How to Start an LLC in Washington (Step-by-Step Guide)

Forming an LLC in Washington requires filing a Certificate of Formation with the Washington Secretary of State and paying a $200 filing fee (online). Standard processing takes approximately 7-10 business days.

Washington has no personal or corporate income tax, but does impose a Business & Occupation (B&O) tax on gross receipts. Follow these steps to start your Washington LLC in 2026.

How to Start an LLC in Washington (6 Steps)

Step 1: Name Your Washington LLC

Your LLC name must be distinguishable from other business names registered in Washington. The name must include “Limited Liability Company,” “LLC,” or “L.L.C.”

Search the Washington Secretary of State Corporations & Charities Filing System to check name availability. Washington does not offer a formal name reservation process for LLCs — your name is secured when you file your Certificate of Formation.

Washington naming rules:

• Must be distinguishable from any existing business entity registered in Washington
• Cannot include words implying the LLC is a bank, insurance company, or government entity without proper authorization
• Must contain an LLC designator (“Limited Liability Company,” “LLC,” or “L.L.C.”)
• Cannot contain restricted words (such as “bank,” “insurance,” or “university”) without meeting additional requirements

Step 2: Choose a Registered Agent

Washington requires every LLC to have a registered agent with a physical street address in Washington. PO Boxes and PMBs (private mailboxes) are not allowed. The registered agent receives legal documents, service of process, and official correspondence on behalf of your LLC.

You can serve as your own registered agent (if you have a Washington address), or use a professional service. Our top recommendation is Northwest Registered Agent ($39/year), which is headquartered in Washington and also handles LLC formation for $39 + the $200 state fee.

Step 3: File Your Certificate of Formation

File your Certificate of Formation with the Washington Secretary of State. You can file online through the Corporations & Charities Filing System or by mail.

Filing details:

• Filing fee: $200 (online, includes Initial Report), $180 (mail)
• Online filing: Corporations & Charities Filing System (recommended — includes required Initial Report)
• Processing time: 7-10 business days (standard)
• Expedited processing: $100 (3 business days), $150 (same-day processing)

Information required:

• LLC name
• Registered agent name and address
• Principal office address
• Organizer name and address
• Duration (perpetual is standard)
• Management structure (member-managed or manager-managed)
• Effective date

Step 4: Create an Operating Agreement

Washington doesn’t legally require an operating agreement, but having one is strongly recommended. An operating agreement defines your LLC’s ownership structure, management responsibilities, profit distribution, and rules for decision-making.

Without an operating agreement, Washington’s default LLC rules will apply. An operating agreement is also typically required by banks to open a business bank account.

Step 5: Get an EIN

Apply for an Employer Identification Number (EIN) through the IRS website. It’s free and takes about 15 minutes online. You need an EIN to open a business bank account, hire employees, and file taxes.

Step 6: Register for Washington Business Taxes

After forming your LLC, register for a Washington Business License and the state’s Business & Occupation (B&O) tax through the Department of Revenue. Washington has no income tax but does impose B&O tax on gross receipts.

Tax registration details:

• Business license: Required for all businesses operating in Washington (obtained through the Department of Revenue)
• B&O tax: Varies by classification — 0.471% (retailing), 0.484% (wholesaling), 1.5% (services under $5M gross income), 2.1% (services over $5M)
• Sales tax registration: Required if you sell taxable goods or services

Register through the Washington Department of Revenue website.

Washington LLC Costs

Total first-year cost: $200-$499 (depending on registered agent service and optional expedited processing). See our complete guide to LLC costs by state.

Washington LLC Taxes

Washington has no personal or corporate income tax. Instead, the state uses a Business & Occupation (B&O) tax on gross receipts.

• State income tax: None — Washington has no personal income tax
• Corporate income tax: None
• B&O tax: A gross receipts tax based on your business classification — 0.471% for retailing, 0.484% for wholesaling, and 1.5% for services (2.1% for service businesses with over $5 million in gross income)
• Sales tax: 6.5% state rate, plus local taxes (combined rates average about 9.47% statewide, varying by location)
• Federal taxes: Standard pass-through taxation — profits pass to members’ personal federal returns

While Washington has no income tax, the B&O tax applies to gross receipts (not profits), which means you owe B&O tax even if your LLC is not profitable. Small businesses with less than $28,000 per quarter in B&O taxable income may qualify for the small business B&O tax credit.

Annual Requirements for Washington LLCs

• Annual report: Due on the last day of the month in which your LLC was initially registered. The filing fee is $70. Filed with the Washington Secretary of State.
• B&O tax returns: Filing frequency depends on your estimated annual income (monthly, quarterly, or annually). Annual returns are due April 15.
• Maintain a registered agent: Must have a registered agent with a physical Washington address at all times.
• Sales tax filing: If applicable, collect and remit Washington sales tax according to your assigned filing frequency.

Frequently Asked Questions

How long does it take to form an LLC in Washington?

Standard processing takes approximately 7-10 business days. Expedited processing is available for $100 (3 business days) or $150 (same-day). Filing online through the Corporations & Charities Filing System is recommended.

Does Washington have a state income tax?

No. Washington has no personal or corporate income tax. However, Washington imposes a Business & Occupation (B&O) tax on gross receipts, which applies to most businesses operating in the state.

What is Washington’s B&O tax?

The Business & Occupation (B&O) tax is a gross receipts tax measured on the value of products, gross proceeds of sales, or gross income of the business. Unlike income tax, it’s based on gross revenue, not profit. Rates range from 0.471% to 2.1% depending on your business classification.

Can I form a Washington LLC if I live in another state?

Yes. You can form a Washington LLC from anywhere. You’ll need a registered agent with a physical address in Washington. If you primarily conduct business in another state, you may need to register as a foreign LLC there. See our how to start an LLC guide for more information.

Does Washington require an operating agreement?

No, Washington does not legally require an operating agreement. However, we strongly recommend creating one to establish clear ownership, management, and financial terms. It also helps maintain your liability protection and is required by most banks to open a business account.

Start an LLC in Another State

Click your state below for a step-by-step formation guide with filing fees, requirements, and timelines.