Reference · Washington
Washington LLC requirements
Every requirement we've verified for a domestic LLC in Washington, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Washington Secretary of State, Corporations & Charities Division (formation/annual report); WA Dept. of Revenue (business license) |
|---|---|
| Formation filing fee | $180 |
| Filing fee notes | Certificate of Formation, domestic LLC, per the official SOS fee schedule. Some third-party sites cite $200; the official page states $180. |
| Standard processing | Not specified with a day-count; non-expedited is the default alongside the paid tiers below. |
| Expedited options | $100 for 3-business-day expedited service; $150 for same-day service. |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $70 |
| Report deadline | Due annually by the end of the LLC's anniversary month of formation (WAC 434-112-085). |
| Late penalty | Delinquent filing raises the effective fee to $95; continued non-filing can lead to administrative dissolution. |
| Administrative dissolution | Per the SOS FAQ and RCW 23.95.610, a domestic entity has 120 days from the delinquency notice to file the past-due annual report and return to active status. Missing that four-month window results in administrative dissolution. |
| State tax | No corporate income or franchise tax. Washington levies a gross-receipts Business & Occupation (B&O) tax on revenue. A state Business Licence costs $50 for a new business, but it is CONDITIONAL, not universal — required only if the LLC needs city/county endorsements, trades under a name other than its members' own, plans to hire within 90 days, collects sales tax, earns $12,000+ gross a year, otherwise owes DOR, or meets an economic nexus threshold. A dormant or pre-revenue LLC meeting none of these does not need one, so it is excluded from the total above. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $250 |
Confidence
What we're less sure about
Verified against the official state page
- CONFIRMED (10 Sep 2026). The Business Licence fee that DOR describes as 'varies' is $50 for opening a new business (RCW 19.02.075 caps it at $90; DOR sets $50). Crucially it is trigger-based, not universal, so it stays out of the headline figure and belongs in the calculator as a conditional add-on.
- $180 + $70 = $250 confirmed.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- Washington Secretary of State, Corporations & Charities Division (formation/annual report); WA Dept. of Revenue (business license) — sos.wa.gov
- Washington tax authority — dor.wa.gov
- Washington Secretary of State, Corporations & Charities Division (formation/annual report); WA Dept. of Revenue (business license) — app.leg.wa.gov
- Washington Secretary of State, Corporations & Charities Division (formation/annual report); WA Dept. of Revenue (business license) — app.leg.wa.gov
- Washington tax authority — dor.wa.gov
Keep reading
More on Washington, and the states most like it
This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.
- Washington filing deadlinesWhen the annual report is due, and what late costs
- What an LLC costs in WashingtonThe whole first year — $250
- What an LLC costs in IdahoNext door, $150 less
- What an LLC costs in OregonNext door, $50 less
- What an LLC costs in AlaskaNext door, and the same $250
- What an LLC costs in IllinoisCosts about the same — $225
- What an LLC costs in NevadaThe "cheap incorporation state" that costs $350 a year to keep
- What an LLC costs in MassachusettsThe most expensive state in the country — $1,000
- How we verify every figureOur sourcing standard
- What changed and whenDated record of fee changes