Operating in Washington requires integration with the Unified Business Identifier (UBI) program and the MyDOR tax portal. States Business Consulting ensures your entity remains compliant from Seattle and Bellevue to Spokane.
I. Washington Entity Formation & Licensing
SOS Corporate Registration
Form your LLC or Corporation via the Secretary of State ($200 fee). Note: You must file an Initial Report within 120 days of formation to remain active.
WA SOS CCFS PortalBusiness License Application
Register for your Master Business License via MyDOR. This single application handles tax registration and most city-level endorsements across the state.
Apply for WA Business LicenseUBI Number Management
Your 9-digit Unified Business Identifier (UBI) is the key for all state interactions. Ensure all branch locations are linked under your primary account ID.
UBI Program DetailsII. 2026 Tax & Compliance Updates
B&O Tax Threshold ($2M)
Effective Jan 1, 2026, the B&O tax threshold is $2 million. While most small businesses will have $0 tax due, monthly or quarterly filing is still mandatory via MyDOR.
B&O Tax Rates & RulesAnnual Reports
- Due end of anniversary month
- $60 Online Filing Fee
- Mandatory for LLCs/Corporations
- FinCEN Beneficial Ownership (BOI)
III. Workforce & Employer Mandates
Washington has some of the nation's most comprehensive employer programs, managed by the ESD:
Paid Leave (PFML) - 1.13%
The 2026 PFML total premium rate is 1.13% of gross wages. Employers with 50+ employees contribute 28.57% of this total; employees pay the remainder.
WA Paid Leave PortalWA Cares & Unemployment
The WA Cares Fund (Long-term care) rate remains at 0.58%. Unemployment Insurance (UI) taxes are managed through the eServices portal.
ESD Employer TaxesNew Hire Reporting
All WA employers must report new hires or re-hires within 20 days of the hire date to the Department of Social and Health Services (DSHS).
WA New Hire Reporting