Washington LLC Cost and Filing Fees (2026)

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

A Washington LLC costs $200 to form online through the Corporations and Charities Filing System (CCFS) - which includes the required Initial Report - or $180 by mail to the Washington Secretary of State. After that, the main recurring cost is a $70 annual report each year. A Business License Application to the Department of Revenue is $50 for a new business, the federal EIN is free, and Washington has no state income tax but charges B&O tax on gross receipts.

Quick Answer

Formation fee
$200 online (includes Initial Report) or $180 by mail
Annual report
$70 per year, due in the anniversary month
Business license
$50 new business; $5 renewal; $5 per trade name
Expedite
$100 per entity; same-day $150
EIN
$0 (free from the IRS)
State income tax
None - B&O tax on gross receipts instead

The One-Time Formation Cost

The single unavoidable cost of a Washington LLC is the Certificate of Formation fee paid to the Washington Secretary of State. Filing online through the Corporations and Charities Filing System (CCFS) costs $200, and filing the paper form by mail costs $180. The $20 difference reflects an online processing charge, but online filing is faster and includes the Initial Report at no extra cost. This fee is set by the state, not by any filing service. For the step-by-step process, see how to form an LLC in Washington and the national how to form an LLC guide.

You do not have to pay anyone to prepare the certificate. The form is provided free by the Secretary of State, and you can complete it yourself. Third-party formation services add their own charges on top of the state fee, but those are optional; the numbers on this page are the actual government fees you owe. For a broader comparison of what LLCs cost across states, see how much an LLC costs.

It helps to separate three categories of cost. Required state fees are the ones you cannot avoid: the Certificate of Formation and, going forward, the annual report. Situational government fees apply only if they fit your business - a trade name, a professional endorsement, or expedited processing. Private-market costs, such as a commercial registered agent, a formation service, or an accountant, are entirely optional and set by vendors, not the state. This page focuses on the first two categories, because those are the figures the Washington Secretary of State and Department of Revenue actually charge. Keeping the categories straight is the easiest way to avoid overpaying when you form your LLC.

Washington LLC Fee Table (2026)

The table below lists the Washington fees a typical new LLC encounters, each verified against the Secretary of State fee schedule or the Department of Revenue. Amounts are effective for 2026.

ItemWhenFee (2026)Agency
Certificate of Formation - online (includes Initial Report)One-time$200Secretary of State
Certificate of Formation - by mailOne-time$180Secretary of State
Initial Report (if filed separately from paper formation)Within 120 daysNo separate fee onlineSecretary of State
Annual reportEvery year (anniversary month)$70Secretary of State
Expedited service (per entity)Optional$100Secretary of State
Same-day service (per entity)Optional$150Secretary of State
ReinstatementIf administratively dissolved$70 per delinquent yearSecretary of State
Business License Application (new business)One-time$50Department of Revenue
Trade name (DBA) registrationOptional, each name$5Department of Revenue
Business license renewalEvery year$5 + endorsementsDepartment of Revenue
Federal EINOne-time$0 (free)IRS

Name reservation and certified-copy fees can change, so confirm those on the Secretary of State fee schedule before relying on a specific figure.

Recurring Annual Costs

The main recurring state cost is the $70 annual report to the Secretary of State, due each year by the end of the LLC's anniversary month. Miss it and the LLC becomes delinquent; reinstatement after administrative dissolution requires paying $70 for each missed report year. A separate Initial Report is due within 120 days of formation and is free when filed with an online Certificate of Formation. See Washington LLC annual report and taxes for the calendar.

Your Washington business license also renews annually. The renewal processing fee is $5, plus any state or city endorsement fees tied to your activity. Details are on how to get a business license in Washington.

Registered Agent Cost

Every Washington LLC must maintain a registered agent with a physical Washington street address. If you or a co-owner serves as the agent, there is no state fee - the requirement is simply an in-state address and consent. If you hire a commercial registered agent, expect roughly $100 to $150 per year, a private-market price, not a government charge. The national registered agent overview explains the trade-offs.

No State Income Tax, but B&O Tax Applies

Washington has no personal income tax and no corporate income tax, and there is no franchise tax on LLCs. That makes Washington's ongoing formation costs low compared with states like California. However, Washington funds itself partly through the business and occupation (B&O) tax, a tax on gross receipts under RCW Chapter 82.04, administered by the Department of Revenue. The rate depends on your business classification, and small firms may qualify for the small business B&O credit under RCW 82.04.4451.

