How to Form Corporation in Washington

Quick Answer

As of April 10, 2026, forming a corporation in Washington State requires filing Articles of Incorporation with the Secretary of State for a $200 filing fee. The processing time is typically 5-10 business days, and you’ll need a registered agent with a Washington address. Washington offers the advantage of no state income tax, making it an attractive state for business formation.

Step-by-Step Formation Process

Follow these steps to incorporate your business in Washington State:

1. Choose and Reserve Your Corporate Name

   • Search available names on the Washington Secretary of State website
   • Your name must include “Corporation,” “Corp.,” “Incorporated,” or “Inc.”
   • Consider reserving your name for 180 days if you’re not ready to file immediately

2. Appoint a Registered Agent

   • Select an individual or business entity with a Washington address
   • The registered agent will receive official correspondence and legal documents
   • You can serve as your own registered agent if you have a Washington address

3. Prepare Articles of Incorporation

   • Download the Articles of Incorporation form from the Washington Secretary of State website
   • Include required information: corporate name, registered agent details, number of authorized shares, and incorporator information
   • Sign the document as the incorporator

4. File Articles of Incorporation

   • Submit the completed form online through the Washington Secretary of State’s website
   • Pay the $200 filing fee by credit card or electronic check
   • Alternatively, mail the form with a check to the Secretary of State’s office

5. Obtain an Employer Identification Number (EIN)

   • Apply for an EIN through the IRS website immediately after incorporation
   • This federal tax ID number is required for banking and tax purposes

6. Create Corporate Bylaws

   • Draft internal rules governing your corporation’s operations
   • While not filed with the state, bylaws are essential for corporate compliance

7. Hold Initial Board Meeting

   • Elect officers, adopt bylaws, and issue initial stock certificates
   • Document these actions in corporate meeting minutes

Costs Breakdown

Here’s a comprehensive breakdown of costs to form a corporation in Washington State as of April 2026:

Fee Type	Amount	Notes
Articles of Incorporation	$200	Required state filing fee
Registered Agent (if hiring)	$100-$300/year	Optional if you serve as your own
Name Reservation	$30	Optional, reserves name for 180 days
Certified Copies	$20 each	For banking and other purposes
EIN Application	Free	Apply directly through IRS website
Corporate Kit	$50-$200	Optional, includes seal and certificates

The minimum cost to form a corporation in Washington is $200 if you serve as your own registered agent and handle the filing yourself.

Requirements Checklist

Before filing your Articles of Incorporation, ensure you have:

• Unique Corporate Name: Must be distinguishable from existing entities and include required corporate designators
• Registered Agent: Individual or entity with a Washington address to receive legal documents
• Incorporator: At least one person to sign and file the Articles of Incorporation
• Authorized Shares: Determine the number and type of shares your corporation will be authorized to issue
• Business Purpose: While Washington allows general purposes, consider specifying your business activities
• Principal Office Address: Your corporation’s primary business address (can be out of state)
• Filing Fee: $200 for standard processing

Optional but recommended items:

• Corporate bylaws outlining internal governance
• Initial board of directors identified
• Banking information for business account opening

Tax Implications

Washington State offers significant tax advantages for corporations:

State Income Tax: Washington has no state income tax for corporations, providing substantial savings compared to other states.

Business & Occupation (B&O) Tax: Instead of income tax, Washington imposes a B&O tax on gross receipts. Rates vary by business classification, typically ranging from 0.13% to 1.5%.

Sales Tax: The base state sales tax rate is 6.5%, with additional local taxes that can bring the total to 10.4% or higher in some areas.

Federal Taxes: Your corporation will still be subject to federal corporate income tax at a flat rate of 21% on profits.

Tax Elections: Consider whether to elect S Corporation status to potentially avoid double taxation, though this requires meeting specific IRS criteria.

Ongoing Obligations

Washington corporations must fulfill several ongoing requirements:

Annual Reports: File an Annual Report by the end of your anniversary month each year. The filing fee is $60 as of April 2026.

Tax Filings:

• File federal corporate tax returns (Form 1120) by the 15th day of the fourth month after your tax year ends
• File Washington B&O tax returns monthly, quarterly, or annually depending on your tax liability

Corporate Records: Maintain proper corporate records including:

• Meeting minutes for board and shareholder meetings
• Stock transfer records
• Financial statements
• Corporate resolutions

Registered Agent Maintenance: Ensure your registered agent information remains current and notify the Secretary of State of any changes.

