The full Washington LLC cost table
| Cost | Amount | Required? |
|---|---|---|
| Washington state filing fee | $200 one-time | Yes |
| Recurring state cost | $70/yr — Annual Report | Yes |
| Registered agent | $0 as your own agent, or ~$125/yr for a service | Yes (one or the other) |
| EIN (federal tax ID) | $0 direct from the IRS | Usually |
| First-year total | $270 as your own agent · $395 with a service | — |
| Five-year total | $550 as your own agent · $1,175 with a service | — |
$200 online formation = $180 fee + $20 processing; annual report raised to $70.
The B&O tax: paying on revenue, not profit
Washington has no personal or corporate income tax, and it funds that absence with the Business & Occupation (B&O) tax — a gross-receipts tax run by the Department of Revenue. The rate depends on activity: about 0.471% on retailing, 0.484% on wholesaling and manufacturing, and 1.5%–2.1% on services. The structural point matters more than the rates: it's charged on revenue with no deduction for expenses, so an LLC grossing $200,000 in service revenue owes roughly $3,000–$4,200 whether its actual profit was $100,000 or zero. A small-business B&O credit shields genuinely tiny operations, but for a real service business the B&O — not the Secretary of State's fees — is the number that belongs in the budget.
Two reports in year one — the Initial Report ambush
The Secretary of State's side of the ledger: $200 to form online ($180 fee plus $20 processing), then an Annual Report of $70 — recently raised from $60 — due by the last day of your formation-anniversary month. But new LLCs owe an extra filing almost nobody warns them about: an Initial Report, due within 120 days of formation. Miss the annual report and administrative dissolution follows about 120 days after the due date. Add it up and Washington starts at $200-plus-a-report in year one and $70 a year after — moderate fees wrapped around a tax structure that deserves more attention than the fees do.
Our LLC cost calculator computes first-year and five-year totals for all 51 jurisdictions from the same verified dataset as this page — including Washington — and the full table is downloadable as CSV.