Forming an LLC in
Washington WA
Checked November 4, 2026 · How we score
Filing fee
$200
Articles of Organization
Annual fee
$70
per year, normalised
State income tax
0%
top rate
Cost rank
#42
of 51, first-year fees
Washington LLC costs
| Filing fee | $200 |
|---|---|
| Annual report / franchise fee | $70 Annual report: $70, due by the end of the formation anniversary month. Online formation fee is $200 ($180 paper). |
| First-year state fees | $270 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 3 days |
Washington taxes for LLCs
| Personal income tax (top) | 0% No tax on wages or business income. A 7% capital gains tax applies to long-term gains above a standard deduction of roughly $270,000, rising to 9.9% on gains over $1 million (2025 onward). |
|---|---|
| Corporate income tax | 0% No corporate income tax; Washington charges Business & Occupation (B&O) tax on gross receipts instead. |
| State sales tax | 6.5% |
| Franchise / gross receipts | Business & Occupation tax on gross receipts: roughly 0.471% retailing, 0.484% wholesaling/manufacturing, 1.5% services. No deduction for expenses. Local sales tax brings combined rates to 8%–10%. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Washington
- No personal income tax on wages
- Large tech ecosystem (Seattle)
- Online formation
Watch out for
- B&O tax applies to gross receipts, not profit
- Capital gains tax of up to 9.9% on high earners
Best for: Washington-based software and tech companies · Founders who want no wage income tax
Washington LLC: common questions
How much does an LLC cost in Washington?
Filing the Articles of Organization in Washington costs $200. After that, expect a $70 annual report fee. Annual report: $70, due by the end of the formation anniversary month. Online formation fee is $200 ($180 paper). A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Washington?
Yes. Washington requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in Washington?
Yes. Washington does not require US citizenship, residency or an SSN to own an LLC; you need a Washington registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Washington publishes, since member or manager names may appear in public filings.
Does Washington have a state income tax?
No personal income tax on wages. No tax on wages or business income. A 7% capital gains tax applies to long-term gains above a standard deduction of roughly $270,000, rising to 9.9% on gains over $1 million (2025 onward). Corporate: No corporate income tax; Washington charges Business & Occupation (B&O) tax on gross receipts instead.
Does Washington have a state income tax?
Washington has no tax on wages or business income, but it taxes long-term capital gains at 7% above a standard deduction of roughly $270,000, rising to 9.9% on gains over $1 million. It also charges B&O tax on gross receipts, which is why 'no income tax' does not mean 'no business tax'.
Sources
Washington Secretary of State business filings
- Washington Secretary of State / business filing office
- Washington Department of Revenue – B&O tax
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.