Register a company in Washington State

, the no-income-tax state that taxes receipts.

A Washington LLC is filed online through the Secretary of State's CCFS for $180, with the initial report included free. Washington has no corporate income tax and, for now, no personal one. A $100 expedite gets the filing done within three working days. We are equally plain: the business and occupation (B&O) tax is charged on gross receipts, so a year without profit can still owe it. The business licence is a separate application, and every annual report names the governors.A Washington LLC is filed online for $180 with the initial report free, and $100 buys a three-working-day expedite. No income tax today. Plainly: B&O tax falls on gross receipts, profit or not, and each annual report names the governors.

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Washington · at a glance
Legal formLLC / C-Corp
State filing$180 · expedite: 3 working days
Federal taxC-Corp 21% · LLC pass-through
State taxNo income tax · B&O on receipts
Annual cost$70 report · by end of formation month
Remote setupYes - fully
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Washington in brief

Easy to form. The tax worth planning for falls on revenue.

Washington forms LLCs under its Limited Liability Company Act, chapter 25.15 RCW, and the filing runs online through the Secretary of State's Corporations and Charities Filing System (CCFS). The document is a Certificate of Formation: the company name, a registered agent at a physical Washington address, the principal office, and the name and address of each person who executes it. The state fee is $180, the online system adds a processing fee, and an initial report filed in the same submission costs nothing. Pay $100 more and the filing is completed within three working days. Tax is where Washington differs. Washington has no corporate income tax and does not currently tax personal income; business is taxed through the business and occupation (B&O) tax, which the Department of Revenue calls a gross receipts tax.

That tax sets the conditions. B&O is figured on gross income, and businesses cannot deduct labour, materials or other costs, so a company that loses money can still owe it. The rate follows the activity: 0.471% for retailing, 0.484% for wholesaling and manufacturing, and 1.5% to 2.1% for services, depending on the prior year's gross income. Retail sales tax is 6.5% at state level, plus a local rate fixed by where the customer receives the goods or services. A state business licence from the Department of Revenue is a separate application after formation. Every year, by the last day of the month in which the company was formed, a $70 annual report names its governors; filed late, it costs $95. From 2028, individuals also pay 9.9% on adjusted gross income above $1 million.

CCFS takes the Certificate of Formation online: $180, the initial report free in the same filing, three working days with the $100 expedite. The agent needs a physical Washington address. No corporate or personal income tax today; from 2028, 9.9% on individuals' income over $1 million.

The plain part: B&O tax on gross receipts with no deduction for costs (0.471% retail, 1.5%-2.1% services), 6.5% sales tax plus local, a business licence from the Department of Revenue as a second step, and a $70 annual report by the end of the formation month ($95 late).

Packages & pricing

Washington company - cost & packages.

01 - LLC / C-CORP · WASHINGTON

Company

from$2,400USD · all-in

Formation of a Washington LLC or C-Corp: the CCFS filing with its state fee, the registered agent, the EIN and the governing documents.

✓Entity triage first - LLC vs C-Corp, mapped to your funding plans✓Certificate of Formation filed with the Washington Secretary of State✓Registered agent - first year included✓EIN application - SSN-less route handled✓Operating agreement / bylaws drafted properly✓Free pre-formation consultation

Optional add-ons: US business address and mail from $500/year, ITIN support from $900, state qualifications (operating states) from $700, accounting and 5472 filing from $800/year, renewal from $600/year.Add-ons: US address from $500/year · ITIN from $900 · state qualifications from $700 · accounting & 5472 from $800/year · renewal from $600/year.

Start with Company →
02 - COMPANY + BANKING · WASHINGTON
Most popular

Company + Bank Account

from$4,400USD · all-in

The Washington company plus a US account: we pick a fintech platform or a traditional bank for your file, prepare the application and connect the payment rails once the account opens.

