Learn the steps to form an LLC in Washington – from choosing your name to filing your Certificate of Formation. $1 + $200 state fee. Start today.
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Filing fee: $200 online (Certificate of Formation); $180 by mail — plus the mandatory $50 state Business License Application that issues your UBI number
Processing time: About 5 business days online; 2-3 weeks by mail. Expedite $100 (~3 days) or $150 same-day in person
State agency: Washington Secretary of State (CCFS at ccfs.sos.wa.gov), plus the Department of Revenue for licensing
Reports due: An initial report within 120 days of formation, then a $70 annual report by the end of your anniversary month ($25 late fee, dissolution ~90 days after a miss)
State tax rate: No personal or corporate income tax — but a B&O gross receipts tax on all business activity (0.471% retail, 1.5-2.1% services) and 6.5% state sales tax, over 10.5% in Seattle
Start your U.S. business journey today. Form your company with confidence and let Brio handle the paperwork.
Forming an LLC in Washington takes 5 steps plus one the state adds: choose and check your business name, appoint a Registered Agent with a physical Washington address, file a Certificate of Formation through the CCFS portal, complete the mandatory Business License Application with the Department of Revenue to get your UBI number, draft an operating agreement, and get an Employer Identification Number (EIN) from the IRS. The state filing fee is $200 online.
Washington levies no personal income tax and no corporate income tax — your LLC’s profits flow through to you free of state income tax, in the home market of some of the world’s biggest companies. An LLC gives you personal liability protection and pass-through taxation without the administrative overhead of a corporation, and the whole formation runs online through the state’s CCFS portal in about five business days.
Washington replaces the income tax with something different, though: the Business & Occupation tax, levied on gross receipts — 0.471% for retailers, 1.5% to 2.1% for service businesses — owed even in a money-losing year, with only a small-business credit softening it for the smallest companies. Registration is also a genuine two-agency affair: the Secretary of State filing creates the company, but the separate $50 Business License Application with the Department of Revenue (which issues your UBI number and bundles most city licenses) is mandatory before really doing business.
Unlike some states, Washington doesn’t require you to reserve your name before filing — you simply claim it when you file your Certificate of Formation. If you’re not ready to file yet, you can reserve a name for $30, which holds it for 180 days.
Your LLC name must be distinguishable from names on the Secretary of State’s registry and must include “Limited Liability Company,” “Limited Liability Co.,” “LLC,” or “L.L.C.” Washington’s banned list is long: no “cooperative,” “partnership,” “corporation,” “incorporated,” “Corp.,” “Ltd.,” “Inc.,” or any LP/LLP variant. Restricted words like “bank” and “trust” need regulator approval. Search CCFS before you file.
Every Washington LLC must continuously maintain a registered agent — a person or entity designated to receive legal notices and government documents on behalf of the business. The agent must have a physical street address in Washington (a P.O. box doesn’t count), must consent to the appointment, and the state requires an email address on file for both the agent and the principal office. The LLC can’t serve as its own agent, though a Washington-resident member can.
You can serve as your own registered agent if you have a physical Washington address and can be there during business hours. Many business owners use a professional registered agent service instead — it keeps your personal address off public records and ensures someone is always available to receive documents.
The Certificate of Formation is the document that legally creates your Washington LLC. You file it with the Secretary of State through the CCFS portal — $200 online (the $180 base fee plus a $20 processing fee), typically finalized within five business days — or by mail for $180 flat, which takes two to three weeks. Expedited service costs $100 for roughly 3-business-day handling, or $150 for same-day service in person at the Tumwater or Cheney counters.
The Certificate must include your LLC’s name, your registered agent’s name, Washington street address, and consent, the principal office, and the executor’s signature. Two follow-ups matter: the initial report — filed free with the online formation, or within 120 days for $10 if deferred — and the Department of Revenue Business License Application ($50), which issues the UBI number every real business needs and attaches most city license endorsements in the same application.
Washington doesn’t require you to file an operating agreement with the state, but you should have one. It’s the internal document that defines how your LLC is managed — who owns what, how profits are distributed, and how decisions get made. Without one, Washington’s default LLC statutes fill in the gaps, which may not reflect what you actually want.
