LLC Taxes & FeesVA

Virginia LLC Costs 2026: $100 to Form + $50/yr

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DR
CPA · Small Business Compliance Specialist

Quick Answer

In Virginia, forming an LLC costs $100 with the Virginia State Corporation Commission (SCC). After formation, most Virginia LLCs must pay a $50 annual registration fee every year. The due date is the last day of the month your LLC was organized (your “anniversary month”). If you pay late, Virginia adds a $25 penalty, and continued non-payment can lead to cancellation. Virginia does not have an LLC franchise tax, but your LLC may still have state income tax filing obligations depending on how it is taxed (disregarded entity, partnership, or corporation).

Key Takeaways

  • $100 Virginia LLC formation fee (Articles of Organization, Form LLC1011)
  • $50 annual registration fee (due last day of your anniversary month)
  • Late annual registration payments incur a $25 penalty; non-payment cancels the LLC after the 3rd month
  • Foreign LLC registration fee: $100 (Form LLC1052)
  • No Virginia franchise tax on LLCs; VA individual income tax tops out at 5.75%
  • Reinstatement after cancellation: $100 plus all unpaid fees (Form LLC1050.4P)
ItemCost/DetailsNotes
Articles of Organization (Form LLC1011)$100One-time formation fee (SCC)
Annual Registration Fee$50Due last day of anniversary month
Late Penalty (Annual Registration)$25If paid after due date
Reinstatement (Form LLC1050.4P)$100 + unpaid feesAfter cancellation for non-payment
Foreign LLC Registration (Form LLC1052)$100To operate in Virginia as an out-of-state LLC
Registered Agent Service (optional)$100–$300/yrMarket rate if you hire a service

Virginia LLC Formation Fee

To form a Virginia LLC, you file Articles of Organization with the Virginia State Corporation Commission (SCC). The state filing fee is $100.

Most LLCs can file online through the SCC’s Clerk’s Information System (CIS), which is usually the fastest way to get confirmation. You can also file by mail, but online filing helps reduce processing delays and common form errors. The $100 fee is published on the SCC Virginia LLC forms and fees page.

For the wider compliance picture, see our Virginia LLC compliance hub, and if you’re weighing whether to act as your own agent, read Can I be my own registered agent in Virginia?

Annual Registration Fee (Ongoing Cost)

Virginia LLCs generally pay a $50 annual registration fee. The due date is tied to your LLC’s formation month: it’s due by the last day of your anniversary month each year.

Example

If your Virginia LLC was organized in April, your annual registration fee is due by April 30 each year.

If the SCC doesn’t receive payment by the deadline, Virginia assesses a $25 penalty. If the fee stays unpaid through the last day of the third month after the due date, the LLC is automatically canceled by operation of law. Reinstating a canceled LLC costs $100 plus all unpaid fees (Form LLC1050.4P). These amounts are confirmed on the SCC’s annual registration fees page.

For a deadline checklist and reinstatement walkthrough, see our Virginia LLC compliance guide and the dedicated Virginia annual registration breakdown.

Registered Agent Cost

Virginia requires every LLC to maintain a registered agent and registered office address in the state. If you hire a commercial registered agent service, typical pricing is $100–$300 per year.

If you qualify and choose to serve as your own registered agent, you can reduce recurring costs — but you’ll trade money for privacy and convenience. (Your registered office address becomes part of the public record.)

Virginia Taxes for LLCs (Basics)

Virginia does not have a standalone “LLC franchise tax.” Instead, your Virginia tax obligations depend on how your LLC is treated for federal tax purposes:

  • Single-member LLC (default): typically a disregarded entity; income is reported on the owner’s return.
  • Multi-member LLC (default): typically taxed as a partnership; income passes through to members.
  • LLC electing corporate taxation: files Form 500 and pays Virginia’s flat 6% corporate income tax.

For pass-through LLCs, members report their share on a Virginia individual return. Virginia’s individual income tax is graduated: 2% up to $3,000, 3% on $3,001–$5,000, 5% on $5,001–$17,000, and 5.75% on income over $17,000 — so most owners hit the top 5.75% rate. The Virginia individual return is generally due May 1 (May 1, 2026 for tax year 2025), per the Virginia Department of Taxation.

Depending on what you sell and where your customers are located, you may also need to register for and collect Virginia sales and use tax. Because tax rules vary by business model, consider confirming your setup with a CPA.

Foreign LLC Registration Fee

If your LLC was formed in another state but will be doing business in Virginia, you typically need to register as a foreign LLC with the SCC. Virginia’s foreign LLC registration fee is $100 (Form LLC1052), per the SCC’s foreign LLC forms and fees page. Walk through the steps in our Virginia foreign LLC registration guide.

Typical Total Cost (Year 1 vs Ongoing)

Year 1 (Typical)

  • $100 — formation filing fee
  • $0–$300 — registered agent (optional)
  • $50 — annual registration fee (timing depends on your formation month)

Ongoing (Each Year)

  • $50 — annual registration fee
  • $0–$300 — registered agent (if hired)
  • Income tax — up to 5.75% (individual) or 6% (corporate election) on profits

Frequently Asked Questions

How much does it cost to form an LLC in Virginia?

Virginia’s LLC formation fee is $100 when you file Articles of Organization with the Virginia State Corporation Commission (SCC).

Does Virginia require an annual report for LLCs?

Virginia doesn’t have a traditional “annual report” form for LLCs like some states. Instead, LLCs generally pay a $50 annual registration fee each year. Many business owners think of this as the Virginia annual report requirement because it’s the main yearly compliance cost.

When is the Virginia LLC annual registration fee due?

The annual registration fee is due by the last day of the month your LLC was organized or registered in Virginia (your anniversary month).

What happens if I pay the Virginia annual registration fee late?

Late payments are assessed a $25 penalty. If the fee (and any penalty) is not paid for long enough, the SCC can cancel the LLC.

Does Virginia have a franchise tax for LLCs?

Virginia does not impose a specific franchise tax on LLCs. However, LLC owners may still have Virginia income tax filing and payment obligations depending on their situation and how the LLC is taxed.

How much does a Virginia LLC cost per year?

A typical Virginia LLC costs about $50 per year for the state annual registration fee, plus $0–$300 if you hire a commercial registered agent. Add any federal and Virginia state income taxes owed based on your LLC’s tax classification and profits.

What is the Virginia LLC annual fee?

The Virginia LLC annual fee is a flat $50 annual registration fee paid to the Virginia State Corporation Commission (SCC). It is due by the last day of your LLC’s anniversary month each year, with a $25 late penalty if missed.

Does Virginia have an LLC franchise tax?

No. Virginia does not impose a franchise tax on LLCs. The only mandatory state-level LLC charge is the $50 annual registration fee. Income taxes still apply based on how the LLC is taxed federally (disregarded entity, partnership, or corporation).

When are Virginia LLC taxes due?

Virginia LLC annual registration fees are due the last day of your formation anniversary month. Virginia individual income tax returns (for pass-through LLC owners) are due May 1, 2026 for tax year 2025. Federal partnership and S-corp returns are due March 16, 2026; single-member LLC owners file with their personal return by April 15, 2026.

Do Virginia LLCs file federal tax returns?

Yes. Virginia LLCs must file federal returns based on their tax classification: single-member LLCs report on the owner’s Schedule C (Form 1040), multi-member LLCs file Form 1065 partnership returns, and LLCs electing corporate taxation file Form 1120 or 1120-S. Virginia does not change federal filing requirements.

Official Source

For the most up-to-date information, always verify requirements with the official Virginia Secretary of State website:

https://www.scc.virginia.gov

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

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