How to Start an LLC in Washington (2026)
To start an LLC in Washington, you file a Certificate of Formation with the Secretary of State's Corporations & Charities Division. The fee is $180 by mail or in person, or $200 online.
Washington also assigns your LLC a 9-digit Unified Business Identifier once your Certificate is approved. It's the number every agency you register with will use to track your business.
This guide covers forming a brand new domestic Washington LLC. If yours already exists elsewhere, the Foreign Registration Statement later in this guide has the form and fee you need instead.
Quick Summary:
- Check your LLC name before you file anything. Washington rejects any name that isn't distinguishable from one already on record with the Secretary of State.
- A member or manager can serve as your registered agent for free. Their street address becomes part of the public filing.
- File your Annual Report every year, not once. Washington moves a lapsed LLC to delinquent status and can dissolve it if the report stays unfiled.
Washington LLC Requirements at a Glance
Here's every number and rule the Division applies to a new Washington LLC. It's all in one place, so you skip the hunt through separate agency pages.
| LLC requirement | State-specific answer |
|---|---|
| Filing document | Certificate of Formation - Limited Liability Company (RCW 25.15/23.95) |
| Filing authority | Washington Secretary of State, Corporations & Charities Division |
| State filing fee | $180 filing fee by mail or in person, or $200 online ($180 filing fee plus a $20 online processing fee) |
| Online filing | Yes, Corporations and Charities Filing System (CCFS) |
| Processing time | Standard online review takes about 5 business days. Expedited service (+$100) takes about 3 business days. Mail follows the same review queue |
| Registered agent | Required for every LLC. A noncommercial agent needs a WA street address, plus signed consent (RCW 23.95.415) |
| Annual report | $70/year, due the last day of the formation anniversary month (file up to 180 days early). $25 late fee |
| Publication required? | No publication requirement |
| State business tax | No income tax. The B&O gross-receipts tax applies instead, rate set by business classification (DOR) |
| Last verified | September 4, 2026 |
How to Start an LLC in Washington: 6 Steps
The Division walks every new LLC through the same six steps. Each one below states the exact rule, so you're not guessing at Washington's version of it.
Step 1: Choose and check your LLC name
Your name has to include "Limited Liability Company," "Limited Liability Co.," "L.L.C." or "LLC"[1]. Leave the designator off. Washington defaults it to "LLC" for you.
The name also has to be different enough from every name already on file with the Secretary of State. Run it through our tool to look up an LLC name in Washington first.
If you're not ready to file yet, a $30 reservation holds the name for 180 days. It's a simple way to lock in the name early.
Step 2: Appoint a registered agent
Washington requires every LLC to name a registered agent[2]. This person or company accepts legal papers for the business. The role costs nothing if a member or manager takes it on.
The only rule is a physical Washington street address. PO boxes and virtual mailboxes don't count. Keep a home address off the public record by comparing registered agent services in Washington instead.
The agent still has to sign a written consent before the state accepts the appointment. If that agent ever resigns, or you switch providers, you'll need to change your registered agent in Washington with the Division.
Step 3: File the Certificate of Formation with the Corporations & Charities Division
The Certificate of Formation is the document that actually creates your LLC. It's governed by Washington's Limited Liability Companies Act[3].
File online through CCFS, or mail the form in. The next section below walks through every field on the form. It also covers what happens after you submit it, and what you'll receive once it's approved.
If you'd rather someone else handle the paperwork, compare LLC formation services in Washington. For the general process that carries over to any state, see our how to start an LLC hub.
Step 4: Create an operating agreement
State law doesn't force a Washington LLC to have an operating agreement. The Secretary of State won't record one either, even if you upload it with your filing.
Left silent, the agreement can be written, oral or just understood between members. Washington's default rules fill in whatever it doesn't cover[4]. Most multi-member LLCs still write one down anyway. Those default rules rarely match what the members actually intended.
Step 5: Get an EIN
Step 6: Register for a Washington Business License
Washington ties your LLC's Unified Business Identifier to a Business License Application filed with the Department of Revenue. You need one once your gross income reaches $12,000 a year.
You may need one sooner, too, if you plan to hire employees within the next 90 days or collect sales tax.
Apply through the Business Licensing Service. Budget extra time and fees for any city or county endorsement your business needs.
Filing the Certificate of Formation in Washington: What to Expect
Here's what actually happens after you submit the Certificate of Formation. This section covers it field by field and fee by fee.
1. What the form asks for
The Certificate asks for your UBI number, if you already have one. It also asks for your business name, a period of duration and an effective date.
