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Forming an LLC or Corporation in Washington

Filing fees, annual reports, state taxes and the Washington rules to know before you form or register a company.

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At a glance

LLC filing fee$180 · Certificate of Formation (online adds a $20 processing fee)

Corporation filing fee$180

ProcessingOnline reviews about 5 business days. Expedite $100 (about 3 working days); same-day $150 in person.

Name reservation$30 for 180 days.

Keeping the company active

LLCsInitial report within 120 days (free with the formation filing), then an annual report, $70, by the end of the formation month; $25 late fee.

CorporationsSame as LLCs: $70 annual report by the end of the formation month; $25 late fee.

State taxes on the company

Business & Occupation (B&O) tax on gross receipts: retailing 0.471%, wholesaling and manufacturing 0.484%, services 1.5% to 2.1% depending on the prior year’s income.
No corporate income tax. A 9.9% individual income tax on income above $1 million is scheduled to start in 2028.

Good to know

A state business license through the Business Licensing Service is required in most cases — for example, gross income of $12,000 a year or more, employees, or collecting sales tax.

Other filings

Registered agentRequired. The registered agent must have a physical street address in the state (a P.O. box is not accepted).

Registering an out-of-state companyForeign registration statement: $180.

Closing the companyCertificate or articles of dissolution: no fee (profit corporations need a Department of Revenue clearance certificate).

ReinstatementReinstatement: $140 plus missed annual report fees, within 5 years of administrative dissolution.

Common questions

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

The state filing fee is $180. Online reviews about 5 business days. Expedite $100 (about 3 working days); same-day $150 in person.

Does a Washington LLC have to file an annual report?

Initial report within 120 days (free with the formation filing), then an annual report, $70, by the end of the formation month; $25 late fee.

What state taxes does a Washington company pay?

Business & Occupation (B&O) tax on gross receipts: retailing 0.471%, wholesaling and manufacturing 0.484%, services 1.5% to 2.1% depending on the prior year’s income. No corporate income tax. A 9.9% individual income tax on income above $1 million is scheduled to start in 2028.

How do I reinstate a dissolved Washington company?

Reinstatement: $140 plus missed annual report fees, within 5 years of administrative dissolution.

Official sourcesWashington Secretary of State, Corporations & Charities Division https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/fee-schedules-priority-services https://www.sos.wa.gov/corporations-charities/business-entities/limited-liability-company-llc-professional-llc-pllc-filing-resource-page https://www.sos.wa.gov/corporations-charities/business-entities/online-filing-instructions/start-domestic-wa-limited-liability-company-llc-online https://www.sos.wa.gov/corporations-charities/business-entities/filings-forms-information https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/corporations-charities-filing-system-tools-resources https://www.sos.wa.gov/corporations-charities/business-entities/maintain-business-compliance/registered-agents https://dor.wa.gov/open-business/apply-business-license https://www.dor.wa.gov/sites/default/files/2022-03/700028_0.pdfFigures checked on 2026-10-20. State fees change; the state’s own fee schedule always governs. Fees shown are the state’s charges only, not registered agent or professional fees.

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