Business Law in Washington

Washington LLC formation costs $200 with no annual report fee. Attorney fees range $1,500-$3,500. Washington has no corporate or personal income tax but imposes a Business & Occupation (B&O) tax on gross receipts at rates from 0.138% to 3.3% depending on classification. Seattle adds a city B&O tax. The state's tech ecosystem (Amazon, Microsoft, Google, Meta offices) creates massive demand for technology, IP, and employment lawyers. Washington's non-compete statute (effective 2020) requires minimum earnings thresholds ($116,593 for employees) for enforcement — one of the most employee-friendly non-compete laws nationally.