How much does it cost to set up an LLC in Washington?

In Washington, the state charges $200 for an online Certificate of Formation (which includes a $20 processing fee) or $180 if you file by mail. If you already have an LLC in another state and are "foreign qualifying" to do business in Washington, the fee is $180. To keep your LLC in good standing, you must pay an annual report fee every year. When using a professional business formation service, an additional service fee will be charged in addition to the state filing fee.

How is an LLC taxed in Washington?

Washington has no personal income tax and no corporate income tax. For LLC owners using the default pass-through structure, profits flow to members' personal returns with zero Washington state income tax owed. However, LLC members still report LLC profits on their federal returns and pay federal income tax. The primary Washington business tax every LLC must plan for is the Business and Occupation (B&O) tax, a gross receipts tax calculated on total revenue before any deductions. Washington cities may also impose their own local B&O taxes on top of the state rate. If your LLC sells taxable goods or services, you must register with the Washington Department of Revenue to collect sales tax. Washington's state-level sales tax rate is 6.50%; combined state and local rates typically range from about 8.5% to 10.4% depending on municipality.

What is the Washington UBI number, and how is it different from an EIN?

When the Washington Secretary of State approves your Certificate of Formation, your LLC is assigned a Unified Business Identifier (UBI). It is a nine-digit Washington state number used by all state agencies, including the Department of Revenue, the Department of Labor and Industries, and the Employment Security Department. Your federal EIN is a separate nine-digit number issued by the IRS for federal tax purposes, banking, and most out-of-state business relationships. You need both. They are not interchangeable.

What is the Initial Report, and is it mandatory?

Yes, it is mandatory. Washington requires every new LLC to file an Initial Report confirming basic business information after formation. If you include it with your Certificate of Formation when you file, there is no additional charge. If you defer it, you must file within 120 days of your LLC's effective date and pay a $10 fee. Washington is one of the few states that requires this separate report at formation.

Do I need a business license after forming my Washington LLC?

Yes, in most cases. After the Secretary of State approves your Certificate of Formation, most Washington businesses must obtain a Washington State Business License through the Department of Revenue's Business Licensing Service. This activates your B&O tax account, sales tax authorization, and employer registration. It is separate from your LLC registration with the Secretary of State. Some industries also require additional state-level endorsements or licenses. The Business Licensing Service handles multiple registrations through a single application using your UBI number.

How do you dissolve an LLC in Washington?

Follow the dissolution procedures in your operating agreement to wind up business affairs, settle outstanding debts, and distribute remaining assets to members. Then file a Revenue Clearance Certificate Application with the Washington Department of Revenue to confirm all tax accounts are closed. Once tax clearance is obtained, file Articles of Dissolution with the Washington Secretary of State. Domestic and foreign LLCs use slightly different forms, but both filings are free of charge. Close your Washington State Business License and notify creditors of the dissolution at the same time.

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How To File An LLC In Washington?

To form an LLC in Washington state, file a Certificate of Formation with the Secretary of State's Corporations and Charities Division, appoint a registered agent, and obtain a federal EIN from the IRS to authorize your business for banking and taxes.

At Swyft Filings, we offer fast and affordable LLC formation services that cover everything from your initial name check to your IRS Tax ID (EIN) and final state filing.

Start your LLC at $0 + state fees

Washington LLC Requirements

Before going into the details, here is your quick checklist for starting an LLC in WA.

Name: Must be unique and include "LLC," "L.L.C.," or "Limited Liability Company."
Office: Needs a physical Washington street address for your registered agent.
Paperwork: File the Certificate of Formation through the Washington Secretary of State's Corporations and Charities Filing System (CCFS).
Cost: $180 by mail or in person, and $200 online ($180 + $20 online processing fee).
Initial Report: Due within 120 days of formation.
Maintenance: File an annual report by the last day of your LLC's anniversary month.

What Is LLC Formation?

An LLC is a business structure that draws a legal line between what the company owes and what its owners own personally. If your LLC faces a lawsuit or cannot repay a debt, creditors can only pursue the company's assets, not your personal home, savings, or property.

