What an LLC costs in Washington (2026)

Forming an LLC in Washington costs $200. After that the state charges Annual Report, $70 a year, and LLCs owe Washington business and occupation (B&O) tax, service and other activities.

Cost	Amount	When
Certificate of Formation	$200	Once, to form	app.leg.wa.gov
Annual Report	Annual Report, $70 a year	Last day of the anniversary month of formation	sos.wa.gov
Washington business and occupation (B&O) tax, service and other activities	$2,250 at $150,000 revenue	Yearly	dor.wa.gov

LLC taxes in Washington by revenue

Revenue	Washington business and occupation (B&O) tax, service and other activities	Total with report fee
$50,000	$0	$70
$150,000	$2,250	$2,320
$500,000	$7,500	$7,570
$1,000,000	$15,000	$15,070
$3,000,000	$45,000	$45,070

Profit taken as two thirds of revenue where a tax is on net income.

Washington business and occupation (B&O) tax, service and other activities: 1.5% applies when prior-year gross income is under $1 million; 1.75% for $1 million to under $5 million and 2.1% at $5 million or more (RCW 82.04.290, from October 1, 2025). The small business credit (up to $160 a month for service businesses, RCW 82.04.4451) wipes out tax up to about $128,000 a year of gross and phases out by about $256,000; the phase-out is not modelled. Businesses under $125,000 gross may be excused from filing. Retailing and other activities have different rates.

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $23,978 a year in Washington, fees included. An S corp election can lower it: LLC vs S corp in Washington.

State filing fee is $180 plus a $20 online processing fee (WAC 434-112-075). A $10 initial report is due within 120 days of formation.

Questions

How much does it cost to start an LLC in Washington?

$200 to file the Certificate of Formation.

How much does an LLC cost per year in Washington?

Annual Report, $70 a year, plus Washington business and occupation (B&O) tax, service and other activities: $2,250 for a business with $150,000 of revenue and $100,000 of profit.

When is the Washington LLC report due?

Last day of the anniversary month of formation.

Does an LLC pay Washington income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. Washington has no personal income tax on wages or business income.

Other states