How much does it cost to form an LLC in Virginia in 2026?

The state filing fee is $100 for Articles of Organization (Form LLC1011), set by Va. Code 13.1-1005. Plan for $50 to $125 per year for a commercial registered agent with a Virginia street address. Ongoing, you owe a $50 annual registration fee to the SCC every year on the LLC's anniversary month.

Does Virginia have an annual report for LLCs?

Virginia does not require a narrative annual report, but every LLC pays a $50 annual registration fee to the State Corporation Commission under Va. Code 13.1-1062. It is due by the last day of the LLC's anniversary month. A $25 late penalty applies if you miss it, and failure to pay within three months of the due date triggers automatic cancellation of the LLC.

Why does Virginia file LLCs with the State Corporation Commission instead of the Secretary of State?

Virginia's Secretary of State handles elections, public records, and notarial functions. Business entities are handled by the State Corporation Commission under Title 13.1 of the Code of Virginia, with filings managed through the SCC's Clerk's Information System at cis.scc.virginia.gov. It is unusual compared to other states but the process itself is normal once you know where to go.

Does Virginia have a franchise tax on LLCs?

No. The only recurring state-level obligation from the SCC is the $50 annual registration fee. If you elect C-corp treatment, you pay Virginia's flat 6.0% corporate income tax on Virginia taxable income under Va. Code 58.1-400, but default-classified pass-through LLCs owe no entity-level franchise or income tax.

How long does it take to form a Virginia LLC?

Online filings through CIS typically clear in 5 business days. Paper filings run roughly 14 business days. Expedited service is online only: $100 for next-business-day (submit by 2:00 PM Eastern) or $200 for same-day (submit by 10:00 AM Eastern).

Does Virginia require an operating agreement?

No. Va. Code 13.1-1023 recognizes operating agreements in written, oral, or implied form and does not require a Virginia LLC to adopt or file one. A written agreement is strongly recommended for multi-member LLCs and for supporting the liability shield in any dispute.

Should I form my LLC in Virginia instead of my home state?

Usually no, unless you actually live or operate in Virginia. Virginia's fees are moderate and there is no franchise tax, but if you operate from another state, your home state will require foreign registration and its own annual filing. Paying both is typically more expensive than forming at home, and it doubles the registered-agent bill.

Does Virginia have a publication requirement for new LLCs?

No. Virginia's LLC statute (Title 13.1, Chapter 12) has no newspaper publication requirement. You file the Articles with the SCC, pay the fee, and the LLC exists as soon as the filing clears.

Virginia LLC: fees, filing steps, and 2026 costs

$100 Filing fee Online filing available

$250 Year 1 estimate Filing + first year tax + RA

5 days (expedited 24h) Approval Mail ~14d

$50 annual report Ongoing

Where Virginia fits, and where it doesn't

Good fit for Virginia

You live in Virginia and run a business in Richmond, Northern Virginia, Hampton Roads, or anywhere else in the Commonwealth. You want a straightforward single-state setup with no publication notice, no franchise tax, and a simple $50-a-year registration. You work with federal contractors in the NOVA corridor and need a Virginia-registered entity. You are forming a Virginia real-estate holding LLC for a property inside the state.

Skip Virginia when

You live and operate in another state and are forming in Virginia for reasons beyond actually being here. Every state still requires you to foreign-qualify back home if you transact business there, so you end up paying Virginia's $50 plus your home state's fees. You need anonymous ownership; Virginia requires at least one organizer on the Articles and public access to basic entity information through CIS. You need a same-day filing without paying for expedite; standard online approval runs about 5 business days.

What a Virginia LLC actually costs

Formation filing fee Paid once at formation $100
Commercial registered agent Annual, estimate $100
Annual report fee Annual $50
Year 1 total estimate Formation plus first-year ongoing $250

Registered agent estimate uses a $100 midpoint. Specialist agents start around $50 per year. Full-service formation companies bundle RA for $125 to $200.