In Washington, LLC formation is handled through the Secretary of State's Corporations and Charities Division. When your Certificate is accepted, the state assigns your LLC a Unified Business Identifier (UBI), a nine-digit Washington state number separate from your federal EIN, used for all state-level compliance, including B&O tax registration, sales tax, and business licensing. [1]

Why Start An LLC In Washington?

Washington has 695,695 small businesses, accounting for 99.5% of all businesses in the state. Small businesses employ 1.5 million workers, which makes around 48.7% of Washington's private workforce. [2]

Washington has no personal or corporate income tax. For LLC owners using the default pass-through structure, profits flow to members' personal returns with zero Washington state income tax owed. [3]

The primary state-level business tax every Washington LLC must plan for is the Business and Occupation (B&O) tax. It is a gross-receipts tax applied to most businesses, regardless of profit. The B&O rate varies by activity: retailing businesses pay 0.471% of gross receipts, while service businesses pay 1.5%. Unlike an income tax, the B&O is calculated on total revenue before expenses, so it applies even when the business is not yet profitable. New LLC owners must factor this into their first-year projections. [4]

Key Benefits Of Forming An LLC In Washington

Personal Asset Shield

Forming an LLC in Washington creates a legal separation between your business liabilities and your personal finances. If your LLC faces a lawsuit or debt it cannot repay, your personal savings, home, and property are protected from creditors, as long as you keep your business and personal finances clearly separated.

Maximum Management Freedom

Washington law gives LLC owners full control over how the company is structured and run. You can manage it yourself as a member-managed LLC, or appoint outside management as a manager-managed LLC. There are no mandatory shareholder meetings, no board of directors requirements, and no corporate governance formalities.

Flexible Pass-Through Taxation

By default, a Washington LLC does not pay state or federal corporate income taxes. Profits pass directly to members' personal returns. Since Washington has no personal income tax, members pay zero Washington state income tax on those pass-through profits, making it one of the most tax-efficient states in the country for LLC owners.

Instant Professional Credibility

Adding "LLC" to your name in Washington makes it easier to open a business bank account, sign commercial leases, and qualify for state business programs. Many Washington banks and vendors treat registered entity status as a baseline requirement before executing most professional agreements.

How To Register An LLC In Washington: A Step-By-Step Guide

Washington has a unique two-document requirement at formation: a Certificate of Formation and an Initial Report. Each step below covers the exact requirements, fees, and forms you need to file correctly on the first submission.

Important: Starting January 20, 2026, all Washington Secretary of State filings require a valid email address on the form. Submissions without an email will be rejected.

Choose A Business Name For Your Washington LLC

When selecting your LLC name, you must take your time and do your due diligence. Rushing the process increases the risk of infringing on other companies' trademarks. Therefore, consider using the following four-stage approach to naming your business.

Washington LLC Naming Requirements

Be Unique:	Use A Legal Designator:	Stay Honest:
Your name must be clearly distinguishable from all other Washington entities on record with the Secretary of State. Names that are identical to existing businesses will be rejected at filing.	Your name must include "Limited Liability Company," "Limited Company," "LLC," "L.L.C.," "Limited Liability Co.," or another approved abbreviation under Washington law.	Names that imply services or credentials your LLC does not hold, or that reference restricted professional terms without the required licensing, are not permitted.

If your name is available but you are not ready to file, you can reserve it for 180 days by filing a Name Reservation with the Washington Secretary of State.

DBA (Assumed Name)

In Washington, a "Doing Business As" name is officially referred to as a Trade Name. If you plan to operate your LLC under a name other than its legal name registered with the Secretary of State, you must register a Trade Name with the Washington Department of Revenue (DOR). Trade Names in Washington remain registered indefinitely until you choose to cancel them; there is no expiration or renewal requirement. [5]

Registering A Domain

Before you can build a website, you need a domain name relevant to your business. Type domain names in a browser to find out if companies with those names pop up. Use a domain registrar database to identify available names derived from your LLC name.

Check Availability Early:
Securing the domain at the same time you reserve your LLC name prevents someone else from claiming it before you are ready to file.
Business Website Tip:
If your preferred .com is taken, adding "WA" or your city name keeps your branding cohesive without changing your legal entity name.