Duration defaults to perpetual, unless you specify a date or number of years. The effective date defaults to your filing date, unless you pick a future one up to 90 days out.
You'll also list your registered agent and your principal office address. That address must be physical, since PO boxes aren't accepted.
Last, you'll list an optional return address for the confirmation, plus the name, address and signature of each Executor. That's whoever is actually forming the LLC.
2. Fee and payment methods
Filing by mail or in person costs $180. Filing online costs $200, once you add the state's $20 online processing fee.
Pay online with a card through the CCFS shopping cart at checkout. By mail or in person, write a check or money order to "Secretary of State." Don't backdate it more than 60 days.
3. Processing times
Standard online filings clear in about 5 business days. Add $100 to expedite either an online or mailed filing. It's usually done in 3 business days instead.
Mailed Certificates enter the same review queue as online ones. Washington doesn't publish a separate mail-only timeline. For a state-by-state comparison, see how long it takes to form an LLC in Washington.
| Filing method | Processing time |
|---|---|
| Online | About 5 business days for standard review |
| Not published as a separate figure. Mailed Certificates enter the same standard review queue as online filings | |
| In person | Same-day at Tumwater or Cheney if submitted before 3:30 p.m. (billed as the $100 expedited fee) |
| Expedited | $100 per business entity, generally processed within three business days |
| Current state estimate | Not published as a dated backlog notice. The Division states only the standing 5-business-day standard and 3-business-day expedited estimates |
4. Where to file by mail or in person
Mail your Certificate to the Corporations & Charities Division. The mailing address is PO Box 40234, Olympia, WA 98504-0234. That's also the address for every other paper filing you send the Division.
You can also file in person at the Division's Tumwater or Cheney office. A submission received before 3:30 p.m. is processed the same day, once you pay the $100 expedited fee.
5. Common reasons filings are rejected
Online, the most common rejection happens when an uploaded document conflicts with what you typed into the form. Think a drafted operating agreement that lists different names. The Division sends it back for correction.
Mailed filings carry a higher risk of rejection. A paper form lets you leave required fields blank, or list an address that fails USPS verification.
6. What you receive when it is approved
Online filings get an instant CCFS receipt. You also get a system-generated PDF of your filed Certificate, ready to download from your account.
What It Costs to Start an LLC in Washington
Here's every fee Washington charges to form and maintain an LLC, pulled from the Secretary of State's own fee schedule.
| Cost item | Amount |
|---|---|
| State filing fee | $180 filing fee by mail or in person, or $200 online ($180 filing fee plus a $20 online processing fee) |
| Name reservation | $30 for most business types ($20 for nonprofits), reserving the name for 180 days, with the standard $100-per-entity expedite fee available |
| Registered agent | $0 if a member/manager serves. Commercial-agent pricing is set by the agent (not published by the state) |
| Certified copy | $10 certification fee plus per-page copy fees (a $13 surcharge applies per 50-page increment over 100 pages) |
| Expedited filing | $100 per entity (about 3 business days). The $150 same-day fee isn't currently charged |
| Annual report | $70/year, due the last day of the formation anniversary month (file up to 180 days early). $25 late fee |
| Other mandatory state fees | Business License required at $12,000 gross income (fee varies by endorsement). Initial Report optional ($0 with Certificate, or $10 within 120 days) |
Only the state's own filing fee is unavoidable. Everything else in the table is optional, or only applies if you choose that path.
That includes the name reservation, a registered agent service, certified copies, expediting and the Initial Report. For the full year-by-year math, see what it costs to start an LLC in Washington.
Washington-Specific Rules That Change the Process
These are the rules that make forming an LLC in Washington different from forming one in almost any other state. It starts with the words you're allowed to use.
1. Restricted words and name approvals
Words like "bank," "banking," "banker," "bancorp" and "trust" are reserved. Only entities the state has actually approved can use them[5]. That means real, licensed banks and trust companies.
Use one of these words without approval. Washington can charge you with a gross misdemeanor. That's on top of rejecting the filing.
2. Professional LLC rules
Licensed professionals who all provide the same service can form a Professional LLC instead of a standard one. Think a group of accountants or architects.
It's the same Certificate, for the same filing fee. The only difference is an election that brings Washington's professional-service statute into play alongside the LLC Act.
3. Member and manager disclosure
Your Certificate never asks for members' or managers' names. It only asks for your registered agent and whoever signs as Executor.
Washington catches up on that information in the Annual Report. There, you list the LLC's current "governors," the members or managers running it.
That report becomes part of the public record, and Washington still has no requirement to publish a formation notice in a newspaper.
