Gullia Filing
Washington state guide - 6 lessons

How to start an LLC in Washington

Washington has no personal or corporate income tax, which sounds like a bargain until you meet the Business and Occupation tax. B&O is charged on gross receipts, not profit, so a low-margin LLC can owe tax in a year it barely breaks even. Formation itself is a Certificate of Formation filed with the Secretary of State for $180, followed by a separate state Business License Application with the Department of Revenue and a $70 annual report every year. This guide walks through each of those in order, with the state page behind every figure.

Washington LLC facts at a glance

Washington LLC facts at a glance
Official filing agencyWashington Secretary of State, Corporations and Charities Division
Formation documentCertificate of Formation
State filing fee$180
Filing methodsOnline through the Secretary of State's filing system, Mail to Olympia, In person delivery to Olympia
Typical processing (recent)5-7 business days
Typical expedited processing2-3 business days for an extra $100
Registered agentRequired
Annual Report$70, due End of anniversary month
Late penalty$25 + dissolution after 6 months
State-level business taxNo state income tax. Business & Occupation (B&O) tax on gross receipts: 0.13%-3.3% by classification.
Publication requirementNone
Filing fee$180 for the Certificate of Formation filed online or by mail, plus an online processing fee if filed electronically
Expedited processingAn additional $100 per entity for expedited service, generally processed within about three working days
Registered agent addressMust be a physical Washington street address; a PO box or private mailbox alone is not accepted
Initial reportDue within 120 days of formation; it can be filed together with the Certificate of Formation at no extra fee, or separately for a $10 fee
State business licenseA separate Business License Application with the Department of Revenue is required for most businesses; the base processing fee is $50 to open a new business

Processing times reflect recent official guidance and change often. Check the Washington Secretary of State, Corporations and Charities Division current processing calendar before you rely on a date.

File it yourself

Washington accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

the Secretary of State's online corporations filing system

The Washington lessons

  1. 1Name your Washington LLCDesignator wording, the distinguishable-on-the-record standard, and checking the Secretary of State's business search.
  2. 2Appoint your Washington registered agentPhysical address rules, commercial versus noncommercial agents, and keeping the appointment current.
  3. 3File the Certificate of FormationThe $180 fee, what the form asks for, expedited service, and the initial report.
  4. 4Get an EIN and open a bank accountThe free IRS EIN, the separate UBI number, and what Washington banks ask for.
  5. 5The state Business License and Washington's B&O taxApplying for the Business License Application, and how the gross receipts B&O tax works.
  6. 6The $70 annual report and ongoing complianceThe yearly report due in your anniversary month, the fee, and what happens if you miss it.
Start lesson 1

Related Gullia Filing pages

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Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents