Massage Therapy Business Permit Requirements in Seattle, WA

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC/corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Washington State Licensed Massage Therapist (LMT) License

   Washington requires massage therapists to be licensed by the Department of Health. Education must total at least 625 hours completed over no fewer than 24 weeks: 90 hours anatomy and physiology, 60 kinesiology, 70 pathology, 260 theory/principles/practice of massage, 50 student clinic, 55 clinical/business practices, and 40 professional ethics. Applicants must pass an examination administered by the NCBTMB or the FSMTB (MBLEx), with the score sent directly to the department, and pass a background check. Licenses expire every year on the practitioner's birthday and may be renewed within 90 days before expiration.

   Official government source

   $226 application and initial license fee, which includes the mandatory $16 HEALWA fee; $166 to renew each year; $75 late renewal penalty; $25 intraoral massage endorsement (WAC 246-830-990). The NCBTMB or FSMTB exam fee is paid directly to the testing body and is not set by DOH. All fees are nonrefundable.·DOH does not publish a guaranteed turnaround; the application is reviewed only after education, exam score, and background check are all on file, so allow several weeks after passing the exam.

   $226 application and initial license fee, which includes the mandatory $16 HEALWA fee; $166 to renew each year; $75 late renewal penalty; $25 intraoral massage endorsement (WAC 246-830-990). The NCBTMB or FSMTB exam fee is paid directly to the testing body and is not set by DOH. All fees are nonrefundable.

   DOH does not publish a guaranteed turnaround; the application is reviewed only after education, exam score, and background check are all on file, so allow several weeks after passing the exam.

2. Washington Business License (UBI)

   Most businesses operating in Washington must register with the Washington State Department of Revenue through the Business License Application to get a Unified Business Identifier (UBI) number and business licence.

   Official government source

   $50 Business License Application processing fee to open or reopen a business; $0 to add a location; $10 for any other change (hiring employees, registering a trade name, adding endorsements to an existing location); $5 annual renewal processing fee. Endorsement fees are charged in addition.·About 10 business days for online applications, plus another 2-3 weeks if city or state endorsements need approval; mailed applications can take up to 6 weeks.

   $50 Business License Application processing fee to open or reopen a business; $0 to add a location; $10 for any other change (hiring employees, registering a trade name, adding endorsements to an existing location); $5 annual renewal processing fee. Endorsement fees are charged in addition.

   About 10 business days for online applications, plus another 2-3 weeks if city or state endorsements need approval; mailed applications can take up to 6 weeks.

1. Seattle Business License Tax Certificate

   All businesses operating in Seattle must obtain a Business License Tax Certificate from Seattle City Finance (License and Tax Administration). The certificate fee is tiered by Seattle taxable gross revenue and renews annually. Seattle B&O tax itself is owed only above $2 million in annual taxable gross revenue (the threshold rose from $100,000 on January 1, 2026).

   Official government source

   $73/year if your Seattle taxable revenue is under $20,000, $147 for $20,000-$499,999.99, $667 for $500,000-$1,999,999.99, $1,604 for $2 million-$5 million, and $3,210 for more than $5 million (2026 fee schedule), plus $10 per branch location. Businesses that start July 1 or later pay half the first-year fee.·You can usually print the certificate within 2-3 business days after your payment processes.

   $73/year if your Seattle taxable revenue is under $20,000, $147 for $20,000-$499,999.99, $667 for $500,000-$1,999,999.99, $1,604 for $2 million-$5 million, and $3,210 for more than $5 million (2026 fee schedule), plus $10 per branch location. Businesses that start July 1 or later pay half the first-year fee.

   You can usually print the certificate within 2-3 business days after your payment processes.

2. Seattle Zoning / Certificate of Occupancy

   Commercial locations must comply with Seattle zoning for personal services, typically allowed in Neighborhood Commercial, Commercial, or Mixed Use zones. A Certificate of Occupancy is required if the use of the space is changing, obtained through SDCI's Construction Permit - Establishing Use. Contact the Seattle Department of Construction and Inspections to confirm zoning and permit requirements for your specific address.

   Official government source

   The permit fee to establish use for the record is 1.5 times the SDCI base fee, which is $292 in the 2026 Fee Subtitle (about $438), plus a minimum of two hours of land use review at $551 an hour. If construction is included you also pay permit and plan-review fees based on the value of the work. All fees carry an added technology fee.·SDCI can usually take in a complete application within 2-3 weeks, then aims to finish initial review in 2-3 weeks for simple applications and 8 weeks for complex ones; corrections extend that.

   The permit fee to establish use for the record is 1.5 times the SDCI base fee, which is $292 in the 2026 Fee Subtitle (about $438), plus a minimum of two hours of land use review at $551 an hour. If construction is included you also pay permit and plan-review fees based on the value of the work. All fees carry an added technology fee.

   SDCI can usually take in a complete application within 2-3 weeks, then aims to finish initial review in 2-3 weeks for simple applications and 8 weeks for complex ones; corrections extend that.

Official Sources

• Washington State DOH — Massage Therapist License
• Seattle — Business License Tax
• Washington Business Licensing Service

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