Who should form an LLC in Virginia?
Anyone who lives in Virginia or runs their business from there. If you form in another state but operate in Virginia, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in Virginia, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in Virginia. See what a registered agent is.
File the Articles of Organization
Online through the State Corporation Commission's Clerk's Information System, or by mail, with the $100 fee. Expedited service is available for an extra fee.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does Virginia require every year?
An annual registration fee of $50 each year, due by the last day of the month in which the LLC was formed, starting the year after formation; an LLC formed on March 15, 2026 first pays by March 31, 2027. The SCC sends a notice to the registered agent beforehand. A late payment carries a penalty, and an LLC that has not paid by the last day of the third month after the due date is automatically cancelled.
For deadlines, fees and late penalties in detail, see Virginia LLC yearly filings.
What do the first two years cost?
| Item | Cost |
|---|---|
| Articles of Organization | $100 |
| First annual registration fee, anniversary month the following year | $50 |
Do Virginia localities tax businesses?
Many Virginia cities and counties levy a business, professional and occupational license tax, often called BPOL, based on gross receipts, and some tax business personal property such as equipment. Check with the locality where the business operates.
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the Virginia filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in Virginia?
Yes. Virginia has no residency or citizenship requirement for an LLC's members or managers. You need a registered agent with a Virginia street address and an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What happens if you miss a required report?
The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.
Which Virginia taxes apply to an LLC?
Owners pay Virginia's graduated income tax on their share of profit. The state and local sales tax starts at 5.3%, higher in some regions; register with Virginia Tax if you sell taxable goods or have employees.
If you sell online, see Virginia sales tax for online sellers.
Federally, a Virginia LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your Virginia LLC formed?
We file your Articles of Organization, arrange the registered agent and EIN, and keep track of every Virginia deadline for you.
Questions people ask
How much does it cost to form an LLC in Virginia?
$100 for the Articles of Organization.
What is the Virginia annual registration fee?
$50 a year, due by the last day of the month the LLC was formed.
What happens if I do not pay the Virginia annual fee?
A penalty applies, and the LLC is automatically cancelled if still unpaid three months after the due date.
Who handles LLC filings in Virginia?
The State Corporation Commission.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Virginia State Corporation Commission: Clerk's Office
- Virginia Tax
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.