Washington LLC Annual Report and Taxes (2026)

Q: How much is the Washington LLC annual report fee?

The Washington LLC annual report fee is $70, paid to the Secretary of State. It is due each year by the end of the LLC's anniversary month. A separate Initial Report is due within 120 days of formation and is free when filed with an online Certificate of Formation.

Q: When is the Washington LLC annual report due?

The annual report is due by the last day of the month in which the LLC was originally formed. For example, an LLC formed on March 10 must file its annual report by March 31 each year. You can file online through CCFS.

Q: What is the Washington B&O tax?

The B&O tax is a state tax on a business's gross receipts under RCW Chapter 82.04, with rates that vary by classification. Washington offers a small business B&O tax credit under RCW 82.04.4451 that reduces or eliminates the tax for many small firms.

Q: What happens if I miss the Washington annual report?

If you miss the annual report, the LLC becomes delinquent and the Secretary of State can administratively dissolve it. To reinstate, you generally file the missed annual reports and pay $70 per delinquent report year, plus any current fees.

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

A Washington LLC files a $70 annual report with the Washington Secretary of State each year, due by the end of the month in which it was formed. A separate Initial Report is due within 120 days of formation and is free when filed with an online Certificate of Formation. Washington has no personal or corporate income tax, but most LLCs pay the state business and occupation (B&O) tax on gross receipts and collect retail sales tax where it applies.

Quick Answer

Annual report fee: $70 to the Secretary of State
Annual due date: End of the LLC's anniversary month, every year
Initial Report: Within 120 days of formation (free if online)
State income tax: None - no personal or corporate income tax
Main state tax: B&O tax on gross receipts (Department of Revenue)
Miss it?: Delinquency, then administrative dissolution

What the Washington Annual Report Is

The Washington annual report is a yearly filing every LLC makes with the Washington Secretary of State to keep its registration current. It confirms the LLC's name, principal office, registered agent, and governors (members or managers). It is a compliance filing, not a tax return - you file it with the Secretary of State, while taxes go to the Department of Revenue. The annual report fee is $70. Keeping it current is what keeps your LLC in good standing; see how to form an LLC in Washington for where this fits in the overall lifecycle.

When the Annual Report Is Due

The annual report is due by the last day of the month in which the LLC was originally formed. For example, an LLC formed on March 10 must file each year by March 31. The Secretary of State typically sends a reminder to the address on file, but the obligation is yours even if you do not receive the notice. You can file online through the Corporations and Charities Filing System (CCFS), which is the fastest method.

Separately, a one-time Initial Report is due within 120 days of formation. When you form the LLC online, the Initial Report is included at no additional cost, so most owners satisfy it automatically at formation. If you filed on paper without it, file the Initial Report before the 120-day deadline.

A useful way to remember the schedule is to anchor everything to your formation date. Your Initial Report is a one-time filing tied to the 120 days after that date, and every annual report afterward is tied to the same month each year. Because the Secretary of State keys the deadline to the anniversary month rather than a fixed calendar date like April 15, no two LLCs necessarily share a due date - an LLC formed in November always reports in November, and one formed in June always reports in June. If you own more than one Washington entity, note each entity's anniversary month separately, because the reports and $70 fees are per entity.

Washington Report and Tax Deadlines

The table below summarizes the recurring Secretary of State and Department of Revenue obligations for a Washington LLC. Fees are effective for 2026.

Filing	Deadline	Fee	Agency
Initial Report	Within 120 days of formation	Free (with online formation)	Secretary of State
Annual report	End of anniversary month, yearly	$70	Secretary of State
B&O / sales tax return	Monthly, quarterly, or annually (assigned by DOR)	Tax due varies; no filing fee	Department of Revenue
Business license renewal	Yearly (assigned expiration)	$5 + endorsements	Department of Revenue
Reinstatement (if dissolved)	To restore good standing	$70 per delinquent year	Secretary of State

How to File the Annual Report

Log in to CCFS. Use the Secretary of State's Corporations and Charities Filing System and find your LLC by name or UBI number.
Review the pre-filled information. Confirm or update the principal office, registered agent, and governor information.
Pay the $70 fee. Submit payment online. The filing is effective when the Secretary of State accepts it.
Save your confirmation. Keep the receipt with your records to prove good standing when opening accounts or applying for financing.

Filing early is worth the small effort. You can generally submit the annual report before the deadline in your anniversary month, which means you are not scrambling if a busy month or a system outage gets in the way. Because the report also refreshes your registered agent and governor information, treat it as an annual checkpoint: confirm the agent's address is still valid, update any member or manager changes, and verify the principal office. Doing that once a year keeps the public record accurate and prevents surprises - such as missed legal notices - that come from stale information. If you ever need proof of good standing for a bank or a contract, the accepted annual report and a Certificate of Existence from the Secretary of State are the documents that demonstrate it.

