When exactly is my Washington LLC annual report due?

Your Washington LLC annual report is due by the last day of the month in which your LLC was originally formed with the Washington Secretary of State. For example, if you formed your LLC in March 2025, your annual report must be filed by March 31, 2026, and by March 31 of each year after that. You file it through the Secretary of State's Corporations and Charities Filing System at sos.wa.gov, or on paper by mail. The fee is $70, and annual reports are exempt from Washington's $20 online processing fee, so $70 is the full online cost either way. Filing after the deadline adds a flat $25 delinquent fee, for $95 total, and an uncured delinquency can end in administrative dissolution. You can file up to 180 days early without moving your due date, so there is no reason to wait until the last week and risk a processing delay. Set a calendar reminder for the first of your formation month to stay in active standing.

What happens if I file my Washington LLC annual report late?

If you file your Washington LLC annual report late, the fee is not open-ended and it does not grow month by month. WAC 434-112-085(7)(p),(r) sets a flat $25 delinquent fee on top of the $70 report fee, so a late annual report costs $95. The larger risk is administrative dissolution. Washington does not cancel your registration silently: the Secretary of State serves notice, and the LLC is administratively dissolved only if it fails to cure within 60 days of that service under RCW 23.95.610. Dissolution ends your legal right to operate under that registration and makes routine business harder, since you can no longer produce a certificate of good standing. Reinstatement is possible within five years of the dissolution date and costs $140 plus every delinquent annual report fee you skipped. To avoid all of it, mark your LLC's formation month on your calendar and file through the Washington Secretary of State's portal at sos.wa.gov before the last day of that month. If you have already missed the deadline, file immediately and pay the $70 plus the $25 delinquent fee, or contact the Corporations and Charities Division about reinstatement if your LLC has already been dissolved.

Do I need to maintain a registered agent for my Washington LLC?

Yes. Washington law requires every LLC to maintain a registered agent with a physical street address in Washington for receiving legal documents and official correspondence. Your registered agent receives service of process, state notices, and regulatory documents on your behalf, which makes it a core requirement under Washington's Uniform Business Organizations Code (RCW 23.95). You can serve as your own registered agent if you keep a physical Washington address and are available during business hours to accept documents. Alternatively, you can hire a commercial registered agent service, which typically costs $75 to $150 a year. If your registered agent changes, file the change with the Washington Secretary of State, not the Department of Revenue. Letting the appointment lapse is how the state's dissolution notice ends up going to an address nobody reads, and that notice starts the 60 day clock before administrative dissolution. To stay compliant, look up your LLC in the Corporations and Charities Filing System at sos.wa.gov and confirm the registered agent on file is current.

How does Washington's B&O tax affect my LLC?

Washington's Business and Occupation (B&O) tax, administered by the Department of Revenue, is charged on your LLC's gross receipts rather than net profit, so it is owed whether or not the business was profitable. Rates depend on classification: .00471 for retailing, .00484 for wholesaling and manufacturing, and a tiered rate for service and other activities of .015 under $1,000,000 of prior-year income, .0175 from $1,000,000 to $4,999,999, and .021 at $5,000,000 or more. A service business therefore pays substantially more than a retailer on identical revenue. Registration with the Department of Revenue is required once gross income reaches $12,000 a year, and earlier if you must collect sales tax, hire employees, or hold a state endorsement. The Business License Application that opens the account carries a $50 processing fee for a new business and $5 a year to renew. There is no minimum B&O tax, and the Small Business B&O Tax Credit under RCW 82.04.4451 offsets up to $160 a month, or $1,920 a year, for taxpayers with at least half their taxable amount in service and other activities, real estate commissions, or contests of chance, and up to $55 a month, or $660 a year, for everyone else. A registered business still has to file a return for every assigned period, even a $0 one, unless the Department grants active non-reporting status. Register at dor.wa.gov and set filing reminders to avoid penalties and interest.

Compliance · WA

Washington LLC Annual Compliance Requirements (2026)

Everything your Washington LLC must do to stay in good standing, annual report deadlines, registered agent rules, and state-specific obligations.