Registered Agent

Washington law requires every corporation to maintain a registered agent with a Washington address. The registered agent serves as your corporation’s official point of contact for:

• Service of legal process and lawsuits
• Official correspondence from the Secretary of State
• Tax notices and compliance documents

Registered Agent Options:

1. Yourself: If you have a Washington address and will be available during business hours
2. Employee or Officer: Another individual associated with your business who meets the requirements
3. Professional Service: A commercial registered agent service that specializes in this function

Requirements for Registered Agents:

• Must have a physical address in Washington (not a P.O. Box)
• Must be available during normal business hours
• Individual must be 18+ years old or be an authorized business entity

Professional registered agent services typically charge $100-$300 annually and provide additional benefits like document scanning and compliance reminders.

Common Mistakes to Avoid

1. Choosing an Unavailable Name: Always search the Secretary of State database before settling on a corporate name. Consider trademark searches as well to avoid future conflicts.

2. Inadequate Registered Agent Planning: Don’t assume you can serve as your own registered agent without understanding the commitment. Missing important documents can result in compliance issues.

3. Mixing Personal and Business Finances: Open a separate business bank account immediately after incorporation and never commingle personal and corporate funds.

4. Ignoring Corporate Formalities: Hold required meetings, maintain minutes, and follow your bylaws to preserve limited liability protection.

5. Failing to Obtain Required Licenses: Research industry-specific licenses and permits required for your business operations in Washington.

6. Overlooking B&O Tax Registration: Register for Washington’s Business & Occupation tax within 30 days of starting business activities.

7. Inadequate Record Keeping: Maintain comprehensive corporate records from day one, including meeting minutes, resolutions, and financial documents.

Related Guides

• How to Form Corporation in Alabama: 2026 Step-by-Step Guide
• How to Form Corporation in Alaska: 2026 Step-by-Step Guide
• How to Form Corporation in Arkansas: 2026 Step-by-Step Guide
• How to Form Corporation in Hawaii: 2026 Step-by-Step Guide
• How to Form Corporation in Idaho: 2026 Step-by-Step Guide

FAQ

How long does it take to form a corporation in Washington?

Standard processing time for Articles of Incorporation in Washington is 5-10 business days when filed online. Expedited processing options may be available for an additional fee. Once approved, you’ll receive a Certificate of Incorporation confirming your corporation’s legal existence.

Can I form a Washington corporation if I live in another state?

Yes, you can incorporate in Washington regardless of where you live. However, you’ll need a registered agent with a Washington address to receive official correspondence. Many out-of-state business owners hire professional registered agent services to fulfill this requirement.

What’s the difference between authorized shares and issued shares?

Authorized shares are the maximum number of shares your corporation is legally allowed to issue, as specified in your Articles of Incorporation. Issued shares are the actual shares distributed to shareholders. You can issue fewer shares than authorized, but you cannot exceed the authorized amount without amending your Articles of Incorporation.

Do I need an attorney to form a corporation in Washington?

While not legally required, consulting with an attorney is recommended, especially for complex business structures or if you’re unfamiliar with corporate law. However, many straightforward incorporations can be completed by business owners using official state forms and resources.

How much does the Washington Annual Report cost?

The Annual Report fee is $60 as of April 2026. This report must be filed by the end of your corporation’s anniversary month each year to maintain good standing with the state.

Can I change my registered agent after incorporation?

Yes, you can change your registered agent at any time by filing a Statement of Change of Registered Agent with the Washington Secretary of State. There may be a small filing fee for this change, and you should ensure continuous registered agent coverage to avoid compliance issues.

What happens if I don’t file my Annual Report on time?

Failure to file your Annual Report by the deadline can result in your corporation being administratively dissolved by the state. This can lead to loss of limited liability protection and additional costs to reinstate your corporation. Always file your Annual Report before the deadline to maintain good standing.

Do I need to publish my incorporation in a newspaper?

No, Washington does not require corporations to publish notice of incorporation in newspapers, unlike some other states. This saves both time and money in the formation process.

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Disclaimer: This information is provided for educational purposes only and should not be considered legal or tax advice. Business formation requirements and fees can change. For advice specific to your situation, consult with a qualified attorney or accountant. Contact the Washington Secretary of State for the most current information on filing requirements and fees.