Washington Articles of Organization: Certificate & Cost (2026)

Q: Does Washington have Articles of Organization?

No. Washington does not use the term Articles of Organization for LLCs. The document that creates a Washington LLC is the Certificate of Formation, filed with the Washington Secretary of State under RCW 25.15.021.

Q: How much does it cost to file a Washington Certificate of Formation?

The filing fee is $200 when you file online through the Corporations and Charities Filing System (CCFS), or $180 if you file the paper Certificate of Formation by mail. Washington then charges a $60 annual report fee each year.

Q: 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, and the agent must consent to the appointment. A P.O. box alone does not qualify.

Q: 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 $60. A new LLC also files an initial report within 120 days of formation. Missing the annual report leads to administrative dissolution.

Q: Does Washington have a state income tax on my LLC?

Washington has no personal or corporate income tax. Instead, most businesses owe the state business and occupation (B&O) tax on gross receipts and register for a state business license through the Department of Revenue's Business Licensing Service.

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

Washington has no document literally called “Articles of Organization.” To create a Washington LLC you file a Certificate of Formation with the Washington Secretary of State and pay $200 online (or $180 by mail) under RCW 25.15.021. You must appoint a Washington registered agent, and each year the LLC files a $60 annual report.

Quick Answer

Actual document: Certificate of Formation (Washington has no LLC “Articles of Organization”)
Agency: Washington Secretary of State, Corporations & Charities Division
Filing fee: $200 online via CCFS, or $180 by mail (2026)
Governing law: Washington LLC Act, RCW 25.15
Registered agent: Required - Washington street address, must consent (RCW 23.95.410)
Ongoing: Annual report $60, due by the anniversary month; initial report within 120 days

Does Washington Have “Articles of Organization”?

No. “Articles of Organization” is the name most states - California, Florida, New York, Virginia, and many others - give to the document that creates an LLC. Washington is one of the minority of states (with Delaware, Texas, and New Jersey) that instead calls its LLC charter a Certificate of Formation. Under RCW 25.15.021, a Washington limited liability company is formed by filing a Certificate of Formation with the Secretary of State. So if a bank, lender, or out-of-state form asks a Washington LLC for its “Articles of Organization,” the correct equivalent is the filed Certificate of Formation.

The vocabulary difference is the only real catch - the function is identical. This guide explains the document Washington actually files, what it costs, and what happens after. For the national picture, see how to form an LLC and the state walkthrough at how to form an LLC in Washington.

Washington Agency and Document: Secretary of State

A Washington LLC is created by filing the Certificate of Formation with the Washington Secretary of State, Corporations and Charities Division. Filing the certificate and the Division's acceptance of it is the legal act that brings the LLC into existence under RCW 25.15.021. You file online through the Corporations and Charities Filing System (CCFS), which is the fastest route, or submit a paper Certificate of Formation by mail. Online filings carry a $200 fee; paper filings by mail are $180.

The Division records the filing, assigns each entity a Unified Business Identifier (UBI) number, and maintains the public record you can look up with the Washington business entity search. Washington imposes no newspaper publication requirement, so an LLC is effective when the Secretary of State accepts the certificate (or on a delayed effective date you request). Compare the Washington process with a sibling state at Virginia's Articles of Organization or how to form an LLC in Texas.

What the Certificate of Formation Must Include

RCW 25.15.021 sets out what the Certificate of Formation must contain. Getting these details right the first time avoids a rejected filing:

LLC name. It must contain “Limited Liability Company,” “LLC,” or “L.L.C.” and be distinguishable from other names on the Secretary of State's record. You may reserve a name for 180 days if you are not ready to file.
Registered agent name and Washington registered office address, with the agent's consent. See Washington registered agent.
Principal office address and the LLC's effective date and duration.
Executor (organizer) name, address, and signature.

The internal rules of the company - ownership percentages, voting, and distributions - go in a separate operating agreement, which Washington does not file and does not require but which is strongly recommended.

Washington LLC Filing Fees (2026)

The core cost to create a Washington LLC is the $200 online (or $180 mail) Certificate of Formation fee. The table below lists the fees most new LLCs encounter. Amounts are set by the Secretary of State and are effective for 2026; confirm the current schedule on the Secretary of State LLC filing page before you file.

Item	Fee (2026)	Agency
Certificate of Formation - online (CCFS)	$200	Secretary of State
Certificate of Formation - by mail	$180	Secretary of State
Name reservation (180 days)	$30	Secretary of State
Annual report (each year)	$60	Secretary of State
Initial report (within 120 days)	$0 with formation	Secretary of State
Federal EIN (IRS)	$0 (free)	IRS

Expedited service is available from the Secretary of State for an additional fee if you need faster handling; confirm the current expedite amount before filing. For a full breakdown of recurring costs, see Washington LLC cost.