Cost across the first three years

Year 1 $250

Year 2 $150

Year 3 $150

How Virginia compares on the basics

Online filing File through state portal

Yes

Expedited processing $100 for 24h

Yes

Annual report required Separate report on top of tax

Yes

State-imposed annual tax None beyond income tax

Written operating agreement required Recommended, not statutorily required

Recommended

Newspaper publication requirement Not required in this state

State sales tax 4.3% state rate

4.3%

How to apply for an LLC in Virginia

Pick a compliant LLC name
The name must end in "Limited Liability Company," "LLC," or an approved abbreviation, and must be distinguishable from every other entity on the Virginia Secretary of State record. Check availability at the Virginia entity search.
Designate a registered agent
Every Virginia LLC is required to have a registered agent with a physical street address in Virginia. You can serve as your own agent if you live in Virginia, or hire a commercial service for $99 to $249/yr. See the Virginia registered agent guide.
File Articles of Organization of a Virginia Limited Liability Company (Form LLC1011)
Filing fee is $100. Online filing is available through the state portal. Mail filings are accepted. Paid expedite is available for $100.
Apply for a federal EIN
Free directly from the IRS in about 15 minutes (see the EIN guide). Required for opening a business bank account, hiring employees, and most formation-service tax workflows.
Adopt an operating agreement
Virginia does not require an operating agreement by statute, but adopting one is strongly recommended to preserve the liability shield. See the operating agreement pillar for the 12 clauses every agreement should include.

Filing walkthrough

Virginia LLCs file Articles of Organization (Form LLC1011) with the State Corporation Commission through its Clerk's Information System at cis.scc.virginia.gov. The filing fee is $100, set by Va. Code 13.1-1005. Online filings typically clear in 5 business days; paper filings take roughly 14 business days. Expedited service is available online only, at $100 for next-business-day (submit by 2:00 PM Eastern) or $200 for same-day (submit by 10:00 AM Eastern). Every Virginia LLC needs a registered agent with a Virginia street address, and the agent must be either a Virginia resident who is a member, manager, or officer of the LLC, an attorney licensed in Virginia, or a Virginia business entity authorized to transact business.

The SCC naming is the one thing new filers run into. Virginia's Secretary of State handles elections and public records, not business formations; corporate filings sit at the SCC under the Code of Virginia Title 13.1. It is the same idea as Wisconsin's Department of Financial Institutions or Arizona's Corporation Commission. Unusual, but not complicated once you know where to look.

Check name availability File online Virginia formation guidance

How Virginia taxes an LLC

Virginia does not impose a franchise tax on LLCs. The only recurring state-level obligation from the SCC is the $50 annual registration fee. A default-classified LLC flows income to its members, who report their share on their personal Virginia returns; Virginia's individual income tax is graduated from 2% to 5.75%. If you elect C-corp treatment, Virginia applies a flat 6.0% corporate income tax on Virginia taxable income under Va. Code 58.1-400.

Multi-member LLCs taxed as partnerships file a Form 502 informational return with Virginia Tax; single-member LLCs are disregarded and report on the owner's return. Neither filing owes Virginia income tax at the entity level unless a pass-through-entity-tax election is made to work around the federal SALT cap.

Statewide retail sales and use tax is a combined 5.3% base (4.3% state plus a mandatory 1% local), with Northern Virginia, Hampton Roads, the Historic Triangle, and Central Virginia adding 0.7% to 1.0% regional transportation tax on top. The recorded state portion is 4.3%. If you sell taxable goods or certain services, register with Virginia Tax for a sales and use tax certificate separately from forming the LLC.

Ongoing compliance and costs after year one

Budget $50 per year for the Virginia annual registration, plus $50 to $125 per year for a commercial registered agent if you are not acting as your own. The registration fee is due by the last day of the LLC's anniversary month under Va. Code 13.1-1062, which spreads deadlines across the calendar rather than piling every Virginia LLC onto a single date. A $25 late penalty applies if you miss it (Va. Code 13.1-1064), and failure to pay within three months of the due date triggers automatic cancellation under 13.1-1064.1.

