Virginia LLC Costs 2026: $100 to Form + $50/yr
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)
| Item | Cost/Details | Notes |
|---|---|---|
| Articles of Organization (Form LLC1011) | $100 | One-time formation fee (SCC) |
| Annual Registration Fee | $50 | Due last day of anniversary month |
| Late Penalty (Annual Registration) | $25 | If paid after due date |
| Reinstatement (Form LLC1050.4P) | $100 + unpaid fees | After cancellation for non-payment |
| Foreign LLC Registration (Form LLC1052) | $100 | To operate in Virginia as an out-of-state LLC |
| Registered Agent Service (optional) | $100–$300/yr | Market 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?
Does Virginia require an annual report for LLCs?
When is the Virginia LLC annual registration fee due?
What happens if I pay the Virginia annual registration fee late?
Does Virginia have a franchise tax for LLCs?
How much does a Virginia LLC cost per year?
What is the Virginia LLC annual fee?
Does Virginia have an LLC franchise tax?
When are Virginia LLC taxes due?
Do Virginia LLCs file federal tax returns?
Official Source
For the most up-to-date information, always verify requirements with the official Virginia Secretary of State website:
https://www.scc.virginia.govImportant 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.
Related Virginia LLC Articles
Virginia Registered Agent Requirements 2026
Who can be a registered agent in Virginia and the address rules.
Can I Be My Own Registered Agent in Virginia?
Pros/cons of using your home address vs hiring a service.
Virginia Foreign LLC Registration
How to register an out-of-state LLC with the Virginia SCC.
Virginia LLC Compliance Guide
Deadlines, penalties, and a simple checklist to stay in good standing.
Complete Virginia LLC Compliance Guide
View all Virginia LLC requirements, fees, and deadlines in one place.
View VA State GuideOr compare Virginia to every state on the annual report deadlines hub.