Washington LLC at a glance
A Washington LLC costs $180 to form, $10 for the Initial Report and $70 a year after that for the annual report. On top of the Secretary of State filings, Washington taxes business activity through its business and occupation (B&O) tax, so plan for the Department of Revenue as well. The figures below come from the Secretary of State’s fee schedule and priority services page.
| Item | Washington rule |
|---|---|
| Formation document | Certificate of Formation |
| State filing fee | $180, plus an online processing fee at checkout |
| Where to file | Corporations and Charities Filing System (CCFS), Washington Secretary of State |
| Initial Report | $10, within 120 days of formation |
| Annual report | $70, due by the last day of the formation month each year |
| Late annual report | $95 including the delinquency fee |
| Standard processing | Typically 7 to 10 business days |
| Expedite | $100 (about 3 business days) or $150 same day |
| Registered agent | Required, with a physical Washington address |
| State business license | Through the Department of Revenue if you meet its triggers |
To see how Washington compares with other states on yearly cost, use our LLC state fee comparison tool.
How to start an LLC in Washington
You start a Washington LLC by checking the name, appointing a registered agent and filing the Certificate of Formation in CCFS, then filing the Initial Report and opening a business license account if you need one. The steps below follow that order.
- Choose and check the name. The Secretary of State’s online filing instructions for an LLC say the name must include "Limited Liability Company", "Limited Liability Co.", "LLC" or "L.L.C.". Search CCFS for similar names first. You can reserve a name for $30.
- Appoint a registered agent. The agent needs a physical Washington address and must consent in writing (see below). Our registered agent service covers this if you have no one in the state.
- File the Certificate of Formation in CCFS. Log in, choose "Create or Register a Business", then "WA Limited Liability Company", complete the name, agent, principal office, executor and duration sections, and pay $180 plus the online processing fee. Our articles of organization guide covers the same fields under their general name.
- File the Initial Report. RCW 23.95.255 requires an Initial Report within 120 days after the formation takes effect. The fee is $10, and CCFS lets you file it with the formation or defer it.
- Sign an operating agreement. The Secretary of State’s starting a business page says LLCs must create an operating agreement, which is kept internally and not filed with the state.
- Get an EIN. The EIN is free from the IRS. With an SSN or ITIN you can apply online; without one you apply by fax, mail or the international phone line, as the IRS EIN page explains. Our EIN application service handles the no-SSN route.
- Apply for a Washington business license if you need one. The Department of Revenue’s business license page requires one if, among other triggers, your gross income is $12,000 a year or more, you will hire staff within 90 days, or you must collect sales tax. A domestic LLC files with the Secretary of State first.
- Put the annual report in your calendar. It is due every year by the last day of your formation month. Our compliance deadline calendar works out the date for you.
Want our filing team to do it? We check the name, prepare and submit the Certificate of Formation and Initial Report, arrange the agent and track everything in your portal. The general process for any state is in our how to start an LLC guide.
Washington LLC cost
A Washington LLC costs $190 in Secretary of State fees in the first year ($180 formation plus the $10 Initial Report), plus the online processing fee, and $70 each year after that for the annual report.
| Fee | Amount | When |
|---|---|---|
| Certificate of Formation | $180 plus online processing fee | At formation |
| Initial Report | $10 | Within 120 days |
| Annual report | $70 | Every year by the end of the formation month |
| Annual report with delinquency fee | $95 | If filed late |
| Name reservation (optional) | $30 | Before filing |
| Expedited service (optional) | $100 | At filing, about 3 business days |
| Same-day service (optional) | $150 | At filing |
| Amendment | $30 | If you change the certificate |
| Change of registered agent or office | No fee | When it changes |
| Certificate of existence | $20 | Any time |
| Reinstatement | $140 plus all missed annual report fees | After administrative dissolution |
The arithmetic for a small LLC with no expedite: $180 + $10 = $190 in the first year, then $70 in each following year. Over three years that is $190 + $70 + $70 = $330, before the online processing fee and any Department of Revenue license fee. The state lists the processing fee at checkout rather than on the fee schedule, and the Department of Revenue says its business license application fee varies with the endorsements you add.
Washington LLC annual report
Every Washington LLC files an annual report each year, due by the last day of the month in which it was formed. The fee is $70, or $95 once the delinquency fee is added for late filing.
- Window: the Secretary of State’s annual reports page says you can file up to 180 days before the expiration date. An LLC formed in March 2026 files by 31 March 2027, then by 31 March every year.
- What it contains: RCW 23.95.255 lists the name, registered agent, principal office, governors (the members or managers who run it), a short business description and the UBI number.
- How to file: online in CCFS, or with the Express Annual Report option.