Because the B&O tax is based on gross receipts rather than profit, budget for it as a cost of doing business even in a low-margin year. Businesses that make retail sales also collect and remit retail sales tax. See Washington LLC annual report and taxes and the national business tax overview.

The absence of a state income tax changes how Washington compares with other states. A California LLC, for instance, owes an $800 minimum annual franchise tax regardless of income, while a Washington LLC's recurring state charge is the flat $70 annual report. The trade-off is that Washington's B&O tax applies to gross revenue rather than net profit, so a high-revenue, low-margin business can pay more B&O tax than it would owe in income tax elsewhere. Model your own numbers rather than assuming Washington is always cheaper. The small business B&O credit and the reporting threshold soften the impact for the smallest firms, but neither is a substitute for running the calculation against your expected gross receipts.

Optional and Situational Costs

Beyond the required fees, several costs are optional or depend on your situation:

Cost Impact of an S-Corp Election

An LLC can elect S-corporation tax treatment by filing IRS Form 2553; the election itself is free. It does not change your Washington state filing fees, but it can change how you pay yourself and your federal self-employment tax, and it usually adds payroll and accounting costs. Weigh those against any savings before electing. Compare the structures at S-corp vs LLC.

Sample First-Year Budget

For a simple single-member Washington LLC formed online where the owner acts as registered agent, the required government cost in year one is: $200 Certificate of Formation (including the Initial Report) plus $50 Business License Application, for a total of $250 in state fees, with a free EIN. The $70 annual report falls in the following year, in the anniversary month. Adding a commercial registered agent or a trade name raises the figure. This budget excludes B&O tax, which depends on your revenue.

To see how optional choices change the number, consider two variations on the same LLC. If the owner hires a commercial registered agent at roughly $125 per year and registers one trade name for $5, the first-year total rises to about $380 - the $250 in required state fees plus $125 for the agent and $5 for the DBA. If the owner instead pays a formation service to prepare and file the paperwork, that service's fee (often $100 or more) stacks on top of the same $250 in state fees; the state does not charge extra for using a service, and it does not charge less for filing yourself beyond avoiding that private fee. The takeaway is that the unavoidable state cost of a Washington LLC is modest, and most of the variation in what people report paying comes from optional private services rather than government charges.

Frequently Asked Questions

How much does an LLC cost in Washington?

The Certificate of Formation costs $200 online (including the Initial Report) or $180 by mail. Ongoing, you pay a $70 annual report. A Business License Application is $50 for a new business, and the EIN is free. See how to form an LLC in Washington.

What is the annual cost to maintain a Washington LLC?

The recurring state cost is the $70 annual report, due in your anniversary month, plus a $5 business license renewal and any endorsement fees. Washington has no state income tax, but B&O tax applies to gross receipts.

Is there a franchise tax on a Washington LLC?

No. Washington has no franchise tax and no income tax. Most LLCs pay B&O tax on gross receipts through the Department of Revenue, plus retail sales tax where it applies.

How much does expedited LLC filing cost in Washington?

Expedited service is $100 per entity in addition to the regular fee, and same-day service is $150. Standard online CCFS filings are typically processed without the expedite charge.

Do I need to pay for a registered agent in Washington?

No state fee applies if you act as your own agent. A commercial registered agent service is optional and typically costs $100 to $150 per year.

Related

Sources

  1. Washington Secretary of State - Fee Schedule / Expedited Service ($70 annual report; $100 expedite; $150 same-day; $70 per year reinstatement).
  2. Washington Secretary of State - LLC & PLLC Filing Resource Page ($180 mail / $200 online Certificate of Formation).
  3. Washington Secretary of State - Start a Domestic LLC Online (online filing includes the Initial Report).
  4. Washington Secretary of State - Annual Reports (anniversary-month due date; Initial Report within 120 days).
  5. Washington Department of Revenue - Variable business license processing fees ($50 new business; $10 other; $5 renewal).
  6. Washington Department of Revenue - Register trade names ($5 per trade name).
  7. Washington Department of Revenue - Business & occupation tax (gross-receipts tax; no state income tax).
  8. Washington Legislature - RCW 82.04.4451 (small business B&O tax credit).
  9. Washington Legislature - RCW 25.15, Limited Liability Company Act.
  10. IRS - Get an Employer Identification Number (free EIN).
  11. IRS - About Form 2553 (S-corporation election).
  12. Legal Information Institute - 26 CFR 301.7701-3 (entity 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.