VA

Virginia LLC Fees, Annual Report & Penalties (2026)

Formation, deadlines & compliance for Virginia LLCs

Virginia LLCs are filed with the State Corporation Commission (SCC) and have a low $100 formation fee. The primary ongoing requirement is a $50 annual registration fee due by the last day of the LLC’s anniversary month. Virginia does not impose an LLC franchise tax, but owners may have Virginia income tax obligations depending on their tax setup.

DR
Daniel Reyes, CPA
CPA · Small Business Compliance Specialist
Last updated:
$100
Formation Fee
$50
Annual Report
$100
Foreign LLC Fee
No
Franchise Tax

Quick Navigation

1Virginia LLC Formation

To form an LLC in Virginia, you'll need to file Articles of Organization with the Virginia Secretary of State.

Formation Details

2Annual Report Requirements

Virginia requires LLCs to file a annual report to maintain good standing with the state.

Annual Report Details

  • Filing Fee: $50
  • Due Date: Last day of the month the LLC was organized or registered (anniversary month) each year
  • Frequency: Annually

3Registered Agent Requirements

Virginia requires all LLCs to maintain a registered agent.

Can You Be Your Own Registered Agent?

Yes, you can serve as your own registered agent in Virginia.

Requirements: Under Va. Code § 13.1-1015, an individual agent must be a Virginia resident who is a member or manager of the LLC (or a member/manager/officer/director/general partner/trustee of an entity that is a member or manager), or a member of the Virginia State Bar — not just any Virginia resident. Alternatively, a domestic or foreign corporation, LLC, or RLLP authorized to transact business in Virginia (which cannot be its own agent). The registered office must be a physical Virginia street address (no PO Box). Change of agent uses Form LLC1016 (no fee).

4Foreign LLC Registration

If your LLC was formed in another state but you want to do business in Virginia, you'll need to register as a foreign LLC.

Foreign LLC Registration

  • Registration Fee: $100
  • Requirements: Application for Registration as a Foreign LLC (Form LLC1052) with a certified/authenticated copy of the home-state articles of organization (and amendments) certified within the past 12 months — Virginia will NOT accept a certificate of good standing/existence — plus a Virginia registered agent with a physical Virginia registered office.

5Virginia LLC Taxes

Virginia does not impose a franchise tax on LLCs. Pass-through LLCs are generally not taxed at the entity level. Members may owe Virginia individual income tax (graduated rates up to 5.75%) on their share of LLC income if they are Virginia residents or have Virginia-source income.

6Penalties for Non-Compliance

Late Filing Penalties

$25 penalty if the annual registration fee is not received by the due date.

Administrative Dissolution Risk

If the annual registration fee remains unpaid, the SCC can cancel the LLC (typically after the third month following the due date). Reinstatement generally requires an application and payment of all overdue fees and penalties.

Key Considerations for Virginia LLCs

  • Low $100 formation fee — one of the most affordable in the US
  • Annual registration fee: $50, due by last day of the anniversary month
  • No franchise tax on LLCs — entity level is not taxed
  • Members may owe Virginia individual income tax (up to 5.75%) on their share of income
  • Registered agent must have a physical Virginia address
  • Online filing through the Virginia State Corporation Commission (SCC)

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.

Virginia LLC Compliance Guides

Virginia LLC Taxes & Fees 2026

Formation cost, state/franchise tax, and the yearly fees a Virginia LLC owes.

Virginia LLC Annual Report & Compliance

Deadlines, fees, and filing steps to keep your Virginia LLC in good standing.

Virginia Registered Agent Requirements

Who can serve, the physical-address rule, and what a Virginia agent costs.

Can I Be My Own Registered Agent in Virginia?

The rules — and trade-offs — for acting as your own Virginia registered agent.

Virginia Foreign LLC Registration

How to register an out-of-state LLC to legally do business in Virginia.

Official Resources

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

https://www.scc.virginia.gov