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Calculate your total costs for forming and maintaining an LLC in Washington. No state income tax.
Need Registered Agent Service?
Required if no WA address
First Year Total
$260
Washington has some of the lowest LLC maintenance costs. Great choice for budget-conscious business owners.
Important information for Washington LLC owners
No state income tax
B&O tax on gross receipts
Major tech hub (Seattle)
Strong startup ecosystem
Important dates for Washington LLC compliance
Annual Tax Due
N/A (no state income tax)
Annual Report
During anniversary month
Processing Time
5-10 business days
Required forms for Washington LLC compliance
Common questions about Washington LLC taxes and fees
Forming an LLC in Washington requires a $200 filing fee paid to the Washington Secretary of State. After formation, Washington LLCs must pay a $60 annual fee for the annual report.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $200 | One-time |
| Annual Report / Annual Fee | $60 | Yearly |
| Registered Agent (optional, if using service) | $125/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $260. Ongoing costs are $60 per year.
Maintaining your Washington LLC in good standing requires meeting several compliance obligations.
Annual Report: Washington LLCs must file an annual report by During anniversary month. The filing fee is $60.
Registered Agent: Every Washington LLC must maintain a registered agent with a physical address in the state. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $125/year).
Operating Agreement: While Washington does not legally require an operating agreement, having one is strongly recommended. It defines ownership structure, member roles, profit-sharing, and management procedures for your LLC.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Washington LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
Washington has no state income tax, which is a significant advantage for LLC owners. However, Washington imposes a Business & Occupation (B&O) tax on gross receipts. B&O tax rates vary by business activity (e.g., 0.471% for retailing, 1.5% for service businesses). Unlike income tax, B&O tax applies to gross revenue, not profits.
S-Corp Election: Washington LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Business filings
Tax information
Fees are subject to change. This calculator provides estimates based on current Washington law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.