Form a Business in Washington

What makes Washington different

• Washington has NO state income tax. Personal or corporate. One of 9 US states with this. Major draw for residents and businesses. Constitutional prohibition on graduated income tax (1933 Supreme Court ruling).
• Business & Occupation Tax (B&O Tax) replaces corporate income tax. UNIQUE WA structure: gross-receipts tax on revenue, no deductions for cost of goods or operating expenses. Rates by classification: - Retail: 0.471% - Wholesale:…
• 2021 Capital Gains Tax (7% on long-term gains over $250K) added by SB 5096. In effect since Jan 1, 2022. Survived state Supreme Court challenge (2023). Filed with DOR.
• Annual Report fee $70 for LLCs, profit Corps, LPs, LLPs, and most for-profit entities.
• Annual Report due last day of formation-anniversary month. Calendar-fixed to each entity's anniversary.
• Delinquency fee $25. Total cost when late = $70 + $25 = $95.
• Formation fee $180 standard. Plus online processing fee (typically $0-$20). Plus optional $100 expedite (3 working days vs standard ~5-7 days).
• Nonprofit Corp formation fee TIERED by revenue. $80 standard, $40 if gross revenue < $500,000 (small nonprofit discount).

Ready to file in Washington?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Washington ruleset (re-verified quarterly against Washington Secretary of State, Corporations Division).

Filing portal: https://ccfs.sos.wa.gov/