Virginia LLC Taxes & Fees 2026: Complete Cost Guide
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)
- $50 annual registration fee (due last day of your anniversary month)
- Late annual registration payments incur a $25 penalty
- Foreign LLC registration fee: $100
- No Virginia franchise tax specifically on LLCs
- Your federal tax classification determines how you file Virginia taxes
| 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 |
| 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.
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 remains unpaid, the SCC can cancel the LLC (which can interrupt contracts, financing, and your ability to prove good standing).
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: may file and pay Virginia corporate income tax where applicable.
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.
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)
- Varies — taxes based on your business and elections
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?
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
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Virginia Foreign LLC Registration
How to register an out-of-state LLC with the Virginia SCC.
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