B&O is based on receipts
A business can have gross-receipts tax duties even when it has little profit. Check the classification and available credits rather than applying a single rate to every business.
Official guidance →Your state. Your next step.Start a business
Start a business
in Washington.
A practical launch path for registration, taxes, local permits, hiring and recurring compliance.
Official sources checked October 17, 2026. Rules, fees and local requirements can change.
What’s different in Washington?
Formation and business licensing are separate
Use the Secretary of State route first for an LLC, then apply through DOR with the UBI. Add applicable city and state endorsements.
Official guidance →State workers’ compensation
Check L&I coverage and covered-worker tests before hiring or subcontracting. A private liability quote does not replace the L&I account.
Official guidance →Selected government costs and deadlines
Domestic LLC examples checked October 17, 2026; not a complete startup budget. Government charges are separate from optional service fees. Confirm exemptions, entity type and current instructions.
| Item | Government cost | Timing / scope | Source |
|---|---|---|---|
| Domestic LLC Certificate of Formation | $180 base fee | Additional online, priority or delivery fees may apply; check the selected filing route. | Official source |
| LLC annual report | $70 | Due by the last day of the anniversary month. | Official source |
| Initial report | $0 with formation | Within 120 days; a separate later filing has an additional fee. | Official source |
| Open/reopen business-license application | $50 processing fee | Plus applicable endorsements and trade-name fees. | Official source |
Washington launch guide
Build a launch checklist for your business.
Choose your work, location and hiring plans. Review the full sequence below as well; this tool cannot identify every permit.
Your launch path
Answers and checkmarks save on this device when browser storage is available. No account is required. This is an educational starting list, not a complete licensing search or a determination of your legal, tax or insurance obligations.
Your Washington launch sequence
Before filing
Compare structure, ownership, liability, name availability, tax treatment and startup cash. Check whether a regulated profession restricts the entity type.
Before committing to premises
Ask the city and county about permitted use, home occupation, occupancy, fire, health and signs. For child care or construction, confirm the industry approvals before committing to the property.
Register and calendar
For an LLC, file the Certificate of Formation with the Secretary of State and maintain a registered agent. Include the initial report with formation or file it within 120 days. Then use the UBI number for the DOR business-license application; formation does not finish tax or operating registrations. Washington LLC annual reports are due by the last day of the formation anniversary month; the current profit-entity report fee is $70. Track the initial report within 120 days separately. Business-license endorsements, professional renewals and tax returns have their own schedules.
Before taking payments
Review state B&O tax on gross receipts, sales/use tax, and city tax obligations. Business expenses generally do not reduce the B&O base; classification, exemptions, deductions and credits matter. Ask DOR about the tax treatment of each product and service and follow your assigned filing schedule. Set up business banking, records, customer terms and a tested inquiry form.
Before hiring
Before hiring, apply for or update the state business license to open an L&I workers’ compensation account. Confirm covered-worker rules, exclusions and any approved self-insurance. Washington’s state system is separate from ordinary private business-insurance quotes. Review unemployment, payroll tax, wage and leave requirements and new-hire reporting.
Industry and worker checks
Construction / trades
Check L&I contractor registration, bonding and liability-insurance requirements before advertising, bidding or doing construction work. Electrical and plumbing work require separate licensing checks. Local building permits remain separate.
Official guidance →Daycare / child care
Use Washington DCYF’s licensing process for the proposed home, center or school-age program. Check orientation, background checks, training and premises approval before accepting children; ask DCYF whether an exemption applies.
Official guidance →Home and online businesses
Confirm home occupation, deliveries, storage and customer visits with the city and county. An online storefront does not remove operating-base, tax or product obligations.
Official guidance →Food, beauty, agriculture and auto
Identify each regulated activity, practitioner credential, facility approval and environmental or food permission before offering it. Formation alone does not authorize regulated work.
Official guidance →Workers’ compensation and employer benefits
Before hiring, apply for or update the state business license to open an L&I workers’ compensation account. Confirm covered-worker rules, exclusions and any approved self-insurance. Washington’s state system is separate from ordinary private business-insurance quotes.
Official guidance →Employees or independent contractors
Review the actual work under tax, labor, unemployment and coverage rules. A contract, LLC or Form 1099 does not settle worker status.
Official guidance →Get a clear answer from your local offices
Find your city and county government’s official website. Look for planning or zoning, business licensing, building inspections and the tax or revenue office. Describe what you will actually do, including home visits, deliveries, storage and online fulfillment.
Ask these questions
- Is this activity permitted at this address?
- Which licenses, tax accounts and inspections apply?
- Do home occupation, signs, parking or customer visits change the rules?
- What must be approved before opening, and what renews later?
- Can you send the requirements and fee schedule in writing?
For a daycare, ask the child-care regulator before adapting a property. For a contractor, ask the trade board and the local building office.
Your local approval notes
Notes save in this browser on this device. Avoid sensitive information; clearing browser storage removes saved notes. Print this page to keep a copy.
Optional tools for the next step
Government filings can be completed directly. These are optional commercial services. Affiliate/referral disclosure: Let’s Go SMALL may receive compensation if you use these links. Compare pricing, scope and ongoing costs; no tool establishes legal compliance.
Create and test a customer inquiry form before sharing it with customers.
Washington coverage note: The optional private-insurance referral may help compare other business risks. For required workers’ compensation, use Washington L&I and confirm the state-fund or approved self-insurance route.
Official sources and next steps
- Register — Washington
- Name — Washington
- Tax — Washington
- License — Washington
- Contractor — Washington
- Annual — Washington
- Employer — Washington
- Wc — Washington
- Child Care — Washington
- Worker Classification — Washington
- Cost Source 1 — Washington
- Cost Source 2 — Washington
- Cost Source 3 — Washington
- Cost Source 4 — Washington
Educational information only—not individualized legal, tax, insurance or accounting advice. This checklist cannot identify every rule. Confirm requirements with the relevant agency and qualified advisers. Operating in another state may require foreign qualification, tax accounts and licenses there.
Explore the western guides: California · Nevada · Oregon · Alaska · Hawaii
Organize your business money
Use the bookkeeping and invoicing guide for a weekly routine, invoice checklist and optional software comparison. State tax and registration duties still need separate review.