How Much Does an LLC Cost in Washington (A Complete Guide)
Setting up a Washington LLC starts with the Certificate of Formation, filed with the Secretary of State for $180. Filing is done by mail, or online through the state's own filing portal. Filing online adds an extra fee on top of that base amount.
Washington has no personal or corporate income tax. That doesn't mean the LLC is free to run, though. The state charges a Business and Occupation tax on gross receipts instead. The breakdown below covers that tax, the filing fee, the annual report and each other cost an owner runs into.
A registered agent has to stay on file with a Washington street address for as long as the LLC exists. Beyond that, what gets paid depends heavily on the business itself. A name reservation here, a trade name there, a local license somewhere else. This breakdown sorts each cost below by when it actually comes due.
Quick Summary
- Washington has no income tax to fall back on. The Business and Occupation tax fills that gap, taxing gross receipts even at a loss.
- Most LLCs also need their own state Business License Application, on top of the Secretary of State filing.
- Filing online adds a processing fee on top of the base filing fee. Mailing it in doesn't.
| Cost Item | Amount | Frequency | Required? |
|---|---|---|---|
| Certificate of Formation | $180 (mail) / ~$200 (online, incl. surcharge) | One-time | Yes |
| Registered Agent Service | $0 self / $50-$300 hired | Every year | Yes (self-serve allowed) |
| Name Reservation | $30 | One-time, optional | No |
| Business and Occupation Tax | 1.5%-2.1% of gross receipts (tiered by revenue) | Monthly, quarterly, or annually | Yes |
| Annual Report | $70 ($95 if late) | Every year | Yes |
| Business License Application | $50 (+ $5/yr renewal) | One-time + annual renewal | Yes for most LLCs |
| DBA / Trade Name | $5 per name | One-time, optional | No |
| Certificate of Existence | $20 | As needed | No |
| Operating Agreement | $0-$200 template / $500-$1,000 attorney-drafted | One-time | No |
| EIN | $0 | One-time | Yes for multi-member, if applicable for single-member |
| Sales Tax Permit | $0 | One-time, if applicable | If applicable |
Cost to Start a Washington LLC
This LLC cost breakdown sorts each charge by when it actually comes due. Two costs apply to nearly every Washington LLC at formation.
One is the state filing itself, handled through CCFS, the state's Corporations and Charities Filing System. The other is keeping a registered agent on file. Everything else on this list only applies in certain situations.
1. Certificate of Formation Filing Fee ($180 - Mandatory)
This filing goes to the Washington Secretary of State's Corporations & Charities Division, the agency that runs the state's LLC Act [1]. The base fee is $180. That's true by mail or online through CCFS.
That online surcharge is real. The Secretary of State's own online filing instructions confirm the charge applies. That page doesn't list an exact dollar figure, though. Outside cost trackers consistently put it around $20, for an online total near $200.
A domestic LLC also needs to file an Initial Report within 120 days of formation. It lists the principal office and governors. Filing it together with the Certificate of Formation costs nothing extra. Filing it later, on its own, adds a $10 fee.
Faster processing costs extra. Skipping both tiers means no published turnaround estimate. The state only commits to a timeline once one of these gets added:
- Expedited service: $100, generally processed within three business days.
- Same-day service: $150, subject to front-counter cutoff times.
2. Registered Agent ($0 Self / $50-$300 Hired - Mandatory to Have, Optional to Hire)
A registered agent with a physical Washington street address is required for every LLC in the state. A P.O. box doesn't qualify as that address. It can still work as a second mailing address, though.
Legal notices, lawsuits and state correspondence all get delivered there. An owner or another LLC member can fill that role for free. Some businesses would rather keep a home address off a public filing. Those businesses often hire a Washington registered agent service instead, typically $50 to $300 a year.
Changing or resigning as registered agent costs nothing either way. File online through CCFS, or by mail with the Secretary of State.
3. Name Reservation ($30 - Optional)
Reserving a name before filing costs $30 and holds it for 180 days. The reservation can't be renewed after that window closes. An owner still gearing up to file needs to time it carefully.
This step is skippable. The Secretary of State checks name availability the moment the Certificate of Formation goes in, at no extra charge. Looking up an LLC in Washington confirms a name is free ahead of time too. Expediting a mailed-in reservation costs an additional $100, the same rate charged for any other filing type.
Washington Business and Occupation Tax
The Business and Occupation (B&O) tax is a gross receipts tax on income earned from business activity in Washington. It taxes total revenue, not net profit, which means it applies whether the LLC makes money that year or not.
