How to Start an LLC in Washington: Fees, Filings and Annual Requirements
Forming an LLC in Washington: the state filing fee, how to file, name rules, registered agent, annual report, state taxes, DBA and sales tax permit — from the official state sources.
Quick answers for Washington
- LLC filing fee
- The Secretary of State lists the required filing fee for a Certificate of Formation for a domestic LLC at $180. Washington Secretary of State, Limited Liability Company (LLC) & Professional LLC (PLLC) Filing Resource Page
- Annual report
- An Annual Report must be filed every year to keep an LLC active. It is due by the business's expiration date, which is the last day of the month in which the business was first formed or registered, and can be filed up to 180 days early. Washington Secretary of State, LLC Filing Resource Page (Annual Report)
- State franchise or minimum tax
- Most businesses in Washington, including LLCs, are subject to the business and occupation (B&O) tax, a gross receipts tax calculated on the total value of products sold or total income earned, without deductions for expenses. Washington Department of Revenue, Business & Occupation Tax
- How to file
- An LLC is formed by filing a Certificate of Formation with the Secretary of State, online through the Corporations and Charities Filing System or by mail or in person using the fillable PDF form. Washington Secretary of State, LLC Filing Resource Page; WA Department of Revenue, Apply for a business license
Last verified: 2026-10-27
Forming the LLC
| LLC filing fee | The Secretary of State lists the required filing fee for a Certificate of Formation for a domestic LLC at $180. The Secretary of State notes that all filings are subject to additional fees depending on the priority requested and delivery method. |
|---|---|
| How to file | An LLC is formed by filing a Certificate of Formation with the Secretary of State, online through the Corporations and Charities Filing System or by mail or in person using the fillable PDF form. An Initial Report (recording principal office and governors) can be filed with the formation document for free, or within the first 120 days for an additional $10. After forming, the LLC must apply for a business license with the Department of Revenue. The Secretary of State pages reviewed did not state standard processing times for a Certificate of Formation. |
| Name rules and reservation | A name can be reserved before registering by filing a Name Reservation (fee $30). A reservation holds the name for the applicant's exclusive use for 180 days, after which it expires and cannot be renewed. The required LLC name ending (for example "LLC") was not confirmed from an official page reviewed. |
| Registered agent | Every domestic LLC and registered foreign LLC must have a registered agent who consents to accept legal documents for the business. The agent needs a physical address in Washington State; P.O. boxes and PMBs are prohibited. The agent may be a non-commercial registered agent (any person or business with a Washington address who agrees to serve, including a designated position or office title) or a commercial registered agent listed with the Secretary of State. A signed and dated consent to serve is required. |
| Operating agreement | The Secretary of State says LLCs must also create an operating agreement, a governance document establishing the LLC's rules and operations. An operating agreement is not recorded by the Secretary of State. |
Keeping the LLC in good standing
| Annual report | An Annual Report must be filed every year to keep an LLC active. It is due by the business's expiration date, which is the last day of the month in which the business was first formed or registered, and can be filed up to 180 days early. The required filing fee is $70. An Amended Annual Report (to update information between reports) costs $10. |
|---|---|
| State franchise or minimum tax | Most businesses in Washington, including LLCs, are subject to the business and occupation (B&O) tax, a gross receipts tax calculated on the total value of products sold or total income earned, without deductions for expenses. The rate depends on the type of business activity (more than 50 classifications), and some businesses qualify for credits such as the Small Business B&O Tax Credit. |
| Sales tax permit | Washington does not issue a separate sales tax permit; instead a business must get a business license from the Department of Revenue if, among other things, it sells products or services that require collecting sales tax, has gross income of $12,000 per year or more, or must pay taxes or fees to the Department. LLCs must file with the Secretary of State before applying. Online applications take about 10 business days (mail up to six weeks). The application fee varies, with additional fees for each endorsement. |
| DBA / assumed name | A business doing business under a name other than its full legal name must have a Washington business license from the Department of Revenue, which handles trade name registration through the Business License Application. |
Out-of-state LLCs and closing
| Registering an out-of-state LLC | An out-of-state LLC registers by filing a Foreign Registration Statement with the Secretary of State, online or by mail or in person. The required filing fee is $180. |
|---|---|
| Closing an LLC | A Washington LLC files a Certificate of Dissolution with the Secretary of State to dissolve voluntarily; the required filing fee is $0. After 120 days the business is no longer eligible for reinstatement and is permanently dissolved. A foreign LLC files a Statement of Withdrawal (fee $0). |
Where to get help in Washington
Starting an LLC & Small Business FAQ
How much does it cost to form an LLC in Washington?
