Washington · Corporation
How to Start a Corporation in Washington
Washington skips the corporate income tax and franchise tax, and bills you a different way.
See the stepsShort answer
To start a corporation in Washington, file Articles of Incorporation of a Profit Corporation with the Secretary of State for $180. At checkout that is $200 for Washington plus $123.75 for our formation, $323.75 before card processing. Your first report, the Initial Report, adds $10 within 120 days of the effective date of incorporation; no extra fee if included with the articles. Include the initial report at no extra fee, or file it within 120 days for $10. After that, the annual report is $70.
Last checked .How do I incorporate in Washington, step by step?
Washington has no corporate franchise tax, but most businesses pay the B&O tax, a gross receipts tax with no deduction for labor, materials or other costs. It is charged on revenue, not profit.
Choose and check the name
Check availability with the Corporations and Charities Filing System business search, and reserve the name if you need time. See the Washington name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation of a profit corporation
File the Articles of Incorporation of a Profit Corporation with Washington. The fee at our checkout is $200. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
A Washington board must consist of one or more individuals. 6 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Register with Washington Department of Revenue (Business Licensing Service): business license application, after filing with the Secretary of State. 11
File the annual report
Put the first deadline on your calendar before you file anything else. See the Washington annual report page and the filings below.
How much does it cost to incorporate in Washington?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $200 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $323.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $378.20 | At filing |
| With the Day-One Bundle | $422 | At filing |
| Initial Report (first report) | $10 7 | within 120 days of the effective date of incorporation; no extra fee if included with the articles |
| Annual Report (each year) | $70 8 | by the last day of the month in which the business was first formed |
| First-year total: filing, our formation and the first report | $333.75 | Before card processing |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. State fees: $180 articles + an online processing fee the state charges but does not list by amount; the other $20 of the $200 is not itemized. 1
Washington at a glance
| Question | Washington |
|---|---|
| Formation filing and state fee | Articles of Incorporation of a Profit Corporation, $180 2 |
| Expedited filing | expedited (about three working days) $100, same day $150 3 |
| Name rule | Must contain Corporation, Incorporated, Limited or Company, or Corp., Inc., Ltd. or Co. 4 |
| Registered agent | All businesses must have a registered agent in Washington State 5 |
| Directors and officers | At least 1 director; officers: as described in the bylaws; one person may hold more than one office 6 |
| First report after filing | Initial Report, $10, due within 120 days of the effective date of incorporation; no extra fee if included with the articles 7 |
| Annual report | Annual Report, $70, due by the last day of the month in which the business was first formed 8 |
| Franchise or minimum tax | Washington business and occupation (B&O) tax: gross receipts tax; no deduction for labor, materials or other costs; rate set by business classification, due per your Department of Revenue filing frequency 9 |
| Corporate income tax | 0% flat 10 |
Do I need a registered agent in Washington?
Every Washington business must have a registered agent in Washington State. 5 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. Washington registered agent rules.
What goes in the Washington articles of incorporation of a profit corporation?
File the Articles of Incorporation of a Profit Corporation with the Secretary of State. They list the authorized shares (at least one), the registered agent and its consent, and the incorporators.
Washington expedites a filing for $100, or same-day for $150. 3
Which annual reports and franchise taxes will a Washington corporation owe?
File the initial report within 120 days of incorporating: free with the articles, $10 if separate. Then apply for a business license with the Department of Revenue, which registers you for B&O tax.
- Washington's initial report is due within 120 days of incorporation, free with the articles and $10 if filed separately. 7
- Washington's annual report for a profit corporation costs $70. 8
- Washington has no franchise tax on corporations; most businesses instead pay a gross receipts tax called the B&O tax. 9
- Washington has no corporate income tax; a C corporation owes the B&O gross receipts tax like every other business. 10
How do I start an S corp in Washington?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 13. Washington has no corporate or personal income tax, so there is no state S election to follow. 12
We file Form 2553 for $165. Run your own numbers in the calculator or read Washington: S corp or C corp.
Should I form a corporation or an LLC in Washington?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in Washington.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in Washington as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in Washington?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your Washington corporation
We file it for $123.75 plus the state fee ($200), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in Washington?
$180 for Articles of Incorporation of a Profit Corporation. Expedited service adds $100, and same-day service adds $150.
What is the Washington corporation annual report fee?
$70, due by the last day of the month the business was formed.
What is the Washington initial report?
A report due within 120 days of incorporation, free with the articles and $10 if filed separately.
Do I need a registered agent in Washington?
Yes, and the agent must consent in writing.
Sources 13 links, checked Nov 7, 2026
- Washington: Articles of incorporation (online), $180. sos.wa.gov, checked Nov 7, 2026
- Washington charges $180 to file Articles of Incorporation of a Profit Corporation. sos.wa.gov, checked Nov 7, 2026
- Washington expedites a filing for $100, or same-day for $150. sos.wa.gov, checked Nov 7, 2026
- A Washington corporate name must contain corporation, incorporated, limited or company, or the abbreviation corp., inc., ltd. or co. sos.wa.gov, checked Nov 7, 2026
- Every Washington business must have a registered agent in Washington State. sos.wa.gov, checked Nov 7, 2026
- A Washington board must consist of one or more individuals. app.leg.wa.gov, checked Nov 7, 2026
- Washington's initial report is due within 120 days of incorporation, free with the articles and $10 if filed separately. sos.wa.gov, checked Nov 7, 2026
- Washington's annual report for a profit corporation costs $70. sos.wa.gov, checked Nov 7, 2026
- Washington has no franchise tax on corporations; most businesses instead pay a gross receipts tax called the B&O tax. dor.wa.gov, checked Nov 7, 2026
- Washington has no corporate income tax; a C corporation owes the B&O gross receipts tax like every other business. dor.wa.gov, checked Nov 6, 2026
- A Washington corporation files with the Secretary of State first, then applies for a business license with the Department of Revenue. dor.wa.gov, checked Nov 7, 2026
- Washington has no corporate or personal income tax, so there is no state S election to follow. dor.wa.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.