Here's what you need in Washington
Official state business portal: Washington Small Business Guidance (business.wa.gov). The state's small business site, with a checklist for opening a business, a small business guide and free help by phone, text or chat.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| General state business licenseWashington Business License. Apply to the Department of Revenue for a Washington business license. Each application has a processing fee, plus any endorsement or trade name fees. | Washington Department of Revenue, Business Licensing Service | $50 to open a new business, plus any endorsement fees | Applyat dor.wa.govSource | Nov 7, 2026 |
| Form an LLCCertificate of Formation. File a Certificate of Formation with the Washington Secretary of State online. Faster processing costs extra. | Washington Secretary of State, Corporations and Charities Division | $180 filing fee plus an online processing fee | Applyat ccfs.sos.wa.govSource | Nov 7, 2026 |
| Business name (DBA)Trade name registration. Register a trade name (doing business as name) with the Department of Revenue through a Business License Application. Sole proprietors and partnerships using a name other than the owners' full legal names, and companies using another name, must register. | Washington Department of Revenue, Business Licensing Service | $5 per trade name, plus the license processing fee | Applyat dor.wa.govSource | Nov 7, 2026 |
| Sales tax permitState Tax Registration (on your business license). If you sell goods or services that need sales tax, or your gross income is above a yearly amount, you need a state tax registration. It is added to your Washington business license. | Washington Department of Revenue | Free, plus the business license processing fee | Applyat dor.wa.govSource | Nov 7, 2026 |
| Unemployment insurance (once you hire)Employer unemployment insurance account. New employers apply through the state business license (Department of Revenue) and then file quarterly tax and wage reports with the Employment Security Department. | Washington Employment Security Department (ESD) | You pay tax on wages | Applyat dor.wa.govSource | Nov 7, 2026 |
| Federal tax ID (EIN)Employer Identification Number (EIN). You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. | Internal Revenue Service (IRS) | Free | Applyat irs.govSource | Nov 7, 2026 |
Costs after you start
What an LLC in Washington pays or files after it is formed.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| Annual ReportEvery Washington LLC files an annual report with the Secretary of State each year to stay active. A higher fee applies if the report is filed late. | Washington Secretary of State | $70 a year | Applyat sos.wa.govSource | Nov 7, 2026 |
Licenses by type of business
State level licenses. Your city or county may add its own permits.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| Hair salon, barber shop or nail salonSalon/Shop License. Salons and barber shops pay a Salon/Shop license fee to the Department of Licensing, which also licenses cosmetologists, barbers, manicurists and estheticians. | Washington State Department of Licensing, Cosmetology Program | $121 to get a license, $121 to renew | Applyat dol.wa.govSource | Nov 7, 2026 |
| Child care in your homeFamily Home Child Care license. Licensed family home child care providers pay a yearly licensing fee to DCYF and send an Annual Declaration of Compliance each year. | Washington Department of Children, Youth, and Families (DCYF) | $30 a year | Applyat dcyf.wa.govSource | Nov 7, 2026 |
| Selling alcohol (bar or restaurant)Retail liquor license. Restaurants and bars apply to the Liquor and Cannabis Board for a liquor license. There are many license types and each type has its own fee. | Washington State Liquor and Cannabis Board (LCB) | Depends on the license type | Applyat lcb.wa.govSource | Nov 7, 2026 |
| General contractorConstruction Contractor Registration. Contractors register with Labor and Industries. You need a state business license, a surety bond and general liability insurance first. | Washington State Department of Labor and Industries (L&I) | $150.20 application fee | Source | Nov 7, 2026 |
| Selling homemade food (cottage food)Cottage Food Permit. To sell homemade foods like baked goods, jams and candies from your home kitchen, get a Cottage Food Permit from WSDA, which includes a home inspection. Sales must be direct to the customer. | Washington State Department of Agriculture (WSDA) | $355 for a two year permit | Source | Nov 7, 2026 |
What is different in Washington
- At $180, the LLC filing fee is among the highest: only 6 of 49 verified states charge more.
- Business names (DBAs) are filed with the state, at the Washington Department of Revenue, Business Licensing Service. At $5, the state DBA fee is among the lowest: only 1 of 33 verified states charge less.
- Homemade food sales are capped at $35,000 a year. Of the 16 states where we verified a cap, 13 allow more.
- Home food sellers need the Cottage Food Permit ($355 for a two year permit).
- At $121, the salon or shop license fee is near the middle: 18 of 36 verified states charge less and 17 charge more.
- Annual Report: $70 a year. Every Washington LLC files an annual report with the Secretary of State each year to stay active. A higher fee applies if the report is filed late.
