Virginia LLC annual report and yearly fees: what is due and when

Virginia asks LLCs for a fee, not a report, and its consequence for non-payment is unusually automatic: cancellation by operation of law. This guide covers the deadline, the penalty and reinstatement.

By Hamza Fida, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 3 minute read.

Short answer

Virginia LLCs do not file an annual report. They pay a $50 annual registration fee to the State Corporation Commission by the last day of their anniversary month each year. A late payment adds a $25 penalty, and an LLC still unpaid three months after the due date is automatically cancelled. Reinstatement costs $100 plus back fees, within five years.

At a glance

Annual report
None for LLCs
Annual registration fee
$50
Due
End of the anniversary month
Late
$25 penalty
Still unpaid after 3 months
Automatic cancellation
Reinstatement
$100 plus back fees
Virginia LLC annual report and yearly fees: what is due and whenAnnual report: None for LLCs; Annual registration fee: $50; Due: End of the anniversary month; Late: $25 penalty; Still unpaid after 3 months: Automatic cancellation; Reinstatement: $100 plus back fees.KEY FACTS AT A GLANCEVirginia LLC annual report and yearly fees: whatis due and whenAnnual reportNone for LLCsAnnual registration fee$50DueEnd of the anniversarymonthLate$25 penaltyStill unpaid after 3 monthsAutomatic cancellationReinstatement$100 plus back feesChecked against official sourcesTax BakersVirginia LLC annual report and yearly fees: what is due and whenAnnual report: None for LLCs; Annual registration fee: $50; Due: End of the anniversary month; Late: $25 penalty; Still unpaid after 3 months: Automatic cancellation; Reinstatement: $100 plus back fees.KEY FACTS AT A GLANCEVirginia LLC annual report andyearly fees: what is due and whenAnnual reportNone for LLCsAnnual registration fee$50DueEnd of the anniversary monthLate$25 penaltyStill unpaid after 3 monthsAutomatic cancellationReinstatement$100 plus back feesChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

What does a Virginia LLC have to file each year?

FilingFiled withCostDue
Annual registration feeVirginia State Corporation Commission$50End of the anniversary month
Owners' income tax returnsVirginia TaxGraduated income taxMay 1
Local business license tax, where leviedCity or countyBased on gross receiptsSet locally, often March 1

For forming the LLC in the first place, see how to form an LLC in Virginia.

When is it due?

By the last day of the month in which the LLC was formed, each year from the year after formation: an LLC formed on March 15, 2026 first pays by March 31, 2027. The Commission sends a notice to the registered agent beforehand. Corporations in Virginia file an annual report as well; LLCs only pay the fee.

How much does it cost?

$50 a year for every LLC. A payment made after the due date adds a $25 penalty, $75 in total.

How do you file it?

  1. Log in to the Clerk's Information System

    The State Corporation Commission's online portal.

  2. Find the LLC by SCC ID

    Shown on the formation certificate and the fee notice.

  3. Check the registered agent and office

    Update them separately if they have changed.

  4. Pay $50 by the end of the anniversary month

    And keep the receipt.

What information do you need?

Because Virginia LLCs pay a fee and file no report, the payment does not update the Commission's records. Changes to the registered agent, registered office or principal office are made through separate filings in the Clerk's Information System. Have the LLC's SCC ID ready.

What happens if you file late or not at all?

A late payment adds the $25 penalty. If the fee is still unpaid on the last day of the third month after the due date, the LLC's existence is automatically cancelled on that date by operation of law, with no further order. An LLC due on March 31 would be cancelled after June 30. Losing the registered agent without appointing a new one can also lead to cancellation.

How do you restore a dissolved LLC?

A cancelled Virginia LLC can apply for reinstatement within five years, paying a $100 reinstatement fee plus all the registration fees and penalties owed. Once approved, reinstatement relates back as if the cancellation had never happened. After five years, a new LLC is needed. See reinstating a dissolved LLC.

What else does a Virginia LLC pay each year?

Owners pay Virginia's graduated income tax on their share of profit; Virginia individual returns are due May 1. Many cities and counties levy a business, professional and occupational license tax on gross receipts and tax business personal property. LLCs selling taxable goods file sales tax returns with Virginia Tax.

What does a typical year look like?

WhenWhat to do
Before the anniversary monthFee notice to the registered agent
End of the anniversary monthAnnual registration fee due, $50
After the due date$25 penalty applies
End of the third month afterUnpaid LLCs are automatically cancelled
May 1Owners' Virginia income tax returns

Is anything different for foreign owners?

No. A Virginia LLC owned by someone outside the US files the same annual registration fee in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.

How do you avoid missing it?

Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Virginia State Corporation Commission, and you can always file directly. See business tax deadlines.

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Questions people ask

Does a Virginia LLC file an annual report?

No. It pays a $50 annual registration fee instead.

When is the Virginia annual registration fee due?

By the last day of the LLC's anniversary month each year.

What is the Virginia late penalty?

$25.

What happens if a Virginia LLC does not pay?

It is automatically cancelled after the third month following the due date; reinstatement costs $100 plus back fees.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. Virginia State Corporation Commission: Maintaining your business
  2. Code of Virginia sections 13.1-1050.4 and 13.1-1064: reinstatement and penalty
  3. Virginia Tax

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.

State LLC formationHow to form an LLC in VirginiaDeadlines, penalties and IRS noticesAdministrative dissolution: missed state filings and how to reinstateDeadlines, penalties and IRS noticesUS business tax deadlines: the full calendar

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This guide is general information. It is not tax or legal advice for your situation.