4. Annual report deadlines and fees
Every Washington LLC files an Annual Report each year for $70. It's due by the last day of the month your LLC was formed. You can file it up to 180 days early.
Miss the date and a $25 delinquency fee applies right away. Keep missing it, year after year, and the state can dissolve the LLC.
You can also file an Initial Report on its own, within 120 days of formation, for $10. It's free if you bundle it with your Certificate[6]. See the Washington LLC annual report for the filing walkthrough.
5. Washington's Business and Occupation tax
Washington has no state income tax. That doesn't mean LLCs go untaxed, though. The Business and Occupation (B&O) tax is a gross receipts tax. The Department of Revenue collects it on your total sales or income.
The rate depends on your business type. Washington has more than 50 tax classes. See filing LLC taxes in Washington for how they work.
6. Foreign LLC registration
An LLC formed in another state uses a Foreign Registration Statement to register in Washington instead of a Certificate of Formation. It goes to the same Secretary of State's office. File it online or by mail, for the same filing fee.
7. The state business license system
Washington doesn't hand out one all-purpose business license. The Department of Revenue's Business Licensing Service issues the state-level license instead.
Separate city or county endorsements come with their own fees. Each one also sets its own renewal schedule. Budget time for more than one office.
8. Reinstatement and late filing
Stay delinquent on your Annual Report long enough. Washington can then dissolve the LLC. You then have 5 years from the dissolution date to bring it back.
Bringing the LLC back means paying the Annual Report fee for every year you missed, plus a $140 penalty on top.
Wait past the 5-year window and the UBI can't be reused. You'd have to form a new entity from scratch instead.
If closing the business is what you actually want instead of reinstating it, see how to dissolve an LLC in Washington for the process.
What to Do After Your Washington LLC Is Approved
Once the Division approves your Certificate of Formation, a handful of tasks follow. They turn that approval into an actual working business instead of just paperwork.
The state Business License from Step 6 only covers the state level. Cities and counties often add their own endorsement on top of it. Some industries also need a separate permit from their licensing board.
Your Business License Application already registers you for B&O tax with the Department of Revenue. It also covers sales tax collection, if you sell anything taxable.
The Annual Report, any local license renewals and your B&O tax filings each run on their own schedule. Track all three from day one, instead of waiting for a notice.
| Compliance item | Deadline, fee and department |
|---|---|
| Initial report | Optional: $0 with the Certificate, or $10 within 120 days (RCW 23.95.255). Corporations & Charities Division |
| Annual or biennial report | $70, due the last day of the anniversary month of formation and filable up to 180 days early. Handled by the Corporations & Charities Division |
| State tax registration | Register with DOR's Business Licensing Service at $12,000 income, sooner if hiring within 90 days or sales tax. Sets up B&O/sales-tax accounts under UBI |
| Renewal deadline | Not applicable statewide. Business-license endorsements renew on schedules set by the individual city, county or state agency that issued them |
| Late fee | $25 late fee. Continued nonpayment triggers dissolution. Reinstatement within 5 years needs back fees plus a $140 penalty |
| Responsible state department | Corporations & Charities Division (filings, annual report). Department of Revenue (B&O tax, Business License Application) |
FAQs
Does Washington Have a Franchise Tax, or Just the B&O Tax?
No, Washington doesn't levy a separate franchise tax. The Business and Occupation tax is the state's only entity-level tax. The Department of Revenue calculates it on gross receipts instead of net profit.
How Long Does the Washington Business License Application Take to Process?
The Business License Application takes about 10 business days to process online. Budget 2 to 3 more weeks if a city or state endorsement applies. Apply once you cross a registration trigger, such as the $12,000 income mark.
Can I Delay When My Washington LLC's Certificate of Formation Takes Effect?
Yes, you can delay when your Certificate of Formation takes effect, by up to 90 days past your filing date. Many owners pick a date that lines up with a new year or a signed contract's start instead.
Do I Need a Washington Business License in Every City I Operate In?
Yes, you need a Washington business license in every city that issues its own endorsement, on top of the state license from Step 6. There's no statewide fee table for these endorsements, since each city prices its own separately.
References:
- https://app.leg.wa.gov/rcw/default.aspx?cite=23.95.305
- https://app.leg.wa.gov/rcw/default.aspx?cite=23.95.415
- https://app.leg.wa.gov/rcw/default.aspx?cite=25.15
- https://app.leg.wa.gov/rcw/default.aspx?cite=25.15.018
- https://app.leg.wa.gov/rcw/default.aspx?cite=30A.04.020
- https://app.leg.wa.gov/rcw/default.aspx?cite=23.95.255
