Washington Certificate of Formation: Cost & Filing (2026)

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

You create a Washington LLC by filing a Certificate of Formation with the Washington Secretary of State and paying the $200 online filing fee through the Corporations and Charities Filing System (CCFS). You must name a Washington registered agent, and after the LLC is formed you file an initial report within 120 days and a $60 annual report every year.

Quick Answer

Document: Certificate of Formation (Limited Liability Company)
Filing fee: $200 online (2026), to the Washington Secretary of State
Agency: Washington Secretary of State - file online via CCFS
Registered agent: Required - a Washington resident or entity who consents
Governing law: RCW Chapter 25.15 (Washington LLC Act)
Ongoing: Initial report (120 days), then $60 annual report
State income tax: None - B&O tax on gross receipts instead

Washington Agency and Document: Secretary of State, Certificate of Formation

A Washington limited liability company is created by filing a Certificate of Formation with the Washington Secretary of State, Corporations and Charities Division. Washington is one of the states that calls the LLC formation document a "Certificate of Formation" (Delaware and Texas use the same term), while many other states call the equivalent filing Articles of Organization. The document, and the Secretary of State's acceptance of it, is the legal act that brings the LLC into existence under the Washington Limited Liability Company Act, RCW Chapter 25.15.

You file the Certificate of Formation online through the Corporations and Charities Filing System (CCFS), the Secretary of State's online portal, which is the fastest route; paper filing by mail is also accepted. When the Certificate is approved, Washington assigns your LLC a Unified Business Identifier (UBI) number that follows the business across state agencies. This guide covers the Washington-specific document and process; for the national overview see how to form an LLC and the state walkthrough at how to form an LLC in Washington.

How to File a Washington Certificate of Formation, Step by Step

Filing is a short online process, but each step maps to a requirement of RCW Chapter 25.15 or a related state or federal rule. Complete them in order.

Choose and check your LLC name. Select a name that includes an LLC designator - "LLC," "L.L.C.," "Limited Liability Company," or an accepted abbreviation - and that is distinguishable from existing names on file. Check availability using the CCFS business search before you file, and confirm the name does not infringe a federal trademark.
Appoint a Washington registered agent. Every Washington LLC must designate a registered agent with a physical Washington street address. The agent - an individual Washington resident or a qualified entity - must consent to the appointment.
File the Certificate of Formation. Submit the Certificate to the Secretary of State through CCFS and pay the $200 online filing fee. Once the Secretary of State accepts it, your LLC legally exists and receives a UBI number.
File the initial report. Washington requires an initial report within 120 days of formation, listing the LLC's governors (members or managers) and principal office. You can file it at the same time as the Certificate or separately in CCFS.
Get an EIN and a state business license. Apply for a free federal EIN from the IRS, then file a Business License Application with the Department of Revenue to open your tax accounts and, if you sell taxable goods, register for sales tax.

After these steps, adopt an operating agreement (Washington does not file it), open a business bank account, and calendar your annual report and tax deadlines.

Washington Certificate of Formation Filing Fees (2026)

The core cost is the $200 online Certificate of Formation fee. The table lists the state fees most new LLCs encounter. Amounts are effective for 2026 and are set by the state, not by any filing service; confirm current figures on the Secretary of State fee schedule before you file.

Item	Filed with	Fee (2026)
Certificate of Formation (online, create the LLC)	Secretary of State (CCFS)	$200
Annual report	Secretary of State (CCFS)	$60
Initial report (within 120 days)	Secretary of State (CCFS)	See fee schedule
Late annual report penalty	Secretary of State	+$25
Trade name (DBA) registration	Department of Revenue	$5 per name
Federal EIN	IRS (Form SS-4)	$0 (free)

Expedited processing is available from the Secretary of State for an additional fee if you need faster handling. For a full breakdown across the life of the business, see Washington LLC cost.

What the Certificate of Formation Must Include

Washington's Certificate of Formation is short. Under RCW 25.15.021 it must state the information the Secretary of State needs to identify and contact the LLC:

The LLC name, including a required LLC designator, distinguishable on the record from other Washington entities.
The name and physical Washington street address of the registered agent, plus the agent's consent.
The LLC's principal office street and mailing address.
The effective date of the certificate (on filing, or a specified later date).
The name and address of each person executing the certificate.

Whether the LLC is member-managed or manager-managed is generally handled in the operating agreement rather than on the certificate, but the initial report captures governor information. Keep the certificate accurate; if the facts change, file an amendment as described below.

Washington Registered Agent Requirement

A Washington registered agent is the person or entity your LLC designates to receive service of process, tax notices, and official state correspondence. The Washington Business Organizations Code, RCW Chapter 23.95, requires every domestic LLC to designate and continuously maintain a registered agent and a registered office in Washington. You name the initial agent on the Certificate of Formation.

