Virginia LLC Requirements

Updated for 2026 · Official Secretary of State Website

Virginia offers straightforward LLC formation with a $100 filing fee and a simple $50 annual registration fee — notably, there's no annual report form to fill out, just a fee to pay. Virginia's proximity to Washington, D.C. and large federal contracting sector drive significant business formation. The state's diverse economy spans technology, defense, agriculture, and tourism.

Filing Fee

$100

One-time state fee

Annual Fee

$50

Per year

Processing

1-3 business days

Online filing

Deadline

Last day of anniversary month

Annual report due

Average Cost

Virginia's $100 filing fee and $50 annual registration are both near national averages, making it a middle-of-the-road state for LLC costs.

Notable Facts About Virginia LLCs

Virginia's annual 'report' is just a $50 fee payment — no form to fill out
Northern Virginia is one of the largest technology corridors in the US
Virginia files through the State Corporation Commission (SCC), not a Secretary of State
The state has a 6% individual income tax rate on income over $17,000

Tax Information for Virginia LLCs

Virginia has a progressive individual income tax with a top rate of 5.75% on income over $17,000. LLCs taxed as pass-through entities pay at individual rates. There is no franchise tax for standard LLCs. The state has a 5.3% sales tax (4.3% state + 1% local), higher in some regions.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with Virginia naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in Virginia.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in Virginia who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the Virginia Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
Virginia requires periodic reports due by Last day of anniversary month. The filing fee is $50. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $50

Deadline: Last day of anniversary month

Annual registration fee of $50 due by the last day of the month in which the LLC was formed, each year.

Called 'Annual Registration Fee'. No formal annual report form; just a fee payment.

Need a Registered Agent in Virginia?

Every Virginia LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

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

The state filing fee to form an LLC in Virginia is $100 for the Articles of Organization. This cost is near the national average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in Virginia?

Virginia charges $50 for its periodic reporting requirement, due Last day of anniversary month. Called 'Annual Registration Fee'. No formal annual report form; just a fee payment. Virginia's $100 filing fee and $50 annual registration are both near national averages, making it a middle-of-the-road state for LLC costs.

How long does it take to form an LLC in Virginia?

Online filing in Virginia typically takes 1-3 business days. You'll need to file Articles of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in Virginia?

Yes, Virginia requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a Virginia LLC pay?

Does Virginia require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in Virginia. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by Virginia's default LLC laws.