To start a business in Washington State, register your LLC or corporation with the Secretary of State through the Corporations and Charities Filing System (CCFS), then apply for a state business license through the Department of Revenue’s Business Licensing Service, which also registers you for taxes and assigns a Unified Business Identifier (UBI). As of October 2026, the Secretary of State charges $180 to file a Certificate of Formation for an LLC, and the business license application costs $50 for a new business.
Washington has no general personal or corporate income tax. Instead, most businesses pay the business and occupation (B&O) tax on gross receipts, and since October 1, 2025, some business services also carry retail sales tax.
Updated October 2026.
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Best Business Formation Services in Washington (2026)
Our ranked picks for forming a business in Washington are below, starting with Mainstay Filing. Each entry lists the yearly price and what the service covers.
| Rank | Provider | Best for | Price | What’s included |
|---|---|---|---|---|
| 1 | Mainstay Filing | Forming an LLC with the agent, EIN and annual report included | $199/year + state fee at cost | LLC formation filing, registered agent for the year, EIN application, annual report preparation and filing |
| 2 | WA Registered Agent.org | Washington registered agent service only | $99/year | $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online |
1. Mainstay Filing
Mainstay Filing is our top pick in Washington. It costs $199/year + state fee at cost and covers lLC formation filing, registered agent for the year, EIN application, annual report preparation and filing. The price stays the same every year, with no add-on menu.
2. WA Registered Agent.org
WA Registered Agent.org is a Washington registered agent service at $99/year. It provides $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.
Washington State at a glance (October 2026)
| Item | Washington detail |
|---|---|
| Formation office | Secretary of State, Corporations and Charities Division |
| Online filing | CCFS |
| LLC Certificate of Formation or Articles of Incorporation | $180, plus an online processing fee in CCFS |
| Initial report | No fee if filed with formation; $10 if filed later |
| Annual report | $70 (plus a $25 delinquent fee if late) |
| Name reservation | $30 |
| Business license application | $50 to open a new business, plus endorsement fees |
| State sales tax | 6.5% plus local rates |
| Minimum wage | $17.13 per hour in 2026; $17.73 from January 1, 2027 |
Secretary of State fees are set in WAC 434-112-085. For a full budget, Mainstay Filing tracks Washington LLC costs.
Step 1: Decide how to structure the business
- Sole proprietorship: No Secretary of State filing, but you still need a Washington business license once you meet any of the state’s triggers, such as $12,000 a year in gross income or using a trade name.
- General partnership: Shared ownership and personal liability. Partnerships also register through the business license application.
- LLC: The most popular option. It separates personal and business liability, and members choose how the IRS taxes it. We cover the LLC filing step by step in our Washington LLC guide.
- Corporation: Best for raising capital through stock. Washington corporations pay the same $180 filing fee and $70 annual report as LLCs.
Because Washington taxes gross receipts through B&O tax rather than income, your entity type does not change your state business tax the way it might elsewhere. The choice mostly comes down to liability, ownership and federal taxes.
Step 2: Choose a name and check availability
Washington requires LLC names to include “Limited Liability Company”, “Limited Liability Co.”, “LLC” or “L.L.C.”, and the name must be distinguishable from others on file. Check availability in the CCFS business search, and use our Washington business name search guide if you want a walkthrough of what the results mean.
Before you commit, confirm the online side with Namechk, which checks domain and social handle availability together. The business name generator can suggest alternatives if your favorite is taken. A name reservation costs $30.
If you will operate under a name other than your legal name or entity name, register it as a trade name on your business license application with the Department of Revenue. Washington handles trade names through the Business Licensing Service rather than counties.
Step 3: Name a registered agent
Every Washington LLC and corporation must have a registered agent with a physical address in Washington who can accept legal papers during business hours. You can serve yourself if you have an in-state address, or you can hire a commercial agent. Designating or changing a registered agent carries no Secretary of State fee.
Many owners outsource this role for privacy and to avoid missing a lawsuit while away from the office. Mainstay Filing includes a Washington registered agent for the first year in its formation package.
Step 4: File your Certificate of Formation in CCFS
File online through the Secretary of State’s Corporations and Charities Filing System:
- Create a CCFS account.
- Choose Certificate of Formation (LLC) or Articles of Incorporation (corporation).
- Enter the name, registered agent, principal office, and governors or incorporators.
- Include the initial report with your filing so you avoid the separate $10 fee later.
- Pay the $180 filing fee. Online filings add a processing fee on top of the statutory fee.
Paper filings sent by mail take longer; the Secretary of State offers expedited service for an extra $100 under WAC 434-112-080. After approval, sign an LLC operating agreement or adopt corporate bylaws. Neither is filed with the state, but both protect owners if disagreements come up.