That is the entire recurring state picture. No franchise tax, no separate LLC tax, no publication cost. If you operate out of state and foreign-qualify a Virginia LLC back home, add your home state's registration fee and annual report.

Common mistakes forming a Virginia LLC

Two patterns worth flagging. First, searching for "Virginia Secretary of State LLC" and landing on the wrong agency. LLC filings live at the State Corporation Commission under Title 13.1 of the Virginia Code; the Secretary of State has nothing to do with formations. Second, forgetting that the annual registration is tied to the LLC's anniversary month rather than a fixed statewide date. If your LLC was formed on October 12, you owe the $50 every October, not April, and the SCC sends reminders to the registered agent of record; a lapsed agent means missed notices and eventual administrative cancellation.

State agencies that handle Virginia LLCs

Virginia State Corporation Commission, Clerk's Office

Website: www.scc.virginia.gov
Phone: (804) 371-9733
Email: sccinfo@scc.virginia.gov
Mail: State Corporation Commission, Clerk's Office, P.O. Box 1197, Richmond, VA 23218-1197
Office: Tyler Building, 1300 E. Main Street, Richmond, VA 23219
Hours: 8:15 AM to 5:00 PM Eastern, Monday to Friday

Virginia Department of Taxation

Website: www.tax.virginia.gov
Phone: (804) 367-8037
Mail: Virginia Tax, Office of Customer Services, P.O. Box 1115, Richmond, VA 23218-1115
Office: 1957 Westmoreland Street, Richmond, VA 23230
Hours: 8:30 AM to 5:00 PM Eastern, Monday to Friday

Frequently Asked Questions

How much does it cost to form an LLC in Virginia in 2026?

The state filing fee is $100 for Articles of Organization (Form LLC1011), set by Va. Code 13.1-1005. Plan for $50 to $125 per year for a commercial registered agent with a Virginia street address. Ongoing, you owe a $50 annual registration fee to the SCC every year on the LLC's anniversary month.
Does Virginia have an annual report for LLCs?

Virginia does not require a narrative annual report, but every LLC pays a $50 annual registration fee to the State Corporation Commission under Va. Code 13.1-1062. It is due by the last day of the LLC's anniversary month. A $25 late penalty applies if you miss it, and failure to pay within three months of the due date triggers automatic cancellation of the LLC.
Why does Virginia file LLCs with the State Corporation Commission instead of the Secretary of State?

Virginia's Secretary of State handles elections, public records, and notarial functions. Business entities are handled by the State Corporation Commission under Title 13.1 of the Code of Virginia, with filings managed through the SCC's Clerk's Information System at cis.scc.virginia.gov. It is unusual compared to other states but the process itself is normal once you know where to go.
Does Virginia have a franchise tax on LLCs?

No. The only recurring state-level obligation from the SCC is the $50 annual registration fee. If you elect C-corp treatment, you pay Virginia's flat 6.0% corporate income tax on Virginia taxable income under Va. Code 58.1-400, but default-classified pass-through LLCs owe no entity-level franchise or income tax.
How long does it take to form a Virginia LLC?

Online filings through CIS typically clear in 5 business days. Paper filings run roughly 14 business days. Expedited service is online only: $100 for next-business-day (submit by 2:00 PM Eastern) or $200 for same-day (submit by 10:00 AM Eastern).
Does Virginia require an operating agreement?

No. Va. Code 13.1-1023 recognizes operating agreements in written, oral, or implied form and does not require a Virginia LLC to adopt or file one. A written agreement is strongly recommended for multi-member LLCs and for supporting the liability shield in any dispute.
Should I form my LLC in Virginia instead of my home state?

Usually no, unless you actually live or operate in Virginia. Virginia's fees are moderate and there is no franchise tax, but if you operate from another state, your home state will require foreign registration and its own annual filing. Paying both is typically more expensive than forming at home, and it doubles the registered-agent bill.
Does Virginia have a publication requirement for new LLCs?

