Starting a Business in Washington: Licenses, Registrations & Checklist

Washington start-up checklist

Form your LLC or corporation with Washington Secretary of State, Corporations and Charities. Official page
A trade name (DBA) is registered with the state.

Register for state taxes with Washington Department of Revenue. Official page
Business-level tax: Business & Occupation (B&O) tax on gross receipts; no corporate or individual income tax.
Sales tax: get a Washington business license with retail sales tax endorsement from Washington Department of Revenue before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
Local sales taxes are collected through the state return.
Washington has no wage withholding for state income tax.

Register for unemployment insurance with Washington Employment Security Department. The 2026 taxable wage base is $78,200 per employee; experience-rated rates run from 0% to 5.4%. Official page
Workers' compensation must be bought from the state fund, run by Washington Department of Labor & Industries. Required when: 1 employee
Washington Paid Family and Medical Leave and WA Cares premiums (Washington Employment Security Department). Applies from 1 employee.
Paid sick leave is required statewide from 1 employee.
Post the required labor notices at your workplace. Official page

(LLCs, corporations and nonprofits): every year around the formation anniversary; fee $70.
Washington state business license (Business Licensing Service) (Washington Department of Revenue, Business Licensing Service); renewed every year. Official page
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Business filings and annual reports: Washington Secretary of State, Corporations and Charities. Official page
Taxes: Washington Department of Revenue. Official page
Unemployment insurance and labor rules: Washington Employment Security Department. Official page
Workers' compensation: Washington Department of Labor & Industries.
Contractor licensing: Washington Department of Labor & Industries (contractor registration).
Real estate licensing: Washington Department of Licensing.
Alcohol licensing: Washington State Liquor and Cannabis Board.
Child care licensing: Washington Department of Children, Youth, and Families.
Health facility licensing: Washington Department of Health.

City business license endorsement (City via Business Licensing Service): City licenses are added as endorsements to the state business license; Seattle and others levy local B&O taxes.
Cannabis: adult-use licensing, regulated by Washington State Liquor and Cannabis Board.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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