Reference · Washington
Washington LLC requirements
Every requirement we've verified for a domestic LLC in Washington, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Washington Secretary of State, Corporations & Charities Division (formation/annual report); WA Dept. of Revenue (business license) |
|---|---|
| Formation filing fee | $180 |
| Filing fee notes | Certificate of Formation, domestic LLC, per the official SOS fee schedule. Some third-party sites cite $200; the official page states $180. |
| Standard processing | Not specified with a day-count; non-expedited is the default alongside the paid tiers below. |
| Expedited options | $100 for 3-business-day expedited service; $150 for same-day service. |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $70 |
| Report deadline | Due annually by the end of the LLC's anniversary month of formation (WAC 434-112-085). |
| Late penalty | Delinquent filing raises the effective fee to $95; continued non-filing can lead to administrative dissolution. |
| Administrative dissolution | Possible for continued failure to file the annual report; exact statutory timeline unconfirmed. |
| State tax | No corporate income or franchise tax, but Washington imposes a gross-receipts Business & Occupation (B&O) tax on revenue and requires most LLCs to hold a state Business License via the Dept. of Revenue (often combined with city/county licenses). The DOR states the Business License Application fee 'varies' by endorsements/location rather than quoting a fixed figure; annual renewal generally required. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $250 |
Confidence
What we're less sure about
Cross-checked, pending a second verification pass
- WA DOR states the Business License Application fee 'varies' with no single figure - left null and excluded from the total.
- $180 + $70 = $250, confirmed figures only. Real first-year cost is higher once a Business License applies (secondary sources cite ~$50-90, unconfirmed).
- Business License is triggered by specific conditions (employees, sales tax collection, gross income >= $12,000, endorsements), not universal.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- sos.wa.gov — https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/fee-scheduleexpedited-service
- dor.wa.gov — https://dor.wa.gov/open-business/apply-business-license