Decide on the legal structure of your business. See our business tax structure page. Common options include:

• Sole Proprietorship
• Partnership
• Limited Liability Company (LLC)
• C-Corporation (C-Corp)
• S-Corporation (S-Corp)
• Nonprofit

For more information, see our Tax Structure Guide!

Washington does not require you to reserve a business name before registration, but it’s recommended to ensure your desired name is available:

• Check Name Availability: Washington Business Entity Search
• Reserve a Business Name: Fee: $30.
  • File Online

Submit the necessary formation documents based on your business structure to the Washington Secretary of State:

• LLC: File Certificate of Formation.

  • Fee: $200 (online), $180 (mail).
  • File Online 
  • Download Forms

• Corporation: File Articles of Incorporation.

  • Fee: $200 (online), $180 (mail).
  • File Online 
  • Download Forms

If operating under a name different from your legal business name, register a Trade Name (DBA) with the Washington Department of Revenue:

• Fee: $5.
• Register Online

If your business will hire employees or sell goods, register with the Washington Department of Revenue:

• Business License Application: Required for most businesses in Washington.

  • Fee: $90 (one-time fee).
  • Register Online 

• Employer Taxes: Register for withholding and unemployment taxes if you have employees.

  • Employer Registration

Certain businesses may require additional permits or licenses depending on their industry or location:

• Use Washington’s Business Licensing Wizard to identify required licenses:
  • https://dor.wa.gov/open-business/apply-business-license

Separate your personal and business finances by opening a business bank account using:

• Your EIN (Employer Identification Number).
• Formation documents or operating agreement.

• Annual Report: LLCs and Corporations must file an Annual Report with the Washington Secretary of State:
  • Fee: $60.
  • File Online

• Washington Secretary of State – Corporations Division: https://www.sos.wa.gov/corps/
• Washington Department of Revenue: https://dor.wa.gov/
• Washington Small Business Development Center (SBDC): https://wsbdc.org/