How to Form an LLC in Washington: Steps & Cost (2026)

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

You form a Washington LLC by filing a Certificate of Formation with the Washington Secretary of State. It costs $200 to file online through the Corporations and Charities Filing System (CCFS) - which includes the required Initial Report - or $180 by mail. You must appoint a Washington registered agent, and although Washington has no personal income tax, most LLCs pay the state business and occupation (B&O) tax and file a $70 annual report.

Washington Agency and Form: Secretary of State, Certificate of Formation

A Washington LLC is created by filing a Certificate of Formation with the Washington Secretary of State, Corporations and Charities Division. This is the legal act that brings the LLC into existence under the Washington Limited Liability Company Act, RCW Chapter 25.15. The Secretary of State reviews the certificate, and once it is accepted, your LLC exists as a separate legal entity.

The Certificate of Formation asks for the LLC's name, the name and address of the registered agent, the LLC's principal office and executor (the person filing), whether the LLC has a specific effective date, and the mailing address. The name must contain a designator such as "LLC," "L.L.C.," or "Limited Liability Company" and must be distinguishable in the records of the Secretary of State from existing entity names. You file through the Corporations and Charities Filing System (CCFS), the Secretary of State's online portal, which is the fastest route; paper filing by mail is also accepted. For the national overview of the process, see how to form an LLC and what an LLC is.

How to Form a Washington LLC, Step by Step

Forming a Washington LLC is a five-step process centered on the Certificate of Formation. Each step corresponds to a requirement of RCW 25.15, RCW 23.95, or a federal tax rule.

1. Choose and check your LLC name. Select a name that includes an LLC designator and is distinguishable from names already on file. Search existing names in CCFS. If you are not ready to file, you may reserve a name; confirm the current reservation fee and term on the Secretary of State fee schedule. Confirm the name also does not infringe a federal trademark.
2. Appoint a Washington registered agent. Every Washington LLC must designate a registered agent with a physical Washington street address. The agent - an individual Washington resident or a qualified entity - must consent to the appointment. See the national registered agent overview for background.
3. File the Certificate of Formation. Submit the certificate to the Washington Secretary of State. Online filing through CCFS costs $200 and includes the Initial Report; paper filing costs $180. Once accepted, your LLC legally exists and receives a Unified Business Identifier (UBI) number.
4. File the Initial Report and adopt an operating agreement. File the Initial Report within 120 days of formation (free when included with an online filing). Washington does not require you to file an operating agreement, but one is strongly recommended; see operating agreement basics.
5. Get an EIN and a Washington business license. Apply for a free federal EIN from the IRS, then file the Washington Business License Application with the Department of Revenue to register for B&O tax and any endorsements you need.

After these steps, open a business bank account (banks generally ask for the filed Certificate of Formation and the EIN) and keep your registered agent, annual report, and business license current every year.

Washington LLC Filing Fees (2026)

The core cost of a Washington LLC is the Certificate of Formation fee - $200 online or $180 by mail. The table below lists the state fees most new LLCs encounter, each verified against the Washington Secretary of State fee schedule or the Department of Revenue. Amounts are effective for 2026 and are set by the state, not by any filing service. For a full cost breakdown, see Washington LLC cost and the national how much an LLC costs guide.

Expedited processing is available from the Secretary of State for $100 per entity, and a same-day service is available for $150. Because name reservation and copy fees can change, confirm the current amount on the Secretary of State fee schedule before you file.

Washington Registered Agent Requirement

A Washington registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. Under RCW 23.95.410, every domestic entity, including an LLC, must designate and continuously maintain a registered agent in Washington. You name the initial agent directly on the Certificate of Formation.

The agent must be either an individual who is a Washington resident, or a domestic or qualified foreign entity authorized to do business in Washington, and must have a physical Washington street address - a post office box alone does not satisfy the requirement. The agent must consent to the appointment. You may act as your own registered agent, name a member or manager, or hire a commercial registered agent service. To change agents later, file a Statement of Change with the Secretary of State. Failing to maintain a registered agent can lead to administrative dissolution of the LLC. See Washington registered agent requirements for detail.

Washington Annual Report and Initial Report

Washington requires two recurring filings with the Secretary of State. First, an Initial Report is due within 120 days of formation; it is free when filed together with an online Certificate of Formation. Second, an annual report is due each year by the end of the LLC's anniversary month, and the fee is $70. Both reports confirm your registered agent, principal office, and governor (member/manager) information.

Missing the annual report leads to the LLC becoming delinquent and, eventually, administrative dissolution. Reinstatement generally requires filing all missed annual reports and paying $70 per delinquent report year. Because Washington has no state income tax, the annual report and the B&O tax return are the main ongoing obligations for most LLCs. See Washington LLC annual report and taxes for the full calendar.

