How to Form an LLC in Washington (2026): Real Costs, Real Steps
Washington charges a $200 filing fee to form an LLC, with no annual report requirement—just a simple $73 annual renewal filed online. The state has no personal or corporate income tax, meaning LLC profits pass through without state-level tax on earnings. Instead, Washington imposes a Business & Occupation (B&O) tax on gross receipts for most businesses, with rates varying by industry (typically 0.13%–1.5%). You'll need a Washington Unified Business Identifier (UBI) number from the Department of Revenue before you can file your initial report. Publication is not required, and formation is straightforward through the Secretary of State's online portal.
Before you file, two things drive cost the most in Washington: registered agent requirements and whether you open Mercury vs Bluevine business banking separately. The full breakdown below covers both.
Year-1 cost table
| Item | Cost | Source |
|---|---|---|
| Articles of Organization (state filing fee) | $200 | cite |
| Annual Report (WA has none; annual renewal instead) | $73/year | cite |
| Registered Agent (Northwest Registered Agent) | $125/year | cite |
| Business License Application (varies by city/county) | $0–$110 | cite |
| Estimated Year-1 Total (state + RA + license) | $398–$508 | cite |
The 6 steps
- Step 1: File Articles of Organization
Submit the formation document to the Washington Secretary of State. See the cost table above for the current filing fee.
- Step 2: Appoint a Registered Agent
Every Washington LLC needs a registered agent with a Washington street address. You can serve yourself, but most founders use a commercial RA — Northwest is our default pick.
- Step 3: Get an EIN (Federal Employer Identification Number)
Apply with the IRS using your stamped Articles of Organization. Free, takes 5 minutes online.
- Step 4: Adopt an Operating Agreement
Required by best practice — banks routinely request it before opening business accounts.
- Step 5: Open a Business Bank Account
Mercury for software/online businesses; a local credit union for cash-heavy retail. Keep personal and business finances separate from day one.
- Step 6: File State Tax Registrations
Register for Washington state taxes (sales tax permit, payroll registration if you have employees, etc.) before you transact.
Recommended tools
Northwest vs ZenBusiness for Washington LLCs
Verdict (as of 2026): Northwest Registered Agent is our default pick for Washington LLCs. They publish a Washington-specific registered-agent page (linked in the cost table) and do not upsell add-ons at checkout. ZenBusiness wins only if you want bundled formation in a single flow.
| Criterion | Northwest | ZenBusiness |
|---|---|---|
| Registered-agent only price (Washington) | $125/yr | $199/yr |
| Bundled formation | Optional add-on | Included in formation plans |
| Privacy (address shielding) | Strong | Strong |
| Upsells at checkout | None | Several |
| Annual-report filing service | $100/yr add-on | $199/yr add-on |
Frequently asked questions
Does Washington have state income tax on LLC profits?
No. Washington has no personal or corporate income tax. LLC profits pass through to members' federal returns without state income tax. However, most businesses pay the Business & Occupation (B&O) tax on gross receipts, with rates from 0.13% to 1.5% depending on classification.
What is the Washington B&O tax and do all LLCs pay it?
The Business & Occupation tax is a gross receipts tax levied on business activity in Washington, with rates varying by industry (e.g., retailing 0.471%, services 1.5%, manufacturing 0.484%). LLCs earning over the small business B&O credit threshold ($125,000 as of 2025) typically owe quarterly B&O tax. Register with the Department of Revenue when you get your UBI number.
How much does it cost to form an LLC in Washington?
The state filing fee is $200 for Articles of Organization. Add $125/year for a registered agent (Northwest Registered Agent) and $0–$110 for city/county business licenses. Year-1 total is approximately $398–$508, depending on local requirements. No publication or franchise tax is required.
Do I need a business license in Washington after forming my LLC?
Yes. Most LLCs need a Washington Business License (a Unified Business Identifier or UBI number) from the Department of Revenue. Some cities (Seattle, Tacoma, Spokane) also require city business licenses. Check with your city/county for local endorsements. Apply online at dor.wa.gov when you register for B&O tax.
What bank should I use for my Washington LLC?
Mercury is a top choice for Washington LLCs: no monthly fees, excellent online tools, and built for startups and small businesses. Open an account at mercury.com after you receive your EIN. Bring your filed Articles, EIN letter, and Operating Agreement to complete the application.
Annual filing deadline
Washington does not require an annual report; instead, LLCs must file an annual renewal ($73) by the end of the month of the anniversary of formation, completed online through the Corporations & Charities Filing System.
Authoritative sources
- https://www.sos.wa.gov/corporations-charities
- https://dor.wa.gov/open-business/apply-business-license
- https://www.sos.wa.gov/corporations-charities/file-documents-online/corporations-online-filing-system
Other states
Updated 2026-05-12. Source quality: d1_hydrated. AthenAI is not a law firm; this page is informational.