Washington LLC Requirements

Updated for 2026 · Official Secretary of State Website

Washington State has no individual income tax, making it especially attractive for LLC owners and high earners. The $200 filing fee is above average, and the $60 annual report adds moderate ongoing costs. Home to Amazon, Microsoft, and a thriving tech sector, Washington's economy is one of the most dynamic in the nation.

Filing Fee

$200

One-time state fee

Annual Fee

$60

Per year

Processing

Immediate to 3 business days

Online filing

Deadline

End of anniversary month

Annual report due

Average Cost

Washington's $200 filing fee is above average, but the $60 annual report is near the median. The absence of state income tax makes the effective cost lower for most LLC owners.

Notable Facts About Washington LLCs

Washington has no state income tax on individuals or LLCs
The state is home to Amazon, Microsoft, Boeing, and Starbucks
Washington's B&O (Business & Occupation) tax applies to gross receipts rather than net income
Administrative dissolution occurs just 90 days after a missed annual report

Tax Information for Washington LLCs

Washington has no state income tax. Instead, it imposes the Business & Occupation (B&O) Tax on gross receipts at rates from 0.138% to 3.3% depending on business type. A 7% capital gains tax applies to gains over $270,000. The state has a 6.5% sales tax plus local additions (total often 8-10.5%).

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with Washington naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in Washington.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in Washington who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the Washington Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
Washington requires periodic reports due by End of anniversary month. The filing fee is $60. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $60

Deadline: End of anniversary month

Annual report due by the end of the LLC's anniversary month each year. $25 penalty for late filing. Administrative dissolution after 90 days.

Annual report filed yearly. Fee may be $70 under recent regulation changes.

Need a Registered Agent in Washington?

Every Washington LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

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

The state filing fee to form an LLC in Washington is $200 for the Certificate of Formation. This cost is near the national average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in Washington?

Washington charges $60 for its periodic reporting requirement, due End of anniversary month. Annual report filed yearly. Fee may be $70 under recent regulation changes. Washington's $200 filing fee is above average, but the $60 annual report is near the median. The absence of state income tax makes the effective cost lower for most LLC owners.

How long does it take to form an LLC in Washington?

Online filing in Washington typically takes Immediate to 3 business days. You'll need to file Certificate of Formation with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in Washington?

Yes, Washington requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a Washington LLC pay?

Does Washington require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in Washington. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by Washington's default LLC laws.