The agent must have a physical Washington street address - a post office box alone does not satisfy the requirement - and must consent to serve. You may act as your own registered agent, name a member or manager, or hire a commercial registered agent service. To change agents later, update the appointment through CCFS. Failing to maintain a registered agent can lead the Secretary of State to administratively dissolve the LLC. See Washington registered agent requirements and the national registered agent overview for detail.

After Formation: EIN, Business License, and B&O Tax

A federal Employer Identification Number (EIN) is issued free by the IRS and is used to open a bank account, hire employees, and file taxes. By default, the IRS treats a single-member LLC as a disregarded entity and a multi-member LLC as a partnership; either can elect corporate or S-corporation treatment by filing the appropriate IRS form.

Washington has no personal or corporate income tax. Instead, most businesses pay the state business and occupation (B&O) tax on gross receipts, administered by the Department of Revenue, and collect retail sales tax where it applies. Nearly every Washington business must file a Business License Application with the Department of Revenue's Business Licensing Service, which issues the UBI and registers your tax accounts. Cities and regulated professions may require their own endorsements. See business licenses in Washington and Washington LLC tax filing.

Washington Annual Report and Ongoing Compliance

After formation, Washington LLCs have two recurring obligations with the Secretary of State. First, an initial report is due within 120 days of formation. Second, an annual report is due each year by the end of the LLC's anniversary month - the last day of the month in which the LLC was formed - for a $60 fee filed through CCFS.

Missing the annual report has consequences: the Secretary of State adds a $25 late penalty, and if the report remains unfiled for 90 days past the due date, the state may administratively dissolve the LLC. A dissolved LLC generally must file the delinquent report, pay the fees and penalty, and reinstate before it can operate again. See Washington annual report for the full filing walkthrough.

Amending or Correcting a Certificate of Formation

If the LLC name or other stated information changes, file a Certificate of Amendment through CCFS with the Secretary of State and pay the applicable fee; confirm the current amount on the fee schedule. Amendments are used to change the LLC name, add or correct provisions, or restate the certificate. Routine changes to the registered agent or principal office are usually handled through a separate update or the annual report rather than a full amendment. To close the LLC instead, you file a Certificate of Dissolution after winding up - see how to dissolve an LLC in Washington.

Frequently Asked Questions

What is a Washington Certificate of Formation?

It is the document that legally creates a Washington LLC. You file it with the Washington Secretary of State under the Limited Liability Company Act, RCW Chapter 25.15. Once accepted, the LLC exists as a separate legal entity with its own UBI number.

How much does it cost to file a Washington Certificate of Formation?

The online filing fee is $200 through CCFS. Expedited service is available for an additional fee. Confirm current amounts on the Secretary of State fee schedule. See Washington LLC cost for the full picture.

Does a Washington LLC need a registered agent?

Yes. Every Washington LLC must continuously maintain a registered agent with a physical Washington street address who has consented to serve. You name the agent on the Certificate of Formation.

Is there an annual report for Washington LLCs?

Yes. You file an initial report within 120 days of formation and then a $60 annual report each year, due by the end of the anniversary month. A late report adds a $25 penalty.

Does Washington have a state income tax on LLCs?

No. Washington has no personal or corporate income tax. Most businesses pay the B&O tax on gross receipts, administered by the Department of Revenue, plus sales tax where it applies.

How do I amend a Washington Certificate of Formation?

File a Certificate of Amendment through CCFS with the Secretary of State and pay the applicable fee. Use it to change the LLC name or other information stated in the original certificate.

Sources

Washington Secretary of State - Start a Domestic (WA) Limited Liability Company Online (Certificate of Formation, CCFS, $200 online fee).
Washington Secretary of State - Business Entity Fees (Certificate of Formation, annual report, amendment).
Washington Secretary of State - File an Annual Report Online ($60 annual report, anniversary-month due date).
Washington Secretary of State - Corporations and Charities Filing System (CCFS) (online filing and business search).
Washington Legislature - RCW Chapter 25.15, Limited Liability Companies Act.
Washington Legislature - RCW 25.15.021, Certificate of formation (required contents).
Washington Legislature - RCW Chapter 23.95, Registered agents (Business Organizations Code).
Washington Legislature - RCW 23.95.255, Annual report (initial and annual report requirement).
Washington Department of Revenue - Apply for a Business License (Business License Application, UBI).
Washington Department of Revenue - Business & Occupation (B&O) Tax (gross-receipts tax; no income tax).
Washington Department of Revenue - Register Trade Names ($5 per trade name).
Washington Legislature - RCW Chapter 19.80, Registration of Trade Names.
IRS - Limited Liability Company (LLC) (federal default classification).
IRS - Get an Employer Identification Number (free EIN).

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.