✓Everything in Company✓Banking strategy: fintech vs traditional, scoped to your file✓Application files for Mercury / Relay-class platforms✓Traditional-bank route where footprint exists✓Payment rails: ACH, wires, Stripe onboarding✓Compliance calendar - Washington annual report, 5472, BOI status

Optional add-ons: US address from $500/year, ITIN from $900, accounting and 5472 from $800/year, renewal from $600/year.

Start with Banking →
Prices are starting points and are confirmed for your case before any work begins. The Washington filing fee is included; expedite fees, the Department of Revenue business licence fee and annual report fees are itemised in your quote.Starting prices, confirmed before any work begins. The Washington filing fee is included; expedite, business licence and annual report fees are itemised in your quote.
What you can do

Popular uses for a Washington company.

In Washington the activity sets the B&O rate, and the business licence, with any city or state endorsements, comes from the Department of Revenue. We map both to your plans in the free pre-formation consultation.The activity sets the B&O rate; the business licence and endorsements come from the Department of Revenue.

Software & consulting

Services pay B&O at 1.5% while the prior year's gross income stays under $1 million. Some business services now also carry retail sales tax under ESSB 5814.

Online stores

Retailing B&O is 0.471% of receipts. Sales tax is 6.5% plus the local rate of the place where the buyer receives the goods.

Wholesale & distribution

Wholesaling pays 0.484% of gross receipts. The rate is low, but with no deduction for costs it still bites on thin margins.

Manufacturing

Manufacturing B&O is 0.484%, the same as wholesaling. Hiring staff means registering with Labor and Industries for workers' compensation and with the Employment Security Department for unemployment insurance, usually through the business licence application.

Startups raising capital

A Washington C-Corp has shares to issue and pays 21% federal tax. The state adds no corporate income tax; B&O still applies to its receipts.

Shops, cafés & local serviceslicensed

A business licence is needed once gross income reaches $12,000 a year or staff will be hired within 90 days. City or state endorsements, where they apply, add 2-3 weeks to the roughly 10 business days online.

Software & consulting

1.5% B&O under $1M.

Online stores

0.471% B&O plus sales tax.

Wholesale & distribution

0.484% of gross receipts.

Manufacturing

0.484%, plus employer registrations.

Startups raising capital

C-Corp shares, 21% federal.

Shops, cafés & local serviceslicensed

Licence and city endorsements.

Why Washington

Key advantages of the jurisdiction.

✓
No income tax today

The state taxes neither company profit nor personal income today. A 9.9% tax on individuals' adjusted gross income above $1 million begins in 2028.9.9% over $1M from 2028.

✓
Formed online for $180

The Certificate of Formation is filed in CCFS, and an initial report submitted with it costs nothing extra.Initial report free alongside.

✓
Three working days, for $100

The expedite moves the filing to a separate queue that takes priority over all others. Same-day service costs $150.Same-day for $150.

✓
$70 annual report

One report a year to the Secretary of State, and it can be filed up to 180 days before the due date.Up to 180 days early.

✓
180-day name reservation

$30 holds a name for 180 days, longer than the 120 days Oregon and Montana give, and the reservation can be transferred.$30, and transferable.

✓
Operating agreement off the record

The Secretary of State does not record operating agreements, minutes or ownership information, and removes them from the record if they are submitted.Not recorded by the state.

How it compares

Washington next to Oregon, Idaho, Montana and Alaska.

Fees and rates from each state's official pages, checked in October 2026. Montana is the cheapest of the five to form, and Idaho charges nothing for its annual report. Oregon has no sales tax but taxes personal income at up to 9.9%; Alaska and Washington have no personal income tax, though from 2028 Washington taxes individuals' income above $1 million at 9.9%.Official fees and rates, checked October 2026. Montana forms cheapest; Alaska and Washington have no personal income tax.