The Secretary of State lists the required filing fee for a Certificate of Formation for a domestic LLC at $180. The Secretary of State notes that all filings are subject to additional fees depending on the priority requested and delivery method.
How do you form an LLC in Washington?
An LLC is formed by filing a Certificate of Formation with the Secretary of State, online through the Corporations and Charities Filing System or by mail or in person using the fillable PDF form. An Initial Report (recording principal office and governors) can be filed with the formation document for free, or within the first 120 days for an additional $10. After forming, the LLC must apply for a business license with the Department of Revenue.
What are the LLC name requirements in Washington?
A name can be reserved before registering by filing a Name Reservation (fee $30). A reservation holds the name for the applicant's exclusive use for 180 days, after which it expires and cannot be renewed.
Do you need a registered agent for an LLC in Washington?
Every domestic LLC and registered foreign LLC must have a registered agent who consents to accept legal documents for the business. The agent needs a physical address in Washington State; P.O. boxes and PMBs are prohibited. The agent may be a non-commercial registered agent (any person or business with a Washington address who agrees to serve, including a designated position or office title) or a commercial registered agent listed with the Secretary of State. A signed and dated consent to serve is required.
Does an LLC have to file an annual report in Washington?
An Annual Report must be filed every year to keep an LLC active. It is due by the business's expiration date, which is the last day of the month in which the business was first formed or registered, and can be filed up to 180 days early. The required filing fee is $70. An Amended Annual Report (to update information between reports) costs $10.
What state taxes does an LLC pay in Washington?
Most businesses in Washington, including LLCs, are subject to the business and occupation (B&O) tax, a gross receipts tax calculated on the total value of products sold or total income earned, without deductions for expenses. The rate depends on the type of business activity (more than 50 classifications), and some businesses qualify for credits such as the Small Business B&O Tax Credit.
Is an operating agreement required in Washington?
The Secretary of State says LLCs must also create an operating agreement, a governance document establishing the LLC's rules and operations. An operating agreement is not recorded by the Secretary of State.
How do you register a DBA in Washington?
A business doing business under a name other than its full legal name must have a Washington business license from the Department of Revenue, which handles trade name registration through the Business License Application.
How do you get a sales tax permit in Washington?
Washington does not issue a separate sales tax permit; instead a business must get a business license from the Department of Revenue if, among other things, it sells products or services that require collecting sales tax, has gross income of $12,000 per year or more, or must pay taxes or fees to the Department. LLCs must file with the Secretary of State before applying. Online applications take about 10 business days (mail up to six weeks). The application fee varies, with additional fees for each endorsement.
How do you register a foreign LLC in Washington?
An out-of-state LLC registers by filing a Foreign Registration Statement with the Secretary of State, online or by mail or in person. The required filing fee is $180.
How do you dissolve an LLC in Washington?
A Washington LLC files a Certificate of Dissolution with the Secretary of State to dissolve voluntarily; the required filing fee is $0. After 120 days the business is no longer eligible for reinstatement and is permanently dissolved. A foreign LLC files a Statement of Withdrawal (fee $0).
Starting an LLC & Small Business in other states
More Washington law
- Washington tenant rights & landlord-tenant law
- Washington small claims court
- Washington wills, probate & estates
- Washington protective & restraining orders
- Washington employment law
- Washington debt & collections
- Washington unemployment benefits
- Washington divorce & family law
- Washington expungement & criminal records
- Washington traffic tickets & dui
- Washington personal injury & wrongful death
- Washington workers' compensation
- Washington foreclosure & homeowner law
- Washington consumer protection
- Washington bankruptcy
- Washington car insurance & vehicle laws
- Washington property tax & homestead exemptions
- Washington criminal law
- Washington gun laws
- Find a lawyer or free legal help in Washington
- All Washington law guides
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.