How much does it cost to start an LLC in Washington state?

The Certificate of Formation fee is $180 under a state rule. Filing online adds a mandatory $20 online processing fee under a separate rule, so online formation totals $200 while filing by mail costs $180. Expedited three-working-day processing is an extra $100.

How much is the Washington LLC annual report fee?

$70 per year, per a state rule. Annual reports are exempt from the $20 online processing fee, so $70 is the full online cost. If you file late it becomes $95, because a $25 delinquent fee is added.

When is the Washington LLC annual report due?

By the last day of the month in which the LLC was originally formed or registered - the state calls this the expiration date. You may file up to 180 days early without changing the date. A separate Initial Report is also due within 120 days of formation.

Does a Washington LLC pay state income tax?

Not by default. Washington has no corporate income tax, so the LLC itself pays none. Instead the Department of Revenue collects the Business and Occupation tax on gross receipts, at .00471 for retailing, .00484 for wholesaling and manufacturing, and .015 to .021 for service and other activities depending on prior-year income. Washington's income tax, at 9.90 percent for 2028 onward, is paid only by individuals, on Washington taxable income above a standard deduction of $1,000,000 that is adjusted annually. For 2028 onward an LLC may also elect, one year at a time, to pay a 9.90 percent pass-through entity tax on its participating owners' share of income, which those owners then claim as a credit; it applies only to an LLC that makes the election.

Washington LLC Cost (2026)

By Edmond Hui · Fees verified July 29, 2026 against the Washington Secretary of State fee schedule

In Washington, the first-year state cost of an LLC is $270, before any registered-agent service. Forming an LLC in Washington costs $200 to file the Certificate of Formation with the state, the Annual Report costs $70 every year.

Bar chart of LLC costs in Washington: $270 in unavoidable state charges in the first year and $70 a year after that. Washington charges $70 for its annual report. — The recurring figure covers the annual report plus any flat state entity tax. Source: Washington's published filing fee schedule, verified July 2026.

Certificate of Formation$200

Annual Report$70

First-year state cost$270

Five-year state cost$550

How much does it cost to form an LLC in Washington?

Washington's LLC filing fee is $180 by statute-backed rule, but a separate state rule adds a mandatory $20 online processing fee, so online formation is $200 and mail formation is $180. The annual report is $70 and is specifically exempt from the $20 online processing fee, so filing it online costs exactly $70. Budget a further $50 for the Department of Revenue Business License Application that opens the business, then $5 a year to renew it. A newly formed LLC also owes a separate Initial Report within 120 days, free only if submitted with the Certificate of Formation. Expedited service is $100 for three-working-day processing and $150 for same-day counter service.

Which fees does a Washington LLC pay, and how often?

Cost	Amount	How often	Charged by
Certificate of Formation	$200	One time	Washington Secretary of State
Same filing, submitted on paper	$180	One time	Washington Secretary of State
Annual Report	$70	Every year	Washington Secretary of State
Required state cost, first year	$270	N/A	N/A
Registered agent service (optional)	$50 to $300	Every year	Commercial provider
Expedite and special handling fees in our record: Expedited (within three working days) ($100), Same-day service (front counter) ($150)	$100 to $150, by option	One time	Washington Secretary of State
Name reservation (optional)	$30	One time	Washington Secretary of State
Certificate of good standing (optional)	$20	Per copy	Washington Secretary of State

The filing fee is $180 either way (the state rule calls it the 'public organic record'), but a separate state rule adds a mandatory $20 online processing fee to online filings, so filing online actually costs $200 and filing by mail costs $180 - paper is the cheaper channel in Washington.

Business and Occupation (B&O) Tax: A gross-receipts tax with no deduction for labor, materials, taxes or other costs of doing business, and with no minimum tax. Major classification rates are.00471 for retailing,.00484 for wholesaling and manufacturing, and a tiered rate for service and other activities:.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. The Small Business B&O Tax Credit offsets it: up to $160 per month ($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 per month ($660 a year) for everyone else, phasing to zero at twice those amounts.