Washington Registered Agent Requirement

Under RCW 23.95.410 of the Washington Uniform Business Organizations Code, every Washington LLC must continuously maintain a registered agent with a physical Washington street address (the registered office). The registered agent receives service of process and official state correspondence. The agent must be an individual who resides in Washington, or a domestic or registered foreign entity, and - importantly - must consent to the appointment; a P.O. box, private mailbox, or virtual office alone does not satisfy the physical address requirement.

You may serve as your own registered agent if you have a Washington address, name a member or manager, or hire a commercial registered agent service. Washington charges no fee to change your registered agent, which you do through CCFS. Failing to maintain a registered agent is grounds for administrative dissolution. See Washington registered agent requirements and the national registered agent overview.

After Formation: EIN, Reports, and Taxes

Filing the Certificate of Formation creates the entity, but a few steps complete the setup. Apply for a free federal Employer Identification Number (EIN) from the IRS; it is required if the LLC has more than one member or any employees and is needed to open a bank account. By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment.

Washington has no personal or corporate income tax. Instead, most businesses owe the state business and occupation (B&O) tax on gross receipts, administered by the Washington Department of Revenue, and must obtain a state business license through the Department of Revenue's Business Licensing Service before operating. If the LLC sells taxable goods, it also collects and remits retail sales tax. Adopt an operating agreement, and check whether your city or profession requires a business license endorsement. For the national tax picture, see business tax.

Initial Report, Annual Report, and Ongoing Requirements

Washington keeps an LLC active through two Secretary of State filings. First, a new LLC files an initial report within 120 days of formation under RCW 23.95.255; it is free when filed together with the Certificate of Formation. After that, the LLC files an annual report each year, due by the end of the LLC's anniversary month, for a $60 fee. Both confirm the LLC's addresses, governors (managers or members), and registered agent; neither is a tax return.

Missing the annual report puts the LLC into delinquency and, if it stays unfiled, the Secretary of State administratively dissolves the entity, after which it must be reinstated through CCFS. Keeping the annual report and registered agent current is the simplest way to stay in good standing. When you are ready to close the company, you file a Certificate of Dissolution rather than simply letting the report lapse - see how to dissolve an LLC in Washington, and track the deadline on our Washington annual report page.

Corporations and PLLCs: Different Documents

If you actually meant to form a corporation rather than an LLC, Washington uses Articles of Incorporation under RCW 23B, not a Certificate of Formation and not Articles of Organization. A professional LLC (PLLC) for licensed professions still files a Certificate of Formation, but with a professional designation. Corporations also file an annual report and must maintain a registered agent. Choosing between an LLC and a corporation is a tax and liability decision covered in S-corp vs LLC. For an LLC, the formation document in Washington is always the Certificate of Formation, never Articles of Organization.

Frequently Asked Questions

Does Washington have Articles of Organization?

No. Washington uses the Certificate of Formation to create an LLC, filed with the Secretary of State under RCW 25.15.021. “Articles of Organization” is the term used in most other states, not Washington.

How much does it cost to file a Washington Certificate of Formation?

$200 online through CCFS, or $180 by mail. A $60 annual report follows each year. See Washington LLC cost.

What agency handles Washington LLC formation?

The Washington Secretary of State, Corporations and Charities Division. You file online through CCFS or by mail, and the Division records the certificate to create the LLC.

Does a Washington LLC need a registered agent?

Yes. RCW 23.95.410 requires a Washington registered agent with a physical street address who consents to the role. See Washington registered agent.

When is the Washington LLC annual report due?

By the end of your anniversary month each year, at $60. A new LLC also files an initial report within 120 days. See Washington annual report.

Does Washington tax my LLC's income?

Washington has no income tax. Most businesses instead owe the business and occupation (B&O) tax on gross receipts and register for a state business license through the Department of Revenue.

Sources

Washington Secretary of State - LLC & PLLC Filing Resource Page (Certificate of Formation; $200 online / $180 mail; annual report $60).
Washington Secretary of State - Start a Domestic (WA) LLC Online (file the Certificate of Formation in CCFS).
Washington Secretary of State - Corporations & Charities (Business Entities) (name reservation; UBI).
Washington Secretary of State - Initial Report instructions (RCW 23.95.255) (initial report within 120 days).
Washington Legislature - RCW 25.15.021, Certificate of formation.
Washington Legislature - RCW 25.15, Limited Liability Companies Act.
Washington Legislature - RCW 23.95.410, Registered agent.
Washington Legislature - RCW 23.95.255, Annual report.
Washington Department of Revenue - Apply for a Business License (state business license; B&O tax).
Washington Department of Revenue - Business & Occupation Tax.
IRS - Limited Liability Company (LLC) (federal default classification).
IRS - Get an Employer Identification Number (free EIN).
Cornell Legal Information Institute - Limited Liability Company (LLC).

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 deadlines change; verify current requirements with the Washington Secretary of State and Department of Revenue before acting.