No. Virginia's LLC statute (Title 13.1, Chapter 12) has no newspaper publication requirement. You file the Articles with the SCC, pay the fee, and the LLC exists as soon as the filing clears.
How do I apply for an LLC in Virginia?

Apply for an LLC in Virginia by filing Articles of Organization of a Virginia Limited Liability Company (Form LLC1011) with Virginia State Corporation Commission, Clerk's Office. The filing fee is $100. Online filing is available through the state portal. Approval typically takes 5 business days online. Mail filings take about 14 business days. Before filing, pick a registered agent (see the Virginia registered agent guide) and confirm your business name is available using the state's entity search.

Compare Virginia to another state

Side-by-side breakdowns of fees, taxes, approval time, and compliance. Every other US jurisdiction has a dedicated compare page against Virginia.

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Virginia vs Louisiana

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Virginia vs Pennsylvania

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Virginia vs Rhode Island

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Virginia vs Utah

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Virginia vs Vermont

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Sources

Filing fee: law.lis.virginia.gov/vacode/title13.1/chapter12/section13.1-1005/ · verified April 21, 2026
Va. Code 13.1-1005 sets a $100 statutory filing fee for Articles of Organization of a Virginia LLC, whether filed online through CIS or by mail using Form LLC1011. Foreign LLC registration (Form LLC1052) is also $100.
Expedited filing: www.scc.virginia.gov/businesses/about-the-clerks-office/expedited-serv… · verified April 21, 2026
Virginia SCC online expedited services for LLC Articles of Organization: next-business-day $100 (submit by 2:00 PM ET), same-business-day $200 (submit by 10:00 AM ET). Only available via CIS online filings, not paper. Expedite fee is in addition to the $100 base filing fee.
Annual report fee: law.lis.virginia.gov/vacode/title13.1/chapter12/section13.1-1062/ · verified April 21, 2026
Va. Code 13.1-1062 imposes a $50 annual registration fee on every domestic and foreign LLC. Due on or before the last day of the anniversary month. $25 late penalty under 13.1-1064. Automatic cancellation under 13.1-1064.1 if not paid within three months of the due date.
Franchise tax: www.tax.virginia.gov/corporation-income-tax · verified April 21, 2026
Virginia does not impose an LLC-specific franchise tax. The only recurring SCC obligation is the $50 annual registration fee. LLCs pay income tax only if they elect C-corp treatment or pass income through to members.
Corporate income tax rate: www.tax.virginia.gov/corporation-income-tax · verified April 21, 2026
Virginia corporate income tax is a flat 6% of Virginia taxable income under Va. Code 58.1-400. Applies to C-corporations and to LLCs electing C-corp federal treatment.
Sales tax rate: www.tax.virginia.gov/retail-sales-and-use-tax · verified April 21, 2026
Virginia retail sales and use tax: 4.3% state rate plus a mandatory 1% local tax statewide (combined 5.3% base). Certain regions add 0.7% to 1.0% regional transportation tax. We record the 4.3% state portion here.
Foreign LLC registration fee: law.lis.virginia.gov/vacode/title13.1/chapter12/section13.1-1005/ · verified April 21, 2026
Va. Code 13.1-1005 sets a $100 filing fee for Application for Certificate of Registration to Transact Business in Virginia as a Foreign LLC (Form LLC1052). Same $50 annual registration fee applies after registration.
Business name search: cis.scc.virginia.gov/EntitySearch/Index · verified April 21, 2026
SCC Clerk's Information System entity search. Confirm name availability before filing Articles of Organization.
Operating agreement requirement: law.lis.virginia.gov/vacode/title13.1/chapter12/section13.1-1023/ · verified April 21, 2026
Va. Code 13.1-1023 recognizes operating agreements as optional and allows them to be written, oral, or implied. No statutory requirement that a Virginia LLC adopt a written operating agreement. Recorded as not-required.

Legal Disclaimer: FreeNetLaw provides general legal information, not legal advice. The information on this site is not a substitute for consultation with a licensed attorney. Laws vary by jurisdiction and change frequently. Always verify information with official sources and consult a qualified attorney for advice about your specific situation.