™ Trademarking Your Name

Filing your Certificate of Formation does not protect your brand name outside Washington state.

State Protection:
You can register a state trademark with the Washington Secretary of State to protect your brand within the state lines.
Federal Protection:
For nationwide brand protection, file a federal trademark through the USPTO. Resources like Trademark Engine can help you register a national trademark with the USPTO.

Fill Out Your Washington Certificate Of Formation

The Certificate of Formation is the document that officially creates your LLC in Washington. It is filed with the Secretary of State's Corporations and Charities Division through the CCFS online portal, by mail, or in person. Washington also requires an Initial Report to be filed with this document or within 120 days of the document's filing. This requirement is unique to Washington state.

What Information Do You Need To Complete Your Washington LLC?

UBI number (if previously registered with a WA state agency; a new one is assigned if not)
Physical street address of the principal office
An email address is required on all filings as of January 20, 2026
Registered agent name and address
Management structure (member-managed or manager-managed)
Period of duration (perpetual, or a specific end date)
Effective date (You can delay the "start date" of your LLC for up to 90 days.)

Washington does not require member names on the public Certificate of Formation. Ownership information stays off the state's public database by default.

Fees And Processing Time

State Filing Fee:
$180 by mail or in person; $200 online.
Processing Time:
Online filings through CCFS are typically processed within 7 to 10 business days. Mail and in-person filings take longer and depend on the state workload. Expedited services are available at an additional cost.
Correction Policy:
If your filing contains errors or conflicts with any uploaded documents, the Secretary of State returns it for correction. You can resubmit once the issue is fixed.

Initial Report

Washington requires every new LLC to file an Initial Report confirming basic business information after formation. This is a Washington-specific requirement not found in most other states.

Filed With Certificate of Formation:
If you include it with your Certificate of Formation when you file, there is no additional charge.
Filed Separately Within 120 Days:
If you defer it, you must file within 120 days of your LLC's effective date and pay a $10 fee.
Penalties:
Failing to file within 120 days puts your LLC out of compliance and can affect your good standing with the Secretary of State.

Foreign LLCs And Registration

If you already have an LLC in another state and want to expand into Washington, you will register as a foreign entity to gain legal authority to operate in the state.

Foreign Registration Statement:
This is the primary filing required for out-of-state LLCs.
Entity Conversion (Domestication):
If you want to move your LLC's "home base" to Washington entirely while keeping your original formation date, you can file Articles of Entity Conversion.

Annual Report Requirements

Washington LLCs must file an annual report every year to maintain active status.

The Deadline:
The last day of your LLC's anniversary month, every year.
The Risk:
Failing to file results in administrative dissolution. You have up to five years to reinstate, but reinstatement requires a penalty fee plus all missed annual report fees. After five years, the UBI is permanently lost, and a new entity must be created.

Hire A Washington Registered Agent

Every Washington LLC must designate a registered agent in its Certificate of Formation. The registered agent is the official point of contact between your business and the state for legal notices, government correspondence, and service of process.

To serve as a registered agent in Washington, the individual or entity must have a physical street address in the state (no P.O. boxes or PMBs), be available during regular business hours to receive legal documents, and provide written consent to the appointment.

Why Do You Need A Professional Registered Agent?

Privacy Protection

Your registered agent's address is part of the public record filed with the Washington Secretary of State. Using your home address puts it in a searchable public database. A professional service keeps your personal address off that record.

Guaranteed Business Hours

Washington requires your registered agent to be physically available during regular business hours. If you are away or unavailable when legal documents arrive, the consequences can be costly. A professional service provides consistent daily coverage.

Expert Mail Processing

A professional agent separates important legal and state notices from routine mail and delivers what requires your attention through a secure digital dashboard. Annual report reminders reach you before the deadline, not after the late fee triggers.

Multi-State Requirements

If you expand into other states, you need a registered agent with a physical address in each one. Our registered agent service covers all 50 states, so compliance stays manageable as your business grows.

Why Should You Use Our Registered Agent Service?