- If you miss it: the LLC becomes delinquent, which may lead to administrative dissolution. Reinstatement costs $140 plus all missed annual report fees.
Our LLC annual report service files the report and sends reminders so the delinquency fee is not added.
Washington registered agent
Every Washington LLC must have a registered agent with a physical Washington address; PO boxes and private mailboxes are not accepted. The agent can be any person or business with a Washington address, or a commercial registered agent listed with the Secretary of State.
The Secretary of State’s registered agents page says the agent must give signed and dated consent to serve. A member who lives in Washington can act as agent. Founders elsewhere usually appoint a commercial agent so that court papers are received during business hours and a home address stays off the record. Changing the agent or office has no fee: you do it in the annual report if you are within the filing window, or with an amended annual report or statement of change outside it.
Washington LLC registration timing
Standard filings are typically processed within 7 to 10 business days of the Secretary of State receiving the order. Expedited service costs $100 and is generally processed within three working days, and same-day service costs $150. Our team starts once your order and documents are complete, and we cannot promise a faster turnaround than the state publishes.
State taxes that affect a Washington LLC
Washington’s main business tax is the B&O tax, a tax on gross receipts rather than profit, so it can apply even when the LLC makes a loss. Sales tax applies to taxable retail sales.
- B&O tax: the Department of Revenue’s B&O tax page describes it as a gross receipts tax on the value of products sold or the income the business earns, with more than 50 classifications and different rates. A small business credit can reduce or remove it for lower revenue levels. Returns are filed through My DOR.
- Economic nexus: RCW 82.04.067 treats an out-of-state business as having substantial nexus once it has more than $100,000 of gross receipts from Washington in the current or previous calendar year. Past that point, B&O tax and, for retail sellers, sales tax collection apply. Our sales tax registration service can help with the registration.
- Owners’ tax: how owners are taxed on LLC profit depends on where they live and the LLC’s federal classification. Ask a licensed tax professional about your facts.
Forming a Washington LLC as a non-resident
You do not need to live in Washington or the US to form a Washington LLC. You need a Washington registered agent, a principal office address and email, and the filing fees.
Washington fits founders with real activity in the state, such as customers, staff or stock there. The B&O tax and a $70 annual report make it a less common choice for founders outside the US who sell online with no Washington link; they usually compare Wyoming and New Mexico first. See our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide. Forming elsewhere does not avoid Washington tax if the business passes the $100,000 nexus test; an LLC doing business in Washington would also register there as a foreign LLC.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income, and it cannot be e-filed. The penalty for not filing is $25,000. See our Form 5472 guide.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
- Address: the agent’s address is for legal papers. Banks usually want a separate business address, which our US business address service provides.
How to dissolve an LLC in Washington
To dissolve a Washington LLC you file a Certificate of Dissolution online in CCFS under "Business Maintenance Filings" and then "Dissolution/Withdrawal". The Secretary of State’s closing instructions list the filing fee as $0 plus the online processing fee, with $100 expedited service available.
- Point of no return: the same page warns that 120 days after the dissolution is filed, the entity can no longer be reinstated or the filing revoked, and it is permanently dissolved.
- Department of Revenue: close your business license and tax accounts and file final excise tax returns, so B&O and sales tax returns stop being due.
- Federal steps: file a final federal return (and a final Form 5472 if the LLC is foreign-owned) and ask the IRS to close the EIN account.
Our LLC dissolution service handles the state filing and the final federal steps.
Doing it yourself vs using Borderless Filings
You can form a Washington LLC yourself in CCFS for $180 plus the processing fee, file the $10 Initial Report and apply for the business license with the Department of Revenue.
What our service adds is preparation and checking before filing (name rules, agent consent, principal office details), submission by our filing team, tracking and secure document storage in your portal, the EIN without an SSN for non-residents, and annual report reminders so the $25 delinquency difference is never added. Prices are on our pricing page with the state fee shown at cost, and you can start your order once you have a name. Nearby states are on our Oregon LLC and Idaho LLC pages, and every state is on our US LLC states page.
Sources
- Washington Secretary of State: Fee schedules and priority services
- Washington Secretary of State: Start a domestic (WA) LLC online
- Washington Secretary of State: Start a domestic (WA) business
- Washington Secretary of State: Annual reports
- Washington Secretary of State: Registered agents
- Washington Secretary of State: Close an LLC, PLLC, LP, LLP, LLLP online
- Washington State Legislature: RCW 23.95.255, Reporting requirements
- Washington State Legislature: RCW 82.04.067, Substantial nexus
- Washington Department of Revenue: Apply for a business license
- Washington Department of Revenue: Business and occupation tax
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.