resignation takes effect 31 days after the agent files a statement of resignation with the state. Appoint a replacement inside that window or the state can administratively dissolve the LLC.
Business Purpose and Liability Protection
A Washington LLC can conduct any lawful business. You do not need to state a specific purpose in the Certificate of Formation.
The liability shield keeps members personally clear of business debts and judgments. That protection depends on how you run the company. Courts pierce the veil when personal and business money is mixed, when records are missing, or when the LLC is used to commit fraud. Keep a dedicated business bank account, document member decisions, and read our guide to separating business and personal finances before you start trading.
How to Register Your LLC in Washington: Step-by-Step Process
Washington splits formation across two agencies. The Secretary of State creates the entity. The Department of Revenue issues the business license and the Unified Business Identifier (UBI) number you will use for taxes. Skipping the second step leaves you with a legal entity that is not licensed to operate.
How to File Your Certificate of Formation
The Certificate of Formation is the document that creates your LLC. File it online through the Corporations and Charities Filing System or mail it to the Corporations and Charities Division in Olympia. The fee is $180, and online filings add a processing fee at checkout.
Have this information ready before you start:
| Item | What Washington requires |
| LLC name | Includes LLC, L.L.C., Limited Liability Company or Limited Liability Co., and is distinguishable from existing entities |
| Registered agent | Name, physical Washington street address and email, with signed consent to the appointment |
| Principal office | Street address and email address for the business |
| Executor | Name and address of each person forming the LLC |
| Effective date | Date of filing, or a future date up to 90 days out |
| Duration | Perpetual, or a set number of years or end date |
Expedited service costs $100 per entity and is processed within three working days. Same-day service costs $150 per entity and is available in person at the Tumwater or Cheney offices. A future effective date up to 90 days out is useful if you want the LLC to start on 1 January for a clean first tax year.
How to File Your Initial Report
Washington requires an initial report that lists your principal office and your governors, meaning the members or managers who run the LLC. File it with the Certificate of Formation and it costs nothing. Defer it and you have 120 days from the effective date to file, at a cost of $10.
File it with the formation. It is one screen of information you already have in front of you, and deferring it creates a second deadline in your first four months of trading.
How to Get an EIN from the IRS
An Employer Identification Number is the nine-digit federal tax ID for your business. Every multi-member LLC needs one. A single-member LLC needs one to hire employees, open most business bank accounts, or elect corporate or S corporation tax treatment. The IRS issues it free, and no third party is required to obtain it.
Which route you take depends on one thing: whether the responsible party has a US Social Security number or ITIN. The responsible party is the individual who controls or directs the LLC and its assets. It has to be a natural person, not a company, and for a Washington LLC it is normally the member who signs the Certificate of Formation.
If the responsible party has an SSN or ITIN
Apply through the IRS online EIN application. The IRS limits the tool to applicants who meet all of these conditions: the entity was formed in the United States or a US territory, its principal place of business is in the United States or a US territory, you are the responsible party or an authorized representative, and you have the responsible party’s SSN or ITIN.
Four things to know before you start:
- The application runs in one session and cannot be saved. It expires after 15 minutes of inactivity and you start over.
- The tool is open Monday to Friday 6:00 a.m. to 1:00 a.m., Saturday 6:00 a.m. to 9:00 p.m. and Sunday 6:00 p.m. to midnight, Eastern time.
- The EIN is issued immediately on approval. Print or download the confirmation letter, because banks ask for it.
- The IRS issues one EIN per responsible party per day, whether you apply online, by phone, by fax or by mail.
Have this ready: the LLC name exactly as it appears on the Certificate of Formation, the Washington business address, the formation date and state, the responsible party’s name and SSN or ITIN, the reason for applying, the principal business activity, and the number of employees you expect in the next 12 months.
If the responsible party has no SSN or ITIN
The online tool is closed to you, and the workaround is not an ITIN. You do not need an ITIN to get an EIN. File Form SS-4 instead and enter “foreign” or “N/A” on line 7b, which is where the responsible party’s SSN or ITIN would go. The IRS instructions state this directly, so a blank there is what gets the application rejected.
Three channels are open to you:
| Channel | Where it goes | How long |
| Phone | 267-941-1099, Monday to Friday 6:00 a.m. to 11:00 p.m. Eastern time. Not a toll-free number. | The EIN is issued on the call |
| Fax | 855-215-1627 from inside the US, 304-707-9471 from outside the US | About four business days when you give a return fax number |
| Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 | About four weeks |
The caller on the phone route has to be authorized to receive the EIN and able to answer the questions on Form SS-4. If that is not you, complete the Third Party Designee section of the form, which authorizes a named person to answer questions about the form and receive the EIN. That authority ends the moment the EIN is assigned.