StateLLC filing feeAnnual reportPersonal income tax
Washington$180$70 · by end of formation monthNone · 9.9% over $1M from 2028
Oregon$100$100 · on the anniversary9.9% top rate
Idaho$100 onlineNo fee5.3% (2025)
Montana$35Free 1 Jan - 15 Apr · $35 after5.65% top (2026)
Alaska$250$100 every two yearsNone
WashingtonNo income tax today
Filing$180
Annual$70
Oregon9.9% top personal
Filing$100
Annual$100
Idaho5.3% personal (2025)
Filing$100 online
AnnualNo fee
Montana5.65% top (2026)
Filing$35
AnnualFree to 15 April
AlaskaNo personal tax
Filing$250
Report$100 / 2 years
Requirements

What Washington law actually demands.

01
Registered agent in Washington - Anyone who consents to receive legal mail and accept service of process for the company, at a physical Washington address. A PO box or PMB cannot be that address, and the filing carries the agent's signed, dated consent and an email address.
02
Certificate of Formation - The company name, the registered agent's name and address, the principal office address, and the name and address of each person executing it. The principal office needs a physical street address and an email address too.
03
Operating agreement - Every LLC must create one, the Secretary of State says, and the office does not record it. The Act allows an oral or implied agreement; ours is written down, and a C-Corp gets bylaws.
04
EIN from the IRS - Required for business entities, and free. From abroad it is requested by phone, fax or mail, and a responsible party with no SSN or ITIN writes "foreign" on the form.
05
Initial and annual reports - An initial report within 120 days of formation, free when filed with the certificate. Then a $70 annual report every year by the last day of the formation month; late, it costs $95 and can lead to administrative dissolution.
06
Business licence and B&O - The Department of Revenue requires a business licence once gross income reaches $12,000 a year, if staff will be hired within 90 days or if you collect sales tax, among other triggers. B&O tax is charged on gross receipts, with no deduction for costs.
How it works

Six steps from first call to a filed company.

The EIN application follows the filing, and the bank application follows the EIN. Washington publishes no standard time for online filings: they are worked in the order received, and expedited ones go to a queue that takes priority.Triage, name, Certificate of Formation in CCFS, EIN by fax, operating agreement and banking, then the yearly report. Online filings go in queue order; with the $100 expedite, within three working days.

01
Entity triage

LLC or C-Corp, decided on who owns the company and whether investors are coming. What it will actually sell sets its B&O classification.

First consultation
02
Name check

We confirm the name is available on the Secretary of State's records. To hold it while documents are signed, a reservation costs $30 and lasts 180 days.

Before filing
03
Certificate of Formation

Filed online in CCFS with the initial report, the agent's consent and the executors' names and addresses. Expedited filings sit in a queue that takes priority over the rest.

Queue order or 3 working days
04
EIN without an SSN

Form SS-4 goes to the IRS fax line for applicants outside the US, with "foreign" on line 7b. There is no fee, and the EIN comes back by fax.

About 4 business days
05
Agreement & banking

The operating agreement or bylaws are signed and the bank application goes in with the EIN. From one business day after formation, the business licence application can go to the Department of Revenue.

After the EIN
06
First annual report

$70, due by the last day of the formation month. It lists the governors and the unified business identifier (UBI), and the Secretary of State sends a renewal notice 30 to 90 days ahead.

Formation month, yearly
Quick facts
Formation documentCertificate of Formation
State fee$180 + online processing fee
Expedite$100 · 3 working days
Registered agentPhysical Washington address
Name reservation$30 · 180 days
Annual report$70 · $95 when late
Business licence$50 · Department of Revenue

The trap is the second registration. The Secretary of State forms the company, but the Department of Revenue lists being organised in Washington among the conditions that require registering with it, through a Business License Application filed one business day after formation at the earliest. B&O tax then applies to gross receipts with no deduction for costs, in loss-making years too.

On the ground

On the ground for the USA.

Prifinance - USA desk
Seattle, Washington
Seattle, Washington, USA
✆+1 786 755 8065✉info.en@prifinance.com
◷Mon-Fri · replies within one business day
01
Filed from Seattle

The Certificate of Formation in CCFS, the first-year registered agent, the EIN by fax and the operating agreement, run by one team on one file.

