Tutoring 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 — No Tutoring License Required

   Washington State does not require a state license or certification for private tutors. Tutoring is an unregulated profession. No teaching credential is needed. If students come to your home for tutoring in Seattle, you are generally permitted under residential zoning rules for home occupations, provided the activity remains secondary to the residential use.

   Official government source

   N/A·N/A

   N/A

   N/A

2. Washington State Business License

   Most businesses in Washington must register with the Washington State Department of Revenue's Business Licensing Service and obtain a Unified Business Identifier (UBI). LLCs and corporations first file formation documents with the Washington Secretary of State. This state registration comes before obtaining a Seattle 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 earning income from Seattle customers or with a physical location in Seattle must obtain a Seattle Business License Tax Certificate. This includes home-based tutoring businesses. The annual fee is based on gross revenues in Seattle.

   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.

Official Sources

• Seattle — Business License Tax
• Washington Business Licensing Service
• Washington Office of Superintendent of Public Instruction

Related Guides