First-Year Total$270

Annual Ongoing$70/yr

vs National Avg+ $37.97

By Edmond Hui · Last updated: August 22, 2026

Washington sits in the more expensive half of the country for LLC owners once every required filing is counted. The Certificate of Formation costs $180 by mail or $200 online, because WAC 434-112-075(1) adds a mandatory $20 online processing fee, and the annual report is $70 a year. That works out to $270 in the first year, about $38 above the national average and 39th cheapest of the 50 states. Annual reports are due by the last day of the month the LLC was originally formed, and a newly formed LLC also owes a separate Initial Report within 120 days of the effective date of its Certificate of Formation, free if submitted with the formation filing and $10 if deferred and filed later.

What sets Washington apart is its position as a technology hub, particularly in Seattle and Bellevue, where cloud computing, aerospace, and clean energy industries thrive. Washington has no corporate income tax and no general personal income tax today, which draws owners who take distributions, but the appeal comes with two asterisks. Every business pays the Department of Revenue's Business and Occupation tax on gross receipts rather than profit, and RCW 82A.04.030 imposes a 9.90 percent income tax on Washington taxable income beginning January 1, 2028, aimed at individuals with adjusted gross income of $1,000,000 or more. That tax reaches individuals rather than entities, so it does not fall on the LLC itself. The combination of tech infrastructure, access to venture capital, and a skilled workforce still makes Washington attractive for LLCs in enterprise software, space technology, and sustainability.

Stat card for Washington LLC compliance costs: $270 unavoidable first-year total and $70 recurring each year after, +$37.97 against the $232.03 national first-year average. Its annual report costs $70. — First-year total bundles the state filing fee with any report or entity tax due in year one; the recurring figure is what Washington costs every year after that. Source: Washington's published filing requirements and fee schedule, verified July 2026; national average from MyStateLLC's 50-state compliance dataset.

Annual Report Requirements

Due: Last day of anniversary month

Fee: $70

Frequency: annual

How: Online or mail

Full Washington Annual Report Guide →

Registered Agent Requirements

Understand Washington's registered agent rules, compare your options, and choose the best solution for your LLC's legal compliance needs.

Washington Registered Agent Requirements →

Late Filing Penalties

Penalty: $25 delinquency fee after the anniversary month deadline ($95 total)

Washington Late Fee Guide →

Washington-Specific Compliance Considerations

No Corporate Income Tax, But B&O Tax on Gross Receipts

Washington has no corporate income tax and no general personal income tax today, which can help LLC owners who take distributions. The tradeoff is the Department of Revenue's Business and Occupation tax, which applies to gross receipts with no deduction for labor, materials, or other costs of doing business, so it is owed even in an unprofitable year. One change is already on the books: RCW 82A.04.030 imposes a 9.90 percent tax on Washington taxable income starting January 1, 2028, but only on individuals, so it does not change the LLC's own tax bill.

Anniversary Month Annual Report System

Unlike states with a single fixed deadline, Washington ties the annual report to the last day of the month in which the LLC was originally formed or registered, and the state calls that the expiration date. You can file up to 180 days early without moving the date. New LLCs have a second, separate deadline in year one: an Initial Report is due within 120 days of the effective date of the Certificate of Formation, free if submitted with the formation filing and $10 if deferred and filed later, and it does not substitute for the annual report.

Registered Agent Flexibility

Washington allows significant flexibility in registered agent arrangements, including the ability for LLC members to serve as their own registered agent if they maintain a Washington address. This can help reduce ongoing compliance costs for locally-based businesses.

Flat $25 Delinquency Fee

Washington charges a flat $25 delinquent fee when an annual report is filed after the deadline, bringing the total cost of that report to $95 rather than $70 (WAC 434-112-085(7)(p),(r)). There is no monthly escalation. Continued non-filing leads to administrative dissolution on a defined path: the Secretary of State serves notice, and the LLC is dissolved only if it fails to cure within 60 days of that service under RCW 23.95.610. Reinstatement afterward costs $140 plus all delinquent annual report fees and is available only within five years of dissolution.

Frequently Asked Questions

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.