02
Bank applications

A Mercury or Relay-class platform, or a traditional bank where you have a US footprint. We prepare the application, then connect ACH, wires and Stripe.

03
One compliance calendar

In the banking package, the Washington annual report and the federal Form 5472 sit on one calendar, with BOI status checked.

04
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Taxation 2026

Federal tax on profit, Washington tax on receipts.

At federal level a C-Corp pays a flat 21%, and an LLC's profit passes through to its owners unless it elects corporate treatment. Washington taxes neither corporate nor personal income today. Instead it charges B&O tax on gross receipts by activity - 0.471% for retailing, 0.484% for wholesaling and manufacturing, 1.5% to 2.1% for services - and retail sales tax of 6.5% plus a local rate. A single-member LLC wholly owned by a non-US person files Form 5472 with a pro forma Form 1120 each year, and missing it costs $25,000. Dividends paid to non-resident shareholders carry 30% withholding unless a treaty sets a lower rate.21% federal on a C-Corp; LLCs pass through. Washington: no income tax today, B&O on gross receipts (0.471%-2.1%), 6.5% sales tax plus local. A single-member LLC with a non-US owner files Form 5472 or risks $25,000; dividends to non-residents carry 30% unless a treaty cuts it.

Federal - 21% C-Corp

A flat rate on corporate taxable income. An LLC's profit goes to its owners unless it elects to be taxed as a corporation.Flat C-Corp rate.

B&O - 0.471% to 2.1%

Charged on gross receipts by activity, with no deduction for labour, materials or other costs.On gross receipts.

Form 5472 - $25,000

The penalty when a single-member LLC owned by a non-US person does not file. It goes by fax or mail; e-filing is not allowed.The missed-filing penalty.

Withholding - 30%

On dividends and most other US-source income paid to non-residents, unless a treaty lowers the rate.Unless a treaty applies.

Levies in 2026
Federal corporate tax (C-Corp)21%
Washington income taxNone · 9.9% over $1M from 2028 (individuals)
B&O tax on gross receipts0.471%-2.1% by activity
Retail sales tax6.5% state + local rate
Dividends to non-residents30% · lower by treaty
Annual report$70 · $95 when late

Federal figures follow the IRS and PwC (last reviewed 4 September 2026). Washington figures follow the Department of Revenue and the Secretary of State's fee schedule; the B&O rates are those on the Department's classification list, and a Small Business B&O Tax Credit may reduce the bill. A Washington company files no BOI report with FinCEN - the final rule exempting US companies took effect on 14 August 2026.

Your team

The specialists who'll handle your case.

Dmitri Mihhailov
Dmitri Mihhailov
Managing Partner

Founder of Prifinance. 15+ years structuring international companies, banking and licensing for founders worldwide.

Eugeniu Bevziuc
Eugeniu Bevziuc
International Business Consultant

Guides clients from the first consultation to a working setup - companies, accounts and substance in 60+ jurisdictions.

Alex Danila
Alex Danila
Corporate Services Specialist

Handles incorporation paperwork, KYC and bank introductions so your Chadian company launches without delays.

Follow Prifinance

Active across our channels.

A Washington company on file and an EIN without an SSN, with your B&O position mapped before the first invoice. Full support, start to finish.

Talk to a specialist →
FAQ

Washington company registration, answered honestly.

Can I form a Washington company without travelling to the US?+

Yes. The Certificate of Formation is filed online in CCFS, and the registered agent in our package gives the company the physical Washington address the law asks for. The IRS issues EINs to applicants abroad by phone, fax or mail, and no SSN or ITIN is needed for it. Banking is where approval is least certain: each platform makes its own KYC decision, and we prepare the file it asks for.

How much does it cost?+

Formation starts from $2,400 all-in, including the Washington filing fee ($180), the registered agent for the first year, the EIN and the operating agreement. With a fintech or bank account set up, from $4,400. After that, Washington's yearly charges are the $70 annual report ($95 if late) and, where the company holds a business licence, a $5 renewal processing fee plus any endorsement fees; opening the licence costs $50.