Step 5: Get an EIN
Apply for a free Employer Identification Number from the IRS. You will use it on your business license application, for payroll and to open a business bank account.
Step 6: Apply for your Washington business license
Washington’s Business Licensing Service, run by the Department of Revenue, combines several registrations in one application through My DOR. You need a business license if any of these apply:
- You use a name other than your full legal name.
- You sell products or services that require collecting sales tax.
- Your gross income is $12,000 a year or more.
- Your business owes taxes or fees to the Department of Revenue.
- You need city, county or state endorsements.
The processing fee is $50 to open a new business, and endorsements and trade names cost extra. Online applications take about 10 business days, longer if a city or state agency must approve an endorsement. Renewals carry a $5 processing fee plus endorsement fees. When approved, your license lists your UBI number, which you use for state taxes and filings.
Start with the Business Licensing Wizard on the Department of Revenue site, which lists the endorsements and agencies that apply to your type of business.
Step 7: Understand Washington business taxes
Business and occupation (B&O) tax
Most Washington businesses pay B&O tax, a gross receipts tax calculated on total income without deductions for labor, materials or other costs. The rate depends on your activity, and Washington has more than 50 B&O classifications. Smaller businesses may qualify for the Small Business B&O Tax Credit, which reduces or eliminates the tax for low gross income. Some cities, including Seattle, add their own B&O tax.
Retail sales tax
Washington’s state sales tax rate is 6.5%, and cities and counties add local rates, according to the Department of Revenue. Retailers collect tax based on where the customer receives the goods or services. Since October 1, 2025, under ESSB 5814, some business services that were previously exempt are subject to retail sales tax, so service businesses should check whether their services are on the newly taxable list.
Step 8: Set up employer accounts
Washington employers deal with a few state programs:
- Unemployment insurance through the Employment Security Department.
- Workers’ compensation through the Department of Labor and Industries. Washington runs workers’ comp through a state fund, so most employers buy coverage from L&I rather than a private insurer.
- Paid Family and Medical Leave premiums, also administered by the Employment Security Department.
Washington’s minimum wage is $17.13 per hour in 2026 and rises to $17.73 on January 1, 2027, according to L&I. Seattle and some other cities set higher local minimums.
Step 9: Bank account and insurance
Open a business bank account using your Certificate of Formation, UBI, EIN and operating agreement, and run every business transaction through it. Insurance to consider includes general liability, professional liability, commercial auto and commercial property. Contractors also need a contractor registration and bond through L&I before bidding or working.
Annual reports and renewals in Washington
Washington LLCs and corporations file an annual report each year by the end of the anniversary month of formation. The fee is $70, and a late report adds a $25 delinquent fee. A company that keeps missing reports can be administratively dissolved; reinstatement costs $140 plus the missed annual report fees.
Your business license also renews on its own schedule through My DOR, with a $5 processing fee plus endorsement fees. Late renewals carry a penalty of half the endorsement fee, up to $150.
Building your Washington business website
With your name approved and your UBI issued, register a matching domain and launch a simple site. These builders are easy to start with:
FAQs
How much does it cost to start an LLC in Washington State?
As of October 2026, the Washington Secretary of State charges $180 to file a Certificate of Formation for an LLC, and the initial report is free when filed with it. The Department of Revenue charges a $50 processing fee for a new business license application, plus any endorsement or trade name fees. After that, the LLC files a $70 annual report each year.
Do I need a business license in Washington?
Yes, in most cases. You need a Washington business license from the Department of Revenue if you use a name other than your legal name, sell taxable products or services, earn $12,000 a year or more, owe taxes or fees to the Department of Revenue, or need city, county or state endorsements. The application fee for a new business is $50.
Does Washington have a state income tax for businesses?
Washington does not have a corporate income tax or a general personal income tax. Most businesses instead pay the business and occupation (B&O) tax, which is based on gross receipts rather than profit. The rate depends on the business activity, and a small business credit can reduce or eliminate the tax for businesses with lower gross income.
What changed with Washington sales tax on services?
Starting October 1, 2025, state law ESSB 5814 made some business services that were previously exempt subject to retail sales tax. Businesses selling those services must collect sales tax, and buyers should expect it on their bills. The state sales tax rate is 6.5%, plus local rates that depend on where the customer receives the service.
When is the Washington annual report due?
Washington LLCs and corporations file an annual report with the Secretary of State by the end of the anniversary month of their formation each year. The fee is $70, and late reports add a $25 delinquent fee. Companies that stay delinquent can be administratively dissolved and must pay $140 plus missed report fees to reinstate.
What is Washington’s minimum wage in 2026?
Washington’s statewide minimum wage is $17.13 per hour in 2026, and it rises to $17.73 per hour on January 1, 2027, according to the Department of Labor and Industries. Some cities, including Seattle, set higher local minimum wages, so employers should check local rules where employees work.
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