How to Start an LLC in Washington
Washington's headline is no state income tax, but the fine print is the Business and Occupation tax on gross receipts, which catches most operating businesses and surprises people who came for the no-income-tax pitch. Formation runs $180 plus a processing surcharge, about $200 online, with a $70 report each year. Budget for the B&O tax as the real recurring cost, not the $70 report.
How much does an LLC cost in Washington?
The mandatory state cost is $180 to file, plus a annual report of $70. Here is the full mandatory-fee picture over a five year horizon, from the same verified state data behind our LLC cost calculator:
| When | What | State fee |
|---|---|---|
| Year 0 | Formation filing | $180 |
| Year 1 | Report (annual) | $70 |
| Year 2 | Report (annual) | $70 |
| Year 3 | Report (annual) | $70 |
| Year 4 | Report (annual) | $70 |
| Year 5 | Report (annual) | $70 |
| 5-year total | mandatory state fees only | $530 |
Report timing: Last day of the month the business was formed ($95 if delinquent). Optional costs (a registered agent service, expedited handling, name reservation) come on top of these mandatory fees, and formation-service packages are separate from state fees entirely.
The steps, Washington edition
Clear the name
Search the state's registry via Corporations and Charities Filing System. The name needs a designator: Limited Liability Company, LLC, or L.L.C.. Reservation, if you want it: $30, holds the name 180 days.
Line up the registered agent
An in-state street address that can receive legal papers during business hours; you can serve yourself or pay a service. The rules and tradeoffs are in our registered agent guide.
File the formation document
$180 (the $180 Certificate of Formation fee, plus an online payment-processing surcharge that brings the online total to about $200; a $10 initial report is bundled in). Processing: Online filings through the Corporations and Charities Filing System ran about 5 business days as of mid-2026, with mailed filings taking roughly 2 to 3 weeks.
Faster options:
- Expedited service: add $100, for handling in about 2 to 3 business days (online, or mark a mailed envelope EXPEDITE)
Get the EIN, free
Minutes at irs.gov, no charge, no service needed.
Adopt an operating agreement and open the bank account
Not filed with the state, but banks ask for the agreement, and the separate account is what keeps the liability protection real. The general playbook is in our six-step guide.
Calendar the recurring obligations
A $70 annual report, due the last day of the month you formed in ($95 if it goes delinquent). The $10 initial report is filed with, and bundled into, the formation.
Washington taxes and recurring costs, straight
No income tax, but a B&O tax
Washington has no personal or corporate income tax, but it levies a Business and Occupation (B&O) tax on gross receipts that applies to most businesses operating in the state, at rates that vary by activity. It is filed with the Department of Revenue, separate from the annual report.
Annual report
The $70 annual report to the Secretary of State is the recurring formation cost; the B&O tax is a separate obligation to plan around.
For the raw fee lines next to every other state, see the 50-state cost table or run your numbers in the LLC cost calculator.
WA specifics most guides skip
- Licensed professionals: Washington offers professional LLCs (PLLCs) for state-licensed professions, filed on the Secretary of State's PLLC forms.
Thinking about using a formation service?
Every service pays Washington's same state fees. We compare what they charge on top, and what the $0 tiers actually include.
See the comparisonWashington LLC questions, answered
How much does an LLC cost in Washington?
The Certificate of Formation is $180, and an online payment surcharge brings the online total to about $200; a $10 initial report is bundled in. After that it is a $70 annual report each year. The bigger ongoing cost for most businesses is the separate B&O tax.
How long does a Washington LLC take?
Online filings through the Corporations and Charities Filing System ran about 5 business days as of mid-2026, and mail about 2 to 3 weeks. Expedited service is an extra $100 for roughly 2 to 3 business day handling.
Does Washington have a state income tax?
No personal or corporate income tax. But Washington charges a Business and Occupation (B&O) tax on gross receipts that most businesses operating in the state must pay, filed with the Department of Revenue. That, not the $70 report, is the recurring cost to plan around.
When is the Washington annual report due?
The last day of the month your LLC was formed, each year. It is $70 on time and $95 if it goes delinquent.
Other states: Arizona · California · Colorado · Delaware · Florida · Georgia · Illinois · Michigan · Nevada · New York · North Carolina · Ohio · Pennsylvania · Texas · Virginia · Wyoming
Sources
- Washington SOS: LLC and PLLC filing resource
- Washington SOS: fee schedule and expedited service
- Washington DOR: Business and Occupation tax
General educational information, not legal or tax advice. Fees, processing times, and rules change; the figures here were verified against official Washington sources in July 2026, and processing times especially move. Confirm with the state before filing, and consult a professional about your situation.