Business License, B&O Tax, and No State Income Tax

Washington has no personal income tax and no corporate income tax. Instead, most businesses pay the state business and occupation (B&O) tax, a tax on gross receipts administered by the Department of Revenue under RCW Chapter 82.04. The rate depends on your business classification; for example, the Service and Other Activities classification uses tiered rates that took effect October 1, 2025. Small firms may qualify for the small business B&O tax credit under RCW 82.04.4451.

Before making sales, most LLCs must file the Business License Application through the Department of Revenue's Business Licensing Service. The application processing fee is $50 for a new business and issues your UBI number, registers you for B&O tax, and lets you add state and city endorsements. Registering a trade name (DBA) costs $5 per name. See how to get a business license in Washington and the national business license overview.

EIN and Federal Tax Classification

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity (taxed on the owner's return) and a multi-member LLC as a partnership. Either can elect corporate treatment on Form 8832 or S-corporation treatment on Form 2553. Most Washington LLCs need an EIN, and one is required if the LLC has more than one member or any employees. The classification default is set by the federal check-the-box regulations at 26 CFR 301.7701-3.

Penalties for Missing Washington Requirements

Missing Washington requirements carries real consequences. If an LLC fails to file its annual report, the Secretary of State can mark it delinquent and administratively dissolve it. A dissolved LLC generally must file the delinquent reports and pay $70 per missed year to reinstate. Separately, if the LLC does not maintain a registered agent, the Secretary of State may begin administrative dissolution after notice.

On the tax side, the Department of Revenue can assess penalties and interest for late B&O tax returns, and late business license renewals carry a penalty of up to $150. Keeping your registered agent, annual report, business license, and B&O tax account current is the simplest way to avoid all of these outcomes.

Closing a Washington LLC

To close a Washington LLC properly, you wind up the business, file a Certificate of Dissolution with the Secretary of State (no filing fee), file a final B&O tax return, and close your business license account with the Department of Revenue. Simply abandoning the LLC leaves annual report and tax obligations running. See how to dissolve an LLC in Washington and the national dissolution overview for the full wind-up steps.

Frequently Asked Questions

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

The Certificate of Formation costs $200 online (including the Initial Report) or $180 by mail, paid to the Washington Secretary of State. A Business License Application to the Department of Revenue costs $50 for a new business, and the EIN is free. See Washington LLC cost.

What form do I file to create a Washington LLC?

You file the Certificate of Formation for a Limited Liability Company with the Washington Secretary of State. File online through CCFS for $200, or by mail for $180.

Does a Washington LLC need a registered agent?

Yes. Under RCW 23.95.410, every Washington LLC must continuously maintain a registered agent with a physical Washington street address. A post office box alone does not qualify, and the agent must consent.

Does a Washington LLC pay state income tax?

No. Washington has no personal or corporate income tax. Most LLCs instead pay the state B&O tax on gross receipts, plus any retail sales tax they collect.

When is the Washington LLC annual report due?

The annual report is due by the end of the LLC's anniversary month each year and costs $70. A separate Initial Report is due within 120 days of formation and is free with an online filing.

Related

• How to form an LLC (cluster hub)
• Washington registered agent requirements
• Washington LLC cost and filing fees
• Washington LLC annual report and taxes
• How to get a business license in Washington
• How to get an EIN
• How to dissolve an LLC in Washington

Sources

1. Washington Secretary of State - LLC & PLLC Filing Resource Page (Certificate of Formation; $180 mail / $200 online).
2. Washington Secretary of State - Start a Domestic LLC Online (CCFS) (online filing includes Initial Report).
3. Washington Secretary of State - Fee Schedule / Expedited Service ($70 annual report; $100 expedite; $150 same-day; $70 per year reinstatement).
4. Washington Secretary of State - Annual Reports (annual report due in anniversary month; Initial Report within 120 days).
5. Washington Legislature - RCW 25.15, Limited Liability Company Act (formation and governance).
6. Washington Legislature - RCW 23.95.410 (registered agent required).
7. Washington Department of Revenue - Apply for a business license (Business License Application; UBI).
8. Washington Department of Revenue - Variable business license processing fees ($50 new business; $10 other; $5 renewal).
9. Washington Department of Revenue - Business & occupation tax (gross-receipts tax; no state income tax).
10. Washington Legislature - RCW 82.04.4451 (small business B&O tax credit).
11. IRS - Limited Liability Company (LLC) (default federal classification).
12. IRS - Get an Employer Identification Number (free EIN).
13. Legal Information Institute - 26 CFR 301.7701-3 (entity classification election).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Washington Secretary of State and Washington Department of Revenue before acting.