Washington LLC Compliance 2026: $70 Annual Report, B&O Tax & Deadlines
Quick Answer
To keep your Washington LLC in good standing, you must: (1) file an annual report ($70) by the last day of your formation anniversary month, (2) maintain a registered agent with a physical Washington street address, (3) file and pay Business & Occupation (B&O) tax on gross receipts, (4) collect and remit Washington sales tax if applicable, and (5) keep your Washington State Business License active. Miss the annual report and a $25 delinquency fee applies; ignore it for about four more months and the LLC is administratively dissolved.
Key Takeaways
- Annual report: $70, due by the last day of your formation anniversary month
- Late annual report adds a $25 delinquency fee; continued non-filing leads to administrative dissolution
- Maintain a registered agent with a physical Washington street address (no PO boxes)
- B&O tax is on gross receipts: retailing 0.471%, services 1.5%–2.1% (tiered as of Oct 1, 2025)
- No personal income tax in Washington — members owe $0 in state income tax
- Reinstatement after dissolution: $70 per missed annual report year plus a $140 penalty
| Item | Cost/Details | Notes |
|---|---|---|
| Certificate of Formation | $200 | Online filing ($180 by mail) |
| Annual Report | $70 | Due last day of anniversary month |
| Late Annual Report Delinquency Fee | $25 | Added once status is delinquent |
| Reinstatement | $70 + $140 | Per missed report year, plus $140 penalty |
| Business License renewal (state processing) | $5 | Plus any endorsement and local fees |
| B&O Tax (Retailing) | 0.471% | Of gross receipts |
| B&O Tax (Services) | 1.5%–2.1% | Tiered by gross income since Oct 1, 2025 |
| Washington Income Tax | None | No personal income tax |
Washington LLC Annual Compliance Checklist
Use this checklist to keep your Washington State LLC in good standing throughout the year. For the full state overview, see our Washington LLC compliance hub.
📋 Annual Checklist
- ✓File annual report by the last day of your formation anniversary month ($70)
- ✓Renew Washington State Business License ($5 state processing fee, plus endorsements)
- ✓File B&O tax returns (monthly, quarterly, or annually as assigned)
- ✓File and remit Washington sales tax returns if you sell taxable goods/services
- ✓Confirm registered agent is current with a physical WA address
- ✓Renew any required local city or county business licenses
- ✓Update principal office address with the Secretary of State if it has changed
Washington LLC Annual Report
Every Washington LLC must file an Annual Report with the Secretary of State. The $70 fee is due by the last day of the LLC's formation anniversary month (for example, a May-formed LLC is due by May 31). The state mails a due-date notice about 60 days before your anniversary month.
New LLCs also file a one-time Initial Report within 120 days of formation. If you submit it with your Certificate of Formation it is free; filed separately it costs $10. Forming a new LLC costs $200 online ($180 by mail) — see our Washington LLC taxes and fees breakdown for the full cost picture.
What to Include in the Annual Report
- LLC name and UBI (Unified Business Identifier) number
- Registered agent name and physical Washington address
- Principal office address
- Names and addresses of governors (managers or members)
- A brief statement of business purpose
How to File the Annual Report
- Online (recommended): File through the Secretary of State's CCFS portal at sos.wa.gov
- Mail: Send the paper form with a check to the Washington Secretary of State in Olympia
Reminder system: Washington's CCFS portal allows you to opt in for email reminders before your annual report due date. Take advantage of this to avoid missing your deadline.
Washington Tax Compliance for LLCs
Business & Occupation (B&O) Tax
Washington's B&O tax applies to the gross receipts of most businesses. There is no deduction for cost of goods sold or business expenses — it is a tax on total revenue. Key rates:
| Business Type | B&O Rate |
|---|---|
| Retailing | 0.471% |
| Wholesaling | 0.484% |
| Manufacturing | 0.484% |
| Services / Other Activities | 1.5% – 2.1% |
The Service and Other Activities classification became tiered on October 1, 2025. The rate is based on your prior-year taxable service income: 1.5% under $1 million, 1.75% from $1 million to just under $5 million, and 2.1% at $5 million and above. Most small single-member and family LLCs stay in the 1.5% tier.
No Personal Income Tax
Washington has no personal income tax. LLC members pay zero Washington state income tax on their share of LLC income. Federal income taxes still apply (pass-through to Form 1040).
Washington Sales Tax
If your LLC sells taxable goods or services, you must register with the Department of Revenue and collect Washington sales tax. The state rate is 6.5% plus local rates, for a combined total typically ranging from 8.5% to 10.6%.
Sales tax returns are typically due monthly or quarterly depending on your sales volume.
Washington State Business License
Most Washington LLCs must obtain a Washington State Business License (also called a UBI registration) from the Department of Revenue. This is separate from the Secretary of State annual report.
- Register at dor.wa.gov through the Business License Application ($50 processing fee for a new application)
- Annual renewal: $5 state processing fee per location, plus any state endorsement and local city/county fees
- Required to collect sales tax, pay B&O tax, and hire employees
- Some professions require additional state licenses or endorsements
Local licenses: Many Washington cities and counties require their own local business licenses in addition to the state license. Check with your local jurisdiction for requirements and fees.
Penalties for Non-Compliance in Washington
| Violation | Penalty |
|---|---|
| Annual report past due (status: delinquent) | $25 delinquency fee added |
| Continued non-filing (about 4 months past due) | Administrative dissolution |
| Reinstatement after dissolution | $70 per missed year + $140 penalty (within 5 years) |
| Late B&O tax payment | 5%–25% penalty + interest |
| No registered agent | Grounds for dissolution |
| Operating without foreign registration | Civil penalties, loss of court access |
Out-of-state companies doing business in Washington must register as a foreign LLC. See our guide on Washington registered agent requirements to keep your service-of-process address valid and avoid these penalties.
Staying compliant is simple: Washington's main annual obligation is a $70 report filed online once a year. Set a calendar reminder for the last day of your formation month and you'll never miss it.
Frequently Asked Questions
What is the annual report deadline for Washington State LLCs?
Do Washington LLCs need a business license?
Does Washington require LLCs to have an operating agreement?
What happens if my Washington LLC is administratively dissolved?
When are Washington B&O tax returns due?
Official Source
For the most up-to-date information, always verify requirements with the official Washington Secretary of State website:
https://www.sos.wa.govImportant Disclaimer
This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.
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Complete Washington LLC Compliance Guide
View all Washington LLC requirements, fees, and deadlines in one place.
View WA State GuideOr compare Washington to every state on the annual report deadlines hub.