Fax and mail routes for applicants who do have a US address go to a different destination, listed on the IRS page for where to file Form SS-4: fax 855-641-6935 or mail to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999.
Getting an EIN costs nothing on any of these routes. Any site charging a fee for the number itself is charging for the paperwork, not for IRS access. Our guide on how to obtain an EIN for your LLC walks through the SS-4 line by line for founders outside the US.
How to Apply for a Washington State Business License
This is the step that catches out founders who have registered LLCs in other states. Washington requires a state business license from the Department of Revenue if any of the following applies to your LLC:
- Your gross income is $12,000 per year or more
- You sell goods or services subject to sales tax
- You will hire employees within 90 days
- You operate under a trade name that differs from your registered LLC name
- You need a city, county or state endorsement
- You owe any tax or fee administered by the Department of Revenue
The processing fee is $50 for the first location of a new business. Registering a trade name or adding endorsements later costs $10. Once approved, you receive your UBI number, which you use for every tax filing and every change to the business afterwards.
Online applications take 10 business days, plus two to three additional weeks when city or state endorsements are involved. Mailed applications take up to six weeks. Apply as soon as your LLC is approved so the license lands before your first sale.
How to Create an Operating Agreement
Washington does not require an operating agreement, and RCW 25.15 does not require it to be in writing. Write one anyway. Without it, the default rules in the LLC Act govern your company, and those defaults were not written with your ownership split in mind.
A working LLC operating agreement covers:
- Ownership percentages and capital contributions
- Voting rights and decision-making thresholds
- Profit and loss distribution
- Management structure, whether member-managed or manager-managed
- Procedures for adding, removing or buying out members
- Dispute resolution and dissolution
Banks ask for it when you open an account. Buyers and investors ask for it during due diligence. Multi-member LLCs need it most, because it is the document that settles disagreements before they reach a court.
How to Get City and County Endorsements
Washington handles most local licensing through the same Business License Application, as endorsements attached to your state license. Over 200 cities partner with the Business Licensing Service, including Spokane, Vancouver, Bellingham, Kirkland and Olympia. For those cities you tick the endorsement on your state application instead of filing with the city.
Four of the state’s largest business centers are not on that list. Seattle, Bellevue, Tacoma and Everett license businesses directly, so you file a second application with the city and pay its fee separately. Each of them also levies a city business and occupation tax on gross receipts above its own threshold, which is charged in addition to the state B&O tax. Check the Department of Revenue’s city endorsements list for your location before you assume the state application covers it.
Endorsement fees are set by each city and county and are charged in addition to the state processing fee.
Home-based businesses are not exempt. Zoning approval, signage permits and industry endorsements for regulated activities such as food service, contracting or childcare apply the same way they do to storefront businesses.
Washington LLC Costs: Formation and Annual Fees
Washington sits in the middle of the pack nationally. The $180 formation fee is above the $100 that states like Virginia charge and below California’s total first-year cost. Compare the full picture in our breakdown of LLC cost by state.
State Filing Fees and Annual Costs
| Filing | Fee |
| Certificate of Formation | $180 |
| Foreign LLC registration | $180 |
| Name reservation (180 days) | $30 |
| Initial report filed with formation | No fee |
| Initial report filed separately | $10 |
| Annual report | $70 |
| Annual report filed late | $95 |
| Amendment to filing | $30 |
| Change of registered agent | No fee |
| Certificate of Existence / Good Standing | $20 |
| Reinstatement | $140 plus all missed annual report fees |
| Expedited processing | $100 per entity |
| Same-day service (in person) | $150 per entity |
| Business License Application, new business | $50 |
| Business license renewal | $5 plus endorsement fees |
| Trade name registration | $10 |
Source: Washington Secretary of State fee schedule and Department of Revenue business licensing fees, September 2026.
Your realistic first-year total is $230 in state fees for a self-filed LLC with no endorsements, or $377 if you add our registered agent service at $147 per year.
Registered Agent Service Costs
A registered agent is a requirement, not an upgrade. The agent has to keep a physical Washington address and stay available during business hours to accept service of process.