Your home address stays off the Washington Secretary of State's public record.
24/7 dashboard access to all legal correspondence.
Automated reminders before your anniversary month annual report deadline.

Whether you're looking to change your registered agent or need a new one, we handle it with privacy, protection, and 24/7 compliance monitoring.

Create An LLC Operating Agreement

Washington does not require LLC owners to file an operating agreement with the Secretary of State. Writing one before your LLC starts operating is still one of the most consequential steps in the formation process for the following reasons:

You get to decide exactly how your business handles profits, losses, and voting, rather than letting Washington's default LLC statutes make those decisions for you.

It creates legitimacy for your business in the eyes of Washington banks, investors, and commercial landlords who ask to see it before finalizing any agreement.

It makes sure all members are on the same page about daily operations, management authority, and financial responsibilities.

It provides a clear roadmap for changes such as adding new partners, handling a member's exit, or managing a formal LLC dissolution.

LLC Operating Agreements: Key Sections You Need To Include

General Business Information	This section states your LLC's official name as registered with the Washington Secretary of State, your principal business address, and whether the LLC has a perpetual or fixed duration.
Management Structure	It defines whether the LLC is member-managed or manager-managed and specifies who holds signing authority for contracts and major financial commitments.
Tax Designation	It formally states how the IRS will treat your LLC. This section should also acknowledge B&O tax obligations, the Washington State Business License requirement, and a process for voting on any future federal or state tax election changes.
Member Information & Ownership	This section lists every member's name, address, ownership percentage, and initial capital contribution. Since Washington's Certificate of Formation does not require member names on the public record, this section is the definitive internal ownership document for your LLC.
Decision Making & Voting	It sets the voting threshold for major business decisions, whether a simple majority (51%) or a unanimous vote (100%) is required for actions like taking on significant debt, changing the management structure, or admitting a new member.
Membership Changes (Buy-Sell)	Outlines what happens when a member wants to leave, sell their interest, or pass away. This section protects business continuity during ownership transitions and prevents disputes from becoming legal conflicts.
LLC Dissolution	Provides a clear process for winding down the business, settling debts with creditors, distributing remaining assets to members, obtaining Revenue Clearance from the Washington Department of Revenue, and filing Articles of Dissolution with the Washington Secretary of State.

File For An Employer Identification Number And Business License

An Employer Identification Number is a nine-digit federal ID issued by the IRS. It works like a Social Security Number for your business. In Washington, your EIN is completely separate from your UBI.

You need both to form an LLC. Your UBI identifies your business to Washington state agencies, while your EIN identifies your business to federal agencies, banks, and most out-of-state business partners.

Why Your Washington LLC Needs An EIN

Hiring employees in Washington
Opening a business bank account
Registering with the Washington Department of Revenue for B&O and sales tax
Filing federal income taxes as a partnership or corporation
Applying for a business credit card
Applying for local and county business licenses and permits

How To Get Your EIN In Washington?

You can apply for an EIN directly on the IRS website, or have us file it for you. If you want to save time and avoid IRS paperwork, get started with our professional EIN filing service today!

Bibliography

Washington State Department of Social and Health Services. What is a UBI number. Accessed on April 7, 2026.
SBA Office of Advocacy. 2025 Small Business Profile: Washington. Accessed on April 7, 2026.
Tax Foundation. Taxes In Washington. Accessed on April 7, 2026.
Department of Revenue, Washington State. Business & occupation tax. Accessed on April 7, 2026.
Washington State Department of Revenue. Reports and Tools. Accessed on April 7, 2026.

Official WA Resources

Washington Secretary of State: LLC and PLLC Filing Resource Page.
Washington Department of Revenue. Business Licensing Service (BLS).
Washington Secretary of State. Trademarks.
Washington Department of Labor and Industries (L&I).
Washington Small Business Development Center (SBDC). No-cost advising, market research, and business planning assistance.
SBA Washington District Office, Seattle.
IRS. EIN Online Application.
USPTO. Federal Trademark.

Need Help With Your LLC Paperwork?