Your operating agreement should specify whether the LLC is member-managed or manager-managed. In a member-managed LLC, all owners share day-to-day authority. In a manager-managed LLC, a designated manager handles operations while other members retain economic rights. A written agreement is the version that holds up when disputes arise.
An Employer Identification Number (EIN) is a 9-digit federal tax ID issued by the IRS. Your Washington LLC needs one to open a business bank account, hire employees, and file federal taxes. Applying online at irs.gov is free and issues your EIN immediately after you complete the application.
To use the IRS online application, the responsible party must have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and the business must have its principal place of business in the United States. The IRS does not charge a fee for issuing an EIN.
Washington LLCs owe the Secretary of State two things: the one-time initial report (within 120 days of formation, usually bundled free with online filing) and a $70 annual report due by the end of the anniversary month each year — a fee that recently rose from $60, so older guides understate it. File late and $25 is added; miss entirely and administrative dissolution follows roughly 90 days after the due date. Reinstatement is available for five years at $140 plus all missed report fees.
The Department of Revenue side is where Washington differs from everywhere else: the B&O tax applies to gross receipts — 0.471% for retailing, 1.5% for services under $1 million in revenue, up to 2.1% above $5 million — payable even at a loss, and since late 2025 the sales tax base extends to many services too. Sales tax runs 6.5% state plus local, topping 10.5% in Seattle. Employers add Washington’s unusual payroll programs — Paid Family & Medical Leave and the WA Cares long-term-care premium — and individuals with large capital gains (including through an LLC) face the state’s 7% capital gains excise tax above roughly $278,000.
Budget three items: $200 to file the Certificate of Formation online ($180 by mail), the $50 Business License Application with the Department of Revenue that issues your UBI number (plus $5 per trade name and any city endorsement fees), and the $70 annual report each year. Name reservation is optional at $30, and expedited processing runs $100-$150. There’s no additional state fee to get your EIN; the IRS issues EINs for free.
Yes. Washington allows a single person to form and own an LLC – this is called a single-member LLC. You can complete the Certificate of Formation yourself through the CCFS portal without an attorney, then finish the Business License Application at the Department of Revenue’s My DOR site. You’ll still need a registered agent with a physical Washington address who consents to the role, but that can be yourself if you live in the state.
No. Washington charges a $200 online filing fee ($180 by mail) plus the $50 state Business License Application – required fees you can’t avoid. What you can avoid is paying extra for formation help. We handle your Washington LLC filing for $1; you only pay the required state fees.
Yes, two kinds. First, a one-time initial report due within 120 days of formation — bundled free when you file online, or $10 if deferred, and easy to forget if you defer it. Then a $70 annual report due by the end of your anniversary month every year (recently up from $60). Late filing adds $25, and roughly 90 days past due the state administratively dissolves the LLC; reinstatement within five years costs $140 plus every missed report fee.
Yes, every Washington LLC is required to continuously maintain a registered agent. A registered agent is a person or entity that receives legal notices and official government documents on behalf of your LLC. The agent must have a physical street address in Washington — not a P.O. box — must consent to the appointment, and needs an email address on file with the state. The LLC can’t serve as its own agent; you personally can if you’re a Washington resident, or use a professional service.
The mistakes that come up most often are stopping after the Secretary of State filing — the separate $50 Business License Application is what issues the UBI number and registers you for taxes — and assuming “no income tax” means no state tax, then discovering the B&O tax takes 0.5-2.1% of gross receipts even in a losing year. Others include missing the 120-day initial report after deferring it, missing the anniversary-month annual report (now $70, not the old $60), using a banned word like “Inc.” or “Ltd.” in the name, and new employers overlooking Washington’s Paid Family & Medical Leave and WA Cares payroll programs.
Online filings through CCFS are typically finalized within 5 business days; mail takes two to three weeks. If you’re in a hurry, expedited service is $100 for roughly 3-business-day processing (online or clearly marked mail), or $150 for same-day handling in person at the Tumwater or Cheney offices. Budget another ~10 business days for the Department of Revenue business license, which can run in parallel.
Thinking about another state? Compare Wyoming, Delaware, Texas and Florida — or browse all 50 state guides.
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