Steps to start a business in Washington
Pick a structure and register it
Sole owners can start under their own name. To form an LLC, file the Certificate of Formation with the Washington Secretary of State, Corporations and Charities Division ($180).
Get a free EIN
Apply on irs.gov. You need it to hire, and banks usually ask for it. Never pay a website for an EIN.
Register your business name
If you trade under a name that is not your legal name, file a DBA with the Washington Department of Revenue, Business Licensing Service.
Register for sales tax
If you sell taxable goods or services, get your permit from the Washington Department of Revenue before your first sale.
Get the state business license
Washington Business License, from the Washington Department of Revenue, Business Licensing Service.
Get a state license for your type of business
Salons, child care, alcohol, building work and home food each have their own state rules. See the table above.
Check city and county permits
Ask about a local business license, zoning, health and building permits before you sign a lease.
Register as an employer when you hire
Open a state unemployment insurance tax account with the Washington Employment Security Department (ESD).
City and county permits
Cities and countys in Washington can require their own business license, zoning approval, health permit or building permit. Rules change from place to place, so ask your city hall and county clerk before you sign a lease. Home businesses often need a home occupation permit.
In the biggest cities, ask these local governments:
- Seattle: the city, and King County. Business license tax certificate (seattle.gov), City of Seattle (seattle.gov)
City rules and fees are not in our guide yet.
Questions about business licenses in Washington
Do I need a business license in Washington?
Only some businesses. Apply to the Department of Revenue for a Washington business license. Each application has a processing fee, plus any endorsement or trade name fees. The official fee is $50 to open a new business, plus any endorsement fees.
How much is a business license in Washington?
The Washington Business License costs $50 to open a new business, plus any endorsement fees. Your city or county may charge for its own license too.
How much is an LLC in Washington?
The Washington Secretary of State, Corporations and Charities Division charges $180 filing fee plus an online processing fee to file the Certificate of Formation. File a Certificate of Formation with the Washington Secretary of State online. Faster processing costs extra.
How much does an LLC cost per year in Washington?
Annual Report: $70 a year. Every Washington LLC files an annual report with the Secretary of State each year to stay active. A higher fee applies if the report is filed late.
Does an LLC need a business license in Washington?
Yes, if your type of business or your location requires one. Forming an LLC only registers your company with the state; it is not a license. An LLC in Washington still needs any state license for its type of business and any local business license from its city or county.
Do I need a sales tax permit in Washington?
Yes, if you sell taxable goods or services. If you sell goods or services that need sales tax, or your gross income is above a yearly amount, you need a state tax registration. It is added to your Washington business license. Official fee: Free, plus the business license processing fee.
How much is a DBA in Washington?
Register a trade name (doing business as name) with the Department of Revenue through a Business License Application. Sole proprietors and partnerships using a name other than the owners' full legal names, and companies using another name, must register. Official fee: $5 per trade name, plus the license processing fee.
Can I sell homemade food from home in Washington?
To sell homemade foods like baked goods, jams and candies from your home kitchen, get a Cottage Food Permit from WSDA, which includes a home inspection. Sales must be direct to the customer. Fee: $355 for a two year permit. Sales cap: $35,000 a year.
Do contractors need a state license in Washington?
Contractors register with Labor and Industries. You need a state business license, a surety bond and general liability insurance first. Official fee: $150.20 application fee.
Do I need an EIN?
You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. It is free: never pay a website for an EIN.
Sources
Every fact on this page comes from an official government page, checked on the date shown. Facts we could not confirm are marked Not yet verified and show no number. How we check.
- General state business license Washington Department of Revenue, Business Licensing Service Checked Nov 7, 2026
- Form an LLC Washington Secretary of State, Corporations and Charities Division Checked Nov 7, 2026
- Business name (DBA) Washington Department of Revenue, Business Licensing Service Checked Nov 7, 2026
- Sales tax permit Washington Department of Revenue Checked Nov 7, 2026
- Unemployment insurance (once you hire) Washington Employment Security Department (ESD) Checked Nov 7, 2026
- Official business portal State of Washington Checked Nov 7, 2026
- Hair salon, barber shop or nail salon Washington State Department of Licensing, Cosmetology Program Checked Nov 7, 2026
- Child care in your home Washington Department of Children, Youth, and Families (DCYF) Checked Nov 7, 2026
- Selling alcohol (bar or restaurant) Washington State Liquor and Cannabis Board (LCB) Checked Nov 7, 2026
- General contractor Washington State Department of Labor and Industries (L&I) Checked Nov 7, 2026
- Selling homemade food (cottage food) Washington State Department of Agriculture (WSDA) Checked Nov 7, 2026
- Annual Report Washington Secretary of State Checked Nov 7, 2026
- Federal tax ID (EIN) Internal Revenue Service (IRS) Checked Nov 7, 2026