Running a business in Washington means managing customers, operations, and cash flow from day one. This is where filing paperwork often gets confusing for new owners or startups. Since 2015, Swyft Filings has helped more than 600,000 businesses with paperwork and filing.

Our business formation specialists know Washington State's requirements and can file your LLC quickly, accurately, and in full compliance. Tell us about the business you want to build, and we will handle the paperwork.

FAQs

Starting a business can feel complex. We're here to provide clear answers to some of the most common questions entrepreneurs ask.

Washington LLC Requirements

Before going into the details, here is your quick checklist for starting an LLC in WA.

Name: Must be unique and include "LLC," "L.L.C.," or "Limited Liability Company."

Office: Needs a physical Washington street address for your registered agent.

Paperwork: File the Certificate of Formation through the Washington Secretary of State's Corporations and Charities Filing System (CCFS).

Cost: $180 by mail or in person, and $200 online ($180 + $20 online processing fee).

Initial Report: Due within 120 days of formation.

Maintenance: File an annual report by the last day of your LLC's anniversary month.

What Is LLC Formation?

Why Start An LLC In Washington?

Washington has no personal or corporate income tax. For LLC owners using the default pass-through structure, profits flow to members' personal returns with zero Washington state income tax owed. [3]

Key Benefits Of Forming An LLC In Washington

Personal Asset Shield

Maximum Management Freedom

Flexible Pass-Through Taxation

Instant Professional Credibility

How To Register An LLC In Washington: A Step-By-Step Guide

Choose A Business Name For Your Washington LLC

Washington LLC Naming Requirements

Be Unique:	Use A Legal Designator:	Stay Honest:
Your name must be clearly distinguishable from all other Washington entities on record with the Secretary of State. Names that are identical to existing businesses will be rejected at filing.	Your name must include "Limited Liability Company," "Limited Company," "LLC," "L.L.C.," "Limited Liability Co.," or another approved abbreviation under Washington law.	Names that imply services or credentials your LLC does not hold, or that reference restricted professional terms without the required licensing, are not permitted.

If your name is available but you are not ready to file, you can reserve it for 180 days by filing a Name Reservation with the Washington Secretary of State.

DBA (Assumed Name)

Registering A Domain

Check Availability Early:
Securing the domain at the same time you reserve your LLC name prevents someone else from claiming it before you are ready to file.
Business Website Tip:
If your preferred .com is taken, adding "WA" or your city name keeps your branding cohesive without changing your legal entity name.

™ Trademarking Your Name

Filing your Certificate of Formation does not protect your brand name outside Washington state.

State Protection:
You can register a state trademark with the Washington Secretary of State to protect your brand within the state lines.
Federal Protection:
For nationwide brand protection, file a federal trademark through the USPTO. Resources like Trademark Engine can help you register a national trademark with the USPTO.

Fill Out Your Washington Certificate Of Formation

What Information Do You Need To Complete Your Washington LLC?

UBI number (if previously registered with a WA state agency; a new one is assigned if not)
Physical street address of the principal office
An email address is required on all filings as of January 20, 2026
Registered agent name and address
Management structure (member-managed or manager-managed)
Period of duration (perpetual, or a specific end date)
Effective date (You can delay the "start date" of your LLC for up to 90 days.)

Washington does not require member names on the public Certificate of Formation. Ownership information stays off the state's public database by default.

Fees And Processing Time

State Filing Fee:
$180 by mail or in person; $200 online.
Processing Time:
Online filings through CCFS are typically processed within 7 to 10 business days. Mail and in-person filings take longer and depend on the state workload. Expedited services are available at an additional cost.
Correction Policy:
If your filing contains errors or conflicts with any uploaded documents, the Secretary of State returns it for correction. You can resubmit once the issue is fixed.

Initial Report

Washington requires every new LLC to file an Initial Report confirming basic business information after formation. This is a Washington-specific requirement not found in most other states.

Filed With Certificate of Formation:
If you include it with your Certificate of Formation when you file, there is no additional charge.
Filed Separately Within 120 Days:
If you defer it, you must file within 120 days of your LLC's effective date and pay a $10 fee.
Penalties:
Failing to file within 120 days puts your LLC out of compliance and can affect your good standing with the Secretary of State.

