To form a Washington LLC, you file a Certificate of Formation with the Washington Secretary of State and pay $180, plus an online processing fee, as of October 2026. File the initial report with it, because it's free at that point. After that, an annual report costs $70 and is due by the last day of the month your LLC was formed.
Washington doesn't use a single statewide annual deadline. Each LLC has its own expiration date, and that's the detail that trips people up. Here's what the Secretary of State's fee schedule and filing guides say.
Washington LLC fees at a glance
From the Secretary of State's fee schedule, as of October 2026:
| Filing | Fee |
|---|---|
| Certificate of Formation | $180 (plus an online processing fee) |
| Initial report, filed with the Certificate of Formation | Free |
| Initial report, filed later (within 120 days) | $10 |
| Annual report | $70 |
| Annual report with delinquency fee | $95 |
| Amendment | $30 |
| Reservation of name (180 days, can't be renewed) | $30 |
| Reinstatement | $140 plus all missed annual report fees |
| Change of registered agent or office | No fee |
| Dissolution | No fee |
Expedited handling adds $100 per entity and is generally processed within three working days. Same-day service at the counter adds $150.
The initial report: free now, $10 later
Washington asks every new LLC for an initial report within 120 days of forming. It records your principal office and your governors, which is Washington's term for the people who govern the company. When you file online, there's a checkbox to defer it. Ticking that box means you've accepted it's due within 120 days and will cost an extra fee. Filing it with the Certificate of Formation costs nothing, so I'd do it then.
Why your annual report date is personal
This is the part people miss. Your annual report is due by your expiration date, which is the last day of the month in which the LLC was first formed. Form it on 3 March and your report is due by 31 March every year. You can file up to 180 days early, but filing early doesn't move the date: it stays tied to your formation month.
One warning from the Secretary of State's own customer alert: if you pick a future effective date when filing, the report won't show on the public record, the system will let you submit again, and every fee paid is non-refundable. Unless you need a future date, leave it blank.
The Secretary of State sends a reminder by mail and email 60 days before, but the office is clear that the reminder isn't required for the deadline to apply. Miss it and the status turns delinquent, the fee rises to $95, and the LLC may be administratively dissolved. Put the date in your calendar the day the LLC is approved, and file well before it rather than on the last day.
What a Washington LLC can do, and how it's taxed
A Washington LLC can carry on any lawful, for-profit business except banking or insurance. For federal taxes, the Secretary of State notes that an LLC is typically treated like a sole proprietorship with one owner or a partnership with more than one, unless it files an entity classification election with the IRS to be treated like a corporation. Your operating agreement isn't recorded by the Secretary of State, so it stays a private document.
Licensed professionals use a different form. A Professional LLC (PLLC) is governed by RCW 25.15, is formed by people licensed or legally authorized to provide the professional service it lists, and has its own Certificate of Formation.
How to form a Washington LLC, step by step
- Search the name. If you want to hold it first, a reservation lasts 180 days.
- Line up a registered agent and have email addresses ready: Washington requires an email address for the registered agent and principal office fields.
- Check whether the business already has a 9-digit UBI number from another state agency, such as the Department of Revenue. If not, one is assigned when the filing succeeds.
- File the Certificate of Formation online, add the initial report and its governors, and pay $180 plus the processing fee.
- Opt in to email notifications from the office if you'd like reminders in your inbox.
- Write an operating agreement. The Secretary of State says LLCs must create one.
Forming the LLC doesn't cover your state business license registration. My Washington business license guide explains when you need one, and you may need to collect Washington sales tax too.
My verdict
A Washington LLC takes $180 to start and $70 a year to keep, as of October 2026, plus the online processing fee when you file. Two habits make it painless: file the initial report with your formation so it's free, and diarise the last day of your formation month as your annual deadline. Do both and the $95 late fee never comes up.
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Frequently asked questions
How much does it cost to form an LLC in Washington State?
The Certificate of Formation costs $180 plus an online processing fee, as of October 2026.
How much is the Washington LLC annual report?
It's $70, as of October 2026, or $95 once it's late and the delinquency fee applies.
When is a Washington LLC annual report due?
By the LLC's expiration date, which is the last day of the month in which it was first formed. You can file up to 180 days early.
What is the Washington initial report?
It records your principal office and governors within the first 120 days. It's free if filed with the Certificate of Formation and costs $10 if filed later, as of October 2026.
Can I speed up a Washington LLC filing?
Yes. Expedited service adds $100 and is generally processed within three working days, as of October 2026.
Does a Washington LLC need an operating agreement?
Yes. The Secretary of State says LLCs must create an operating agreement.
How much does it cost to reinstate a Washington LLC?
Reinstatement costs $140 plus all missed annual report fees, as of October 2026.
How long does a Washington name reservation last?
It lasts 180 days. After that it expires and can't be renewed.
Is a Washington operating agreement filed with the state?
No. The operating agreement isn't recorded by the Secretary of State.