BusinessAnywhere provides registered agent service for $147 per year, which includes:
- A physical Washington street address that satisfies RCW 23.95
- Same-day scanning and forwarding of state notices and legal documents
- Your home address kept off the public record
- Compliance reminders ahead of your annual report deadline
You can appoint us during formation or file a change of registered agent later, which the state processes at no charge. Founders who travel pair this with a virtual mailbox so business mail and state notices both reach them wherever they are. We also offer a virtual mailbox in Vancouver, Washington for founders who want a Washington business address.
Late Filing Penalties and Non-Compliance Costs
Miss your annual report deadline and the fee rises from $70 to $95, a $25 delinquency charge. Leave it unfiled and the Secretary of State administratively dissolves the LLC. A dissolved LLC loses its name protection, its good standing and its ability to bring a lawsuit in Washington courts, and your liability shield stops doing its job.
Reinstatement costs $140 plus every annual report fee you missed. Two skipped years turn a $70 obligation into a $280 bill, and any name a competitor registered while you were dissolved is gone.
The business license carries its own penalty. A renewal that arrives after expiration is charged up to $150 or half the endorsement fee, whichever is greater.
Washington LLC Taxes: What B&O Tax Means for Your Business
Washington has no personal income tax, which is why founders shortlist it alongside Nevada, Texas and Wyoming. The trade-off is the business and occupation tax, which applies to revenue rather than profit.
How the B&O Tax Works
The B&O tax is a gross receipts tax. It is calculated on total income or the total value of products sold, with no deduction for labor, materials, rent or other costs of doing business. A Washington LLC that loses money still owes B&O tax on its revenue.
Rates depend on your activity classification, and Washington has more than 50 of them. The main ones:
| Classification | Rate |
| Retailing | 0.471% |
| Wholesaling | 0.484% |
| Manufacturing | 0.484% |
| Service and other activities, prior-year income under $1 million | 1.5% |
| Service and other activities, prior-year income $1 million to $5 million | 1.75% |
| Service and other activities, prior-year income $5 million or more | 2.1% |
Run more than one type of activity and you report under more than one classification. A consultancy that also resells software reports service income at 1.5% and product sales at 0.471%. You report and pay on the Excise Tax Return through the Department of Revenue’s MyDOR system.
Small Business B&O Tax Credit
Washington’s small business credit reduces or eliminates the B&O tax for businesses under a set liability level. Eligibility is measured on tax owed, not revenue:
- Businesses reporting 50% or more of taxable income under service and other activities qualify with total B&O liability below $320 monthly, $960 quarterly or $3,840 annually.
- All other businesses qualify with total B&O liability below $110 monthly, $330 quarterly or $1,320 annually.
File electronically and the system calculates the credit for you. For a service business billing at the 1.5% rate, the annual threshold covers gross service income up to $256,000, so a solo consultant in Washington pays little or no B&O tax.
Sales Tax and Destination-Based Sourcing
The state retail sales tax rate is 6.5%, and cities and counties add local rates on top. Washington is a destination-based state, so you collect at the rate that applies where the customer receives the goods or services, not where your business sits. The Department of Revenue publishes a rate lookup tool for this.
Register for sales tax through the same Business License Application. Ecommerce and FBA sellers shipping into Washington from outside the state cross into tax obligations once they meet the state’s nexus thresholds, and marketplace facilitators such as Amazon collect and remit on marketplace sales.
No Personal Income Tax, With One Exception
Washington levies no personal income tax, so a pass-through LLC’s profits reach members without a state income tax filing. Members still report their share of profit and loss on their federal returns.
The exception is the capital gains excise tax: 7% on long-term capital gains above a standard deduction that the Department of Revenue adjusts for inflation each year, set at $278,000. It applies to individuals rather than to the LLC, and an individual can owe it through an ownership interest in a pass-through or disregarded entity that sells long-term capital assets. Gains on stocks, bonds and business interests allocated to Washington are covered. Plan for it before you sell the company, not after.
Federal Filings for Non-Resident Owners
A single-member LLC owned by a non-US person is a disregarded entity that files Form 5472 with a pro forma Form 1120 every year, reporting transactions between the LLC and its foreign owner. The penalty for missing it starts at $25,000. This is a federal obligation and applies to a Washington LLC exactly as it does to a Delaware or Wyoming one.
Washington’s advantage for this group is the absence of a state income tax filing on top of the federal one. Its disadvantage is the B&O tax, which applies to Washington-sourced revenue whether or not you ever set foot in the state.