Foreign LLCs And Registration

If you already have an LLC in another state and want to expand into Washington, you will register as a foreign entity to gain legal authority to operate in the state.

Foreign Registration Statement:
This is the primary filing required for out-of-state LLCs.
Entity Conversion (Domestication):
If you want to move your LLC's "home base" to Washington entirely while keeping your original formation date, you can file Articles of Entity Conversion.

Annual Report Requirements

Washington LLCs must file an annual report every year to maintain active status.

The Deadline:
The last day of your LLC's anniversary month, every year.
The Risk:
Failing to file results in administrative dissolution. You have up to five years to reinstate, but reinstatement requires a penalty fee plus all missed annual report fees. After five years, the UBI is permanently lost, and a new entity must be created.

Hire A Washington Registered Agent

Why Do You Need A Professional Registered Agent?

Privacy Protection

Guaranteed Business Hours

Expert Mail Processing

Multi-State Requirements

Why Should You Use Our Registered Agent Service?

Your home address stays off the Washington Secretary of State's public record.
24/7 dashboard access to all legal correspondence.
Automated reminders before your anniversary month annual report deadline.

Whether you're looking to change your registered agent or need a new one, we handle it with privacy, protection, and 24/7 compliance monitoring.

Create An LLC Operating Agreement

You get to decide exactly how your business handles profits, losses, and voting, rather than letting Washington's default LLC statutes make those decisions for you.

It creates legitimacy for your business in the eyes of Washington banks, investors, and commercial landlords who ask to see it before finalizing any agreement.

It makes sure all members are on the same page about daily operations, management authority, and financial responsibilities.

It provides a clear roadmap for changes such as adding new partners, handling a member's exit, or managing a formal LLC dissolution.

LLC Operating Agreements: Key Sections You Need To Include

General Business Information	This section states your LLC's official name as registered with the Washington Secretary of State, your principal business address, and whether the LLC has a perpetual or fixed duration.
Management Structure	It defines whether the LLC is member-managed or manager-managed and specifies who holds signing authority for contracts and major financial commitments.
Tax Designation	It formally states how the IRS will treat your LLC. This section should also acknowledge B&O tax obligations, the Washington State Business License requirement, and a process for voting on any future federal or state tax election changes.
Member Information & Ownership	This section lists every member's name, address, ownership percentage, and initial capital contribution. Since Washington's Certificate of Formation does not require member names on the public record, this section is the definitive internal ownership document for your LLC.
Decision Making & Voting	It sets the voting threshold for major business decisions, whether a simple majority (51%) or a unanimous vote (100%) is required for actions like taking on significant debt, changing the management structure, or admitting a new member.
Membership Changes (Buy-Sell)	Outlines what happens when a member wants to leave, sell their interest, or pass away. This section protects business continuity during ownership transitions and prevents disputes from becoming legal conflicts.
LLC Dissolution	Provides a clear process for winding down the business, settling debts with creditors, distributing remaining assets to members, obtaining Revenue Clearance from the Washington Department of Revenue, and filing Articles of Dissolution with the Washington Secretary of State.

File For An Employer Identification Number And Business License

Why Your Washington LLC Needs An EIN

Hiring employees in Washington
Opening a business bank account
Registering with the Washington Department of Revenue for B&O and sales tax
Filing federal income taxes as a partnership or corporation
Applying for a business credit card
Applying for local and county business licenses and permits

How To Get Your EIN In Washington?

You can apply for an EIN directly on the IRS website, or have us file it for you. If you want to save time and avoid IRS paperwork, get started with our professional EIN filing service today!

Bibliography

Washington State Department of Social and Health Services. What is a UBI number. Accessed on April 7, 2026.

SBA Office of Advocacy. 2025 Small Business Profile: Washington. Accessed on April 7, 2026.

Tax Foundation. Taxes In Washington. Accessed on April 7, 2026.

Department of Revenue, Washington State. Business & occupation tax. Accessed on April 7, 2026.

Washington State Department of Revenue. Reports and Tools. Accessed on April 7, 2026.

Need Help With Your LLC Paperwork?