Washington: no corporate income tax, franchise tax unconfirmed and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
No
none
Franchise or privilege
Not verified
Not verifiedEntity annual report
Yes
Due by the last day of the month in which the business was originally formed or registered; may be filed up to 180 days before that expiration date
Return due date
Not verified
Not verifiedExtension
Available
Lack of funds, poor cash flow or business slowdown are expressly not grounds for an extension.
Zero activity / minimum tax
A business with no activity must still report: file a 'no business activity' return online (Express File or My DOR) or by phone. Businesses meeting all active non-reporting criteria, including B&O…
Washington has no minimum B&O tax amount stated on the retrieved pages; the small business credit can reduce B&O tax to zero.
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
- Extension
Extension
Does not extend paymentLack of funds, poor cash flow or business slowdown are expressly not grounds for an extension.
Must be requested
- Entity report
Entity report
Due by the last day of the month in which the business was originally formed or registered; may be filed up to 180 days before that expiration date
Failure to file by the expiration date results in delinquent status and may lead to administrative dissolution. Fee amount was not captured from the retrieved page.
Email me the Washington guide
We send you this page with its sources, and we tell you if a date changes.
Frequently asked questions
Does Washington impose a corporate income tax?
No. The official source we consulted does not impose a corporate income tax.
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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