Should I form an LLC or a C-Corp?+

An LLC usually suits a trading or service company that pays its profit out to the owner. By default the IRS disregards a one-member LLC and treats one with several members as a partnership, and Washington levies no income tax on either. A C-Corp pays 21% federal tax but has shares to issue, which is what investors buy; in Washington it files Articles of Incorporation for the same $180 and must create bylaws. Non-resident alien shareholders cannot hold S-corporation shares, so a non-US founder picks between these two.

What taxes will a Washington company pay?+

Federally, a C-Corp pays a flat 21%. An LLC's profit passes to its owners unless it elects corporate treatment on Form 8832, and income connected with a US business is then taxed on an individual owner's federal return at graduated rates. Washington has no corporate income tax and no personal income tax today, though individuals can owe its capital gains tax (7%, and 9.9% on gains above $1 million), including through a pass-through LLC. The state charges B&O tax on gross receipts at 0.471% for retailing, 0.484% for wholesaling and manufacturing and 1.5% to 2.1% for services, and retail sales tax of 6.5% plus the local rate; which receipts count as Washington's follows its sourcing rules, and we confirm that for your case. Dividends to non-resident shareholders carry 30% withholding unless a treaty lowers it.

How long does it take?+

Online filings are worked in the order received, and Washington publishes no standard processing time for them. With the $100 expedite the filing is completed within three working days, and same-day service costs $150. Paper filings sent by mail are processed within 15 business days. From abroad, an EIN by fax generally arrives within 4 business days, by mail in about 4 weeks. A state business licence takes about 10 business days online, and 2-3 weeks more with endorsements.

Can the company open a US bank account remotely?+

That is what the second package covers. The choice between a fintech platform and a traditional bank is made on your file: we prepare Mercury or Relay-class applications, and take the traditional-bank route where you already have a US footprint. Once the account opens, ACH, wires and Stripe are connected. Approval is the platform's decision after its own KYC; our part is a file that is complete and consistent.

Will my name be on the public record?+

If you manage the company, assume yes. The certificate names each person who executes it, and the initial report and every annual report list the company's governors; the annual report also covers any transfer of a controlling interest. Operating agreements, minutes and ownership information are not recorded by the Secretary of State. No BOI report goes to FinCEN either: a final rule in force since 14 August 2026 exempts US companies.

What is Form 5472, and does it apply to me?+

It applies when one non-US person owns the whole LLC. For this filing the IRS treats such an LLC as a corporation, so every year it sends a pro forma Form 1120 with Form 5472 attached, reporting its dealings with you, money you put in or take out included. Electronic filing is not allowed - fax or mail only - and it is due with the Form 1120, generally the 15th day of the fourth month after the tax year ends. The penalty for missing it is $25,000. Our accounting and 5472 add-on starts from $800 a year.

Washington, Wyoming or Nevada?+

If the business will operate in Washington, with staff or an office here, form it here. A Wyoming or Nevada LLC working in Washington registers as a foreign LLC, which in US law means an LLC formed in another state, whoever owns it. That takes a Foreign Registration Statement ($180) with a good-standing certificate issued no more than 60 days earlier, plus a Washington registered agent, and B&O is owed on the Washington business either way, so you pay for two states. Our state qualification add-on starts from $700. If nothing happens in Washington, compare the three on our Wyoming and Nevada pages.

What is the catch?+

B&O tax. It is charged on gross receipts and businesses cannot deduct labour, materials or other costs, so the bill arrives in loss-making years too. At the 1.5% services rate, $200,000 of Washington billings means $3,000 of B&O whatever the profit, and a retailer pays 0.471% of sales however thin the margin. A Small Business B&O Tax Credit may reduce it, and we confirm whether it applies to you. If your margins are thin, run the numbers before choosing Washington.

Client notes
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Google
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