Nothing in Washington's LLC statute or its uniform business organizations statute imposes a newspaper-publication requirement on a Washington LLC.

Registered agent is listed separately because it is a commercial service, not a state charge. Commercial registered-agent services, not a state charge. Range and $125 midpoint match the assumption used by /tools/llc-true-cost. Most states let you serve as your own registered agent at no cost if you have a physical in-state address. Run your own numbers in the true-cost calculator. For what formation services charge on top of these state fees, see the best LLC services in Washington.

Next steps for an LLC in Washington

What does a Washington LLC cost over five years?

State charges only in the first column; the second adds a registered-agent service at the $125/yr market midpoint.

Period	State cost only	With registered agent
Year 1 (formation + first filing)	$270	$395
Each year after	$70/yr	$195/yr
Five-year total	$550	$1,175

First filing timing: A separate Initial Report is due within 120 days of the effective date of the Certificate of Formation - free if submitted with the formation filing, $10 if deferred and filed later. The first Annual Report is then due by the last day of the formation month in the following year, and can be filed up to 180 days early without moving the expiration date.

Is Washington expensive compared with other states?

Washington ranks 39th cheapest of 50 states on first-year cost , $37.84 above the $232.16 national average. On ongoing annual cost it ranks 33rd.

Cheaper state	First-year cost	You would save
Montana	$35	$235
Arizona	$50	$220
Missouri	$50	$220

A cheaper filing fee elsewhere rarely saves money if you live and operate in Washington. Doing business here with an out-of-state LLC generally means registering it as a foreign LLC in Washington anyway. Paying both states. See foreign qualification in Washington before forming elsewhere to save on fees.

When is the Washington filing deadline, and what happens if you miss it?

Annual Report

Frequency	every year
Due	By the last day of the month in which the business was originally formed or registered
Fee	$70
Late penalty	$25

A delinquent annual report costs $95 rather than $70 - the $70 report fee plus a $25 delinquent fee.

Missing the expiration date puts the LLC in delinquent status and can lead to administrative dissolution: the Secretary of State serves notice, and if the entity does not cure within 60 days of service it is administratively dissolved. Reinstatement costs $140 plus all delinquent annual report fees and is only available within five years of the dissolution date.

Full Washington annual report filing guide · Deadline calculator

What cost traps are specific to Washington?

B&O tax on gross receipts despite 'no income tax'

Washington has no corporate income tax and no general personal income tax, but the Department of Revenue's Business and Occupation tax applies to gross receipts with no deduction for labor, materials or other costs -.00471 for retailing,.00484 for wholesaling and manufacturing, and.015 to.021 for service and other activities. Businesses that relocate for the 'no income tax' headline are often surprised to owe tax on revenue even in an unprofitable year. The Small Business B&O Tax Credit offsets up to $1,920 or $660 of annual tax depending on classification, and there is no minimum B&O tax - but a registered business must still file a $0 return for every assigned period unless the Department grants active non-reporting status.

Filing online costs $20 more than filing by mail

A state rule imposes a $20 online processing fee on online filings, and the Certificate of Formation is not on the exemption list - so online formation is $200 versus $180 by mail. Annual reports are expressly exempt, so they stay at $70.

The Initial Report is a second, separate deadline

Washington law requires an Initial Report within 120 days of formation. It is free if filed with the Certificate of Formation but costs $10 if deferred, and it does not substitute for the Annual Report.