How to Stay Compliant with Washington LLC Requirements
Washington compliance comes down to two annual filings and keeping your record current.
How to File Your Annual Report
Your annual report is due by your expiration date, which is the last day of the month in which the LLC was first formed. An LLC formed on 15 March is due by 31 March every year after. The fee is $70, set by WAC 434-112-085, and you can file up to 180 days early.
The report confirms your principal office, registered agent and governors. File it in CCFS for immediate processing. The state sends a reminder to the address on record, which is one more reason to keep registered agent details accurate rather than relying on the notice arriving.
Your business license renews on its own schedule, set when the license was issued. The renewal processing fee is $5 plus any endorsement fees.
Employer Registrations and Insurance
Hiring in Washington adds four obligations:
- Workers’ compensation through the Department of Labor and Industries. Washington runs a state fund and does not allow private workers’ compensation carriers, so coverage comes from L&I.
- Unemployment insurance through the Employment Security Department.
- Paid Family and Medical Leave premiums, reported quarterly.
- WA Cares Fund long-term care premiums, withheld from employee wages.
Report new hires to the state’s new hire directory, and add the employer endorsements to your business license before the first payroll run.
How to Update Your Registered Agent Information
File a change of registered agent in CCFS. Washington charges no fee for it. The new agent needs a physical Washington street address, an email address on the filing and consent to the appointment.
Update the record the same week anything changes. State notices, annual report reminders and service of process all go to the agent on file, and a stale address is how founders discover a lawsuit after a default judgment. Both the agent’s name and address stay part of the public record.
Next Steps: Launch and Maintain Your Washington LLC
With the Certificate of Formation approved and the business license issued, your Washington LLC is trading legally. Four things keep it that way.
Calendar your annual report for the last day of your formation month and your business license renewal for its own date. Track your gross receipts by B&O classification from the first invoice, because reconstructing that split at filing time is the part founders get wrong. Keep the LLC’s money in its own account. Update your registered agent and principal office records whenever they change.
BusinessAnywhere handles the parts that do not need your attention: business registration, registered agent service with a Washington address, EIN acquisition for founders with and without a Social Security number, and a virtual mailbox that scans state notices the day they arrive. Start your Washington LLC formation and we will file the Certificate of Formation, the initial report and the business license application together.
FAQs
How much does it cost to start an LLC in Washington?
$230 in state fees. That is $180 for the Certificate of Formation filed with the Washington Secretary of State and $50 for the Washington State Business License Application processing fee. Filing the initial report alongside the formation adds nothing. Optional costs include $30 to reserve a name for 180 days, $100 for expedited three-day processing, and $49 to $300 per year for a registered agent service.
How long does it take to form an LLC in Washington?
Online filings through CCFS are processed faster than mailed ones, and expedited service costs $100 per entity and is processed within three working days. Same-day filing costs $150 and is done in person at Tumwater or Cheney. The business license takes 10 business days online, plus two to three weeks when city or state endorsements are attached, so the license rather than the entity sets your real start date.
Can a non-resident or non-US citizen form an LLC in Washington?
Yes. Washington places no citizenship or residency requirement on LLC members or managers. You need a registered agent with a physical Washington street address, which is why non-residents use a commercial agent. Owners without a Social Security number or ITIN apply for an EIN on Form SS-4 by fax or mail rather than online, and a single-member LLC with a foreign owner files Form 5472 with a pro forma Form 1120 each year.
Does a Washington LLC pay state income tax?
No. Washington has no personal or corporate income tax. Your LLC pays the business and occupation tax on gross receipts instead, at 0.471% for retailing, 0.484% for wholesaling and manufacturing, and 1.5% to 2.1% for services. Because it applies to revenue rather than profit, a Washington LLC owes B&O tax in a year it makes no profit. The small business credit removes the tax for businesses below the liability thresholds.
Do I need a business license for a Washington LLC?
Yes. Washington requires a state business license if your gross income reaches $12,000 per year, you collect sales tax, you hire employees within 90 days, you use a trade name, or you need a city, county or state endorsement. The license is separate from the Certificate of Formation, and it is what issues your UBI number.
What is the difference between a Washington LLC and a Washington, D.C. LLC?
They are different jurisdictions. A Washington State LLC files with the Washington Secretary of State for $180 and pays B&O tax with no income tax. A District of Columbia LLC files Articles of Organization with the DC Department of Licensing and Consumer Protection, files a biennial report and pays DC franchise tax. See our guide to starting an LLC in Washington, D.C. for that process.