Most service-based LLCs fall under the Service and Other Activities classification. As of October 1, 2025, that classification uses three tiered rates based on the prior year's gross income:
- Under $1 million: 1.5%
- $1 million to $4,999,999.99: 1.75%
- $5 million or more: 2.1%
These rates took effect under House Bill 2081, amending the B&O tax statute [2]. Businesses report and pay B&O tax on an excise tax return. It's filed monthly, quarterly or annually depending on revenue. A new LLC first registers with the Washington Department of Revenue to get filing instructions and a due-date schedule.
Costs After Your Washington LLC Is Approved
A handful of ongoing costs kick in once the LLC is up and running. One applies to each LLC in the state, no matter its size.
3. DBA / Trade Name ($5 - Optional)
Operating under a name other than the LLC's own registered name takes a trade name registration. It's $5 per name, filed as part of the Business License Application through My DOR. That's on top of the application's own processing fee.
An LLC can register more than one trade name. Registering a name doesn't stop another business from using it elsewhere. It only reserves that specific business's right to trade under it. See our article on adding a DBA to an LLC for the full process.
6. Employer Identification Number ($0 - Required for Multi-Member LLCs, Recommended for Others)
A multi-member LLC needs an EIN to file its federal partnership return. A single-member LLC doesn't need one until a specific trigger comes up. Hiring an employee is one. Opening certain bank accounts is another.
Getting an EIN is free directly through the IRS and usually takes just a few minutes online. Most banks won't open a business account without one, so there's rarely a reason to put this off.
4. Certificate of Existence ($20 - Optional)
A Certificate of Existence confirms the LLC is active and current on its Annual Reports. It costs $20, and the Express PDF short-form option delivers instantly online at that same price, no extra expedite fee needed.
Banks, lenders and out-of-state agencies commonly ask for one. That comes up most when the LLC is registering to do business somewhere else. The UBI number from the Certificate of Formation carries over to the online order form.
1. Annual Report ($70 - Mandatory)
Washington LLCs owe an Annual Report every year. It's due by the last day of the month the business was first formed. The fee is $70. The report can be filed up to 180 days ahead of that date without changing the due date itself.
Filing late adds a $25 delinquency fee, bringing the total to $95. Miss it long enough and the state can administratively dissolve the LLC.
2. Business License Application ($50 - Mandatory for Most LLCs)
Most Washington LLCs also need a state Business License Application. It's filed on its own with the Department of Revenue, through the My DOR system. The current handling fee is $50 to open a new business location. City, county or state endorsement fees can add more, depending on the business.
Renewing that license costs $5 a year. Online applications generally take about 10 business days to process, longer if city or state endorsements are involved. Approval assigns the LLC a Unified Business Identifier (UBI) number, used on tax filings and future changes.
5. Operating Agreement ($0-$200 Template / $500-$1,000 Attorney-Drafted - Optional but Recommended)
Washington law doesn't require an LLC to file an operating agreement with the state. Skipping one still leaves ownership splits and decision-making rules unwritten, which becomes a real problem the moment members disagree.
A free single-member LLC operating agreement template, linked in the cost table above, covers the basics at no cost. Multi-member LLCs usually need something more detailed. A formation-service template runs roughly $100 to $200. A more involved, attorney-drafted version often runs $500 to $1,000.
7. Sales Tax Permit ($0 - If Applicable)
An LLC that sells physical goods or certain services needs a sales tax permit through the Department of Revenue's My DOR system. Applying for one happens as part of the same Business License Application, at no added cost.
FAQs
Is a Washington LLC Subject to Federal Tax?
Yes. Federal tax rules apply to every LLC nationwide regardless of state, and Washington is no exception. By default, the IRS treats a single-member LLC as a sole proprietorship, so its income and expenses land on the owner's Form 1040. Multi-member LLCs file Form 1065 instead.
Does Washington Have a State Income Tax on LLCs?
No income tax applies at the state level, personal or corporate. A new LLC still registers with the Department of Revenue for the B&O tax, since that gross-receipts tax reaches revenue before its first excise tax return comes due.
Does a Washington LLC Need a Separate Business License From the LLC Filing?
Yes, a separate Business License Application is required for most LLCs beyond the Certificate of Formation, since that filing alone doesn't authorize the business to operate. The application also issues the LLC's UBI number, used on every future filing with the state.
How Much Does It Cost to Reinstate a Dissolved Washington LLC?
Reinstating an LLC the state administratively dissolved costs $140, plus every Annual Report fee missed during the dissolved period. Filing Annual Reports on time avoids that penalty entirely.
References:
- https://app.leg.wa.gov/rcw/default.aspx?cite=25.15
- https://app.leg.wa.gov/rcw/default.aspx?cite=82.04