Frequently Asked Questions

: The Certificate of Formation fee is $180 under a state rule. Filing online adds a mandatory $20 online processing fee under a separate rule, so online formation totals $200 while filing by mail costs $180. Expedited three-working-day processing is an extra $100.
: $70 per year, per a state rule. Annual reports are exempt from the $20 online processing fee, so $70 is the full online cost. If you file late it becomes $95, because a $25 delinquent fee is added.
: By the last day of the month in which the LLC was originally formed or registered - the state calls this the expiration date. You may file up to 180 days early without changing the date. A separate Initial Report is also due within 120 days of formation.
: Not by default. Washington has no corporate income tax, so the LLC itself pays none. Instead the Department of Revenue collects the Business and Occupation tax on gross receipts, at .00471 for retailing, .00484 for wholesaling and manufacturing, and .015 to .021 for service and other activities depending on prior-year income. Washington's income tax, at 9.90 percent for 2028 onward, is paid only by individuals, on Washington taxable income above a standard deduction of $1,000,000 that is adjusted annually. For 2028 onward an LLC may also elect, one year at a time, to pay a 9.90 percent pass-through entity tax on its participating owners' share of income, which those owners then claim as a credit; it applies only to an LLC that makes the election.

Where do these numbers come from?

Every fee above was checked against Washington's own published sources on July 29, 2026 , the Washington Secretary of State fee schedule, the governing statute, and where a state-level tax applies, the state tax authority. Commercial formation-service pages were not used.

The first-year total is the Certificate of Formation fee plus the first year of any recurring state charge. Where a state's first report is not due until the following year, that is noted above. The five-year total is the filing fee plus five years of recurring charges, which avoids the timing question entirely. Registered-agent service is excluded from all state figures.

Sources

34 documents

Each entry below is a document recorded in our verified Washington sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

app.leg.wa.gov/WAC/default.aspx?cite=434-112-085
app.leg.wa.gov/WAC/default.aspx?cite=434-112-080
app.leg.wa.gov/WAC/default.aspx?cite=434-112-075
app.leg.wa.gov/RCW/default.aspx?cite=23.95.255
app.leg.wa.gov/RCW/default.aspx?cite=23.95.260
app.leg.wa.gov/RCW/default.aspx?cite=23.95.610
sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/fee-scheduleexpedited-service
sos.wa.gov/corporations-charities/business-entities/maintain-business-compliance/annual-reports
sos.wa.gov/corporations-charities/business-entities/limited-liability-company-llc-professional-llc-pllc-filing-resource-page
sos.wa.gov/corporations-charities/business-entities/online-filing-instructions/start-domestic-wa-limited-liability-company-llc-online
dor.wa.gov/taxes-rates/business-occupation-tax
dor.wa.gov/taxes-rates/business-occupation-tax/business-occupation-tax-classifications
dor.wa.gov/taxes-rates/income-tax
app.leg.wa.gov/RCW/default.aspx?cite=82A.04.030
app.leg.wa.gov/RCW/default.aspx?cite=82.04.4451
apps.leg.wa.gov/wac/default.aspx?cite=458-20-101
dor.wa.gov/open-business/apply-business-license
dor.wa.gov/open-business/apply-business-license/variable-business-license-processing-fees
dor.wa.gov/file-pay-taxes/report-no-business-activity
Washington regulation: WAC 434-112-085(7)(a) (LLC filing fee)
Washington regulation: WAC 434-112-075(1) (online processing fee)
Washington regulation: WAC 434-112-085(7)(p),(r) (annual report and delinquent fees)
Washington law: RCW 23.95.610 (dissolution for not filing)
Washington law: RCW 82.04.4451 (state entity tax)
Washington statute: RCW 25.15 (LLC statute)
Washington statute: RCW 23.95 (uniform business organizations statute)
Washington law: WAC 434-112-075/080/085 (data confidence)
Washington law: WAC 458-20-101(2)(a) (data confidence)
Washington law: RCW 82.04.4451 (data confidence)
Washington law: 2026 c 238 s 1209 (data confidence)
Washington statute: RCW 23.95.255(1) (initial report)
Washington regulation: WAC 434-112-085(7)(p) (annual report fee)
Washington statute: RCW 82A.04.030 (individual income tax)
Washington statute: RCW 82A.04.520 (pass-through entity tax election)

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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.

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