No State Income Tax in Washington

Washington is one of a handful of states with no personal income tax and no corporate income tax. There is also no franchise tax on LLCs. For a single-member LLC, that means no state income return; the LLC's federal income flows to the owner's federal return, since the IRS treats a single-member LLC as a disregarded entity by default and a multi-member LLC as a partnership. Compare structures at S-corp vs LLC.

The Washington B&O Tax

In place of an income tax, Washington levies the business and occupation (B&O) tax on a business's gross receipts under RCW Chapter 82.04, administered by the Department of Revenue. The rate depends on your classification - for example, retailing, wholesaling, manufacturing, or service and other activities - and the Service and Other Activities classification moved to tiered rates effective October 1, 2025. Because the tax is on gross receipts, not profit, it applies even in a break-even year, so budget for it.

Many small businesses owe little or no B&O tax thanks to the small business B&O tax credit under RCW 82.04.4451, which reduces the tax on a sliding scale for lower-revenue firms. In addition, a business whose gross income falls below the Department of Revenue's reporting threshold may not need to file a return if it owes no other excise taxes. Confirm your classification, rate, and threshold with the Department of Revenue. See the national business tax overview.

The Department of Revenue assigns each business a filing frequency - monthly, quarterly, or annual - based on estimated tax liability, so a new LLC should watch for its assigned schedule after registering. Even a business that owes no B&O tax after applying the small business credit often must still file the return reporting its gross receipts; filing and paying are separate obligations, and skipping a "no tax due" return can still generate a late notice. If your LLC makes sales into multiple Washington cities or counties, you may also owe local B&O taxes administered by those cities in addition to the state tax, reported separately. Because the details depend on your classification and location, treat the Department of Revenue's guidance as the controlling source and confirm your specific obligations there.

Sales Tax, Licenses, and Other Obligations

If your LLC makes retail sales, you must collect and remit retail sales tax through the Department of Revenue, filed on the same excise return as B&O tax. You also renew your Washington business license each year for a $5 processing fee plus endorsements. Employers have additional obligations, such as workers' compensation through Labor & Industries and unemployment insurance through Employment Security. Keep an EIN on file for federal reporting; see how to get an EIN.

Sales tax deserves particular attention because Washington's rate is destination-based: the rate you charge depends on where the customer receives the goods, not where your business sits. The Department of Revenue provides rate lookup tools and reports both the state and local portions on the same combined excise return where you report B&O tax. Businesses that sell online into Washington or ship across the state should confirm they are applying the correct local rate for each delivery location. Getting sales tax right is separate from - but filed alongside - the B&O tax, so treat the excise return as covering both. For a business-by-business breakdown of registration triggers, the Department of Revenue's guidance controls.

Penalties for Missing Deadlines

Missing the annual report makes the LLC delinquent, and the Secretary of State can administratively dissolve it. Reinstatement generally requires filing the missed annual reports and paying $70 per delinquent report year, plus any current fees. On the tax side, the Department of Revenue assesses penalties and interest for late B&O or sales tax returns, and a late business license renewal carries a penalty of up to $150. Setting calendar reminders for your anniversary month and your assigned tax filing frequency avoids all of these.

Frequently Asked Questions

How much is the Washington LLC annual report fee?

The annual report fee is $70, paid to the Secretary of State, due each year by the end of the anniversary month. A separate Initial Report is due within 120 days of formation and is free with online formation.

When is the Washington LLC annual report due?

By the last day of the month in which the LLC was formed. An LLC formed on March 10 files by March 31 each year, online through CCFS.

Does a Washington LLC pay income tax?

No. Washington has no personal or corporate income tax. Most LLCs instead pay B&O tax on gross receipts and collect retail sales tax where it applies.

What is the Washington B&O tax?

A state tax on gross receipts under RCW 82.04, with rates that vary by classification. A small business B&O credit under RCW 82.04.4451 reduces or eliminates it for many small firms.

What happens if I miss the Washington annual report?

The LLC becomes delinquent and can be administratively dissolved. To reinstate, file the missed reports and pay $70 per delinquent year, plus any current fees.

Sources

Washington Secretary of State - Annual Reports (anniversary-month due date; Initial Report within 120 days).
Washington Secretary of State - Fee Schedule / Expedited Service ($70 annual report; $70 per year reinstatement).
Washington Secretary of State - File an Annual Report Online (CCFS).
Washington Department of Revenue - Business & occupation tax (gross-receipts tax; no state income tax).
Washington Department of Revenue - B&O tax classifications (rates by classification).
Washington Legislature - RCW 82.04, Business and Occupation Tax.
Washington Legislature - RCW 82.04.4451 (small business B&O tax credit).
Washington Department of Revenue - Variable business license processing fees ($5 renewal; up to $150 late penalty).
Washington Legislature - RCW 25.15, Limited Liability Company Act.
Washington Legislature - RCW 82.32, Tax administration (penalties for late filing).
Washington Legislature - RCW 82.08, Retail Sales Tax.
IRS - Limited Liability Company (LLC) (federal default classification).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and thresholds change; verify current requirements with the Washington Secretary of State and Washington Department of Revenue before acting.