How to Start an LLC in Virginia: $100 Articles, $50 Annual Registration Fee, No Annual Report
A Virginia LLC is formed by filing Articles of Organization (Form LLC1011) with the State Corporation Commission (SCC) Clerk’s Office for $100, either online through the Clerk’s Information System (CIS) at cis.scc.virginia.gov or on paper. After formation, the state’s recurring cost is a $50 annual registration fee, because Virginia LLCs file no annual report.
This guide walks through how to apply for an LLC in Virginia step by step: choosing the name, appointing a registered agent, filing, and the first steps after approval. Fees and procedures can change, so confirm current amounts on the SCC website at https://www.scc.virginia.gov/businesses/ before you pay.
| Item | Virginia LLC detail |
|---|---|
| Formation document | Articles of Organization (Form LLC1011) |
| Filing fee | $100 |
| Filing office | State Corporation Commission, Clerk’s Office |
| Online filing | Clerk’s Information System (CIS) at cis.scc.virginia.gov |
| Expedited service | Optional, online only: $50 or $100 next day, $200 same day |
| Annual report | None required |
| Annual registration fee | $50 to the SCC, due the last day of the 12th month after the month the LLC was organized, then every year |
| Name reservation | $10 for 120 days |
| Registered agent | Required, with a Virginia street address |
| Local business license | Set by each locality as BPOL, and not every locality levies one |
Step 1: Choose a Name That Meets Virginia’s Ending Rules
Your LLC name must include one of these endings: “limited company,” “limited liability company,” “LC,” “L.C.,” “LLC,” or “L.L.C.” The name must be distinguishable from every active entity and reserved name on SCC records. The SCC compares a “core name” that ignores the ending and small words such as the, and, or, of, and for, so “Blue Harbor LLC” and “The Blue Harbor, LC” would be treated as the same name. The name also cannot suggest a different type of entity or a regulated business such as banking.
Check availability with Name Availability in CIS before you file. If you need time to prepare the paperwork, a name reservation costs $10 and holds the name for 120 days.
Step 2: Appoint a Registered Agent With a Virginia Street Address
Every Virginia LLC needs one registered agent and a registered office with a real Virginia street address. The LLC cannot act as its own agent. The agent must be one of the following:
- A Virginia-resident individual who is a member or manager of the LLC, or an officer or director of a corporate member, or a member or manager of an LLC member
- A member of the Virginia State Bar
- An entity authorized to do business in Virginia
- A Virginia resident the LLC designates in writing as a non-member “officer” (Va. Code 13.1-1015)
A friend or relative is not a permitted agent unless the LLC designates that person in writing as a non-member officer under the rule above. A virtual office, mail drop, or commercial mail receiving agency is not an acceptable registered office. Agent services vary in price and in what they include, so compare costs and tradeoffs, and confirm any vendor fee on that vendor’s site.
Step 3: File the Articles of Organization
The filing fee is $100. The form has three requirements to note. The principal office needs a street address, and a P.O. box is not enough. Every organizer signs the form. Knowingly signing a false document is a Class 1 misdemeanor. The form does not ask whether the LLC is member-managed or manager-managed. Members manage by default unless the articles or the operating agreement name managers (Va. Code 13.1-1022).
You can file in two ways:
- Online: through CIS at cis.scc.virginia.gov. Expedited service is available only for online filings.
- Paper: mail the completed form and a check payable to State Corporation Commission to P.O. Box 1197, Richmond, VA 23218-1197. Paper filings cannot be expedited.
This guide does not give a standard processing time. Check the status of your filing in CIS, and check https://www.scc.virginia.gov/businesses/ for current instructions.
Optional: Expedited Service
The SCC offers expedited service for online filings only, and the fee is nonrefundable:
- Next day: $50 or $100. Submit by 2:00 PM Eastern for a response by 4:00 PM the next business day.
- Same day: $200. Submit by 10:00 AM Eastern for a response by 4:00 PM.
Step 4: Decide on an Operating Agreement (Optional, Never Filed)
Virginia does not require an operating agreement, and you never file one with the SCC. For a single-member LLC, the agreement is deemed to include any writing the member signs (Va. Code 13.1-1023), but a signed written agreement is still worth having. It should cover ownership, management authority, and what happens if a member leaves. For complex ownership, have a qualified attorney draft it.
Step 5: Get a Federal EIN
The IRS issues an employer identification number (EIN) at no cost. Apply directly with the IRS, and be wary of any service that charges you for an EIN.
Step 6: Register for Taxes and Check Local Licensing
Once the LLC exists, you may have tax registration steps depending on what the business does:
- Sales tax: if you sell taxable goods, register with Virginia Tax at https://www.tax.virginia.gov/sales-and-use-tax. The state sales tax is 5.3% base (state plus local), 6% in the regional-tax localities, 6.3% in eight localities, and 7% in the Historic Triangle (James City County, Williamsburg and York County). The grocery rate is 1%.
- Employer registration: if the LLC has employees, register as an employer with Virginia Tax at https://www.tax.virginia.gov/.
- Local license: see the BPOL section below.
Virginia LLCs File No Annual Report: They Pay a $50 Annual Registration Fee
Virginia LLCs file no annual report. Instead, each LLC pays a $50 annual registration fee to the SCC. The fee is due the last day of the 12th month after the month the LLC was organized, and every year after that. For example, an LLC organized in March 2026 pays by March 31, 2027. The SCC assesses the fee about two months ahead of the due date, and it cannot be paid earlier.
A late payment adds a $25 penalty. If the fee is not paid, the LLC is canceled automatically at the end of the third month after the due date (Va. Code 13.1-1062 and 13.1-1050.2). Put the due date on your calendar as soon as the LLC is formed.
Benefits of an LLC in Virginia
The main benefits of an LLC in Virginia involve liability, taxes, and paperwork:
- Limited personal liability: no one is personally liable for LLC debts solely because they are a member, manager, or organizer, including in a single-member LLC (Va. Code 13.1-1019).
- Pass-through tax treatment by default, so the LLC generally does not pay income tax as a separate entity. Confirm the federal treatment for your situation with a certified public accountant (CPA).
- Flexible management: members manage by default, or the articles or operating agreement can name managers.
- No annual report: the only recurring state charge is the $50 annual registration fee.
- No state franchise tax: Virginia has no state franchise tax and no state gross-receipts tax.
Costs at a Glance
| Item | Cost | Notes |
|---|---|---|
| Articles of Organization | $100 | Required, filed with the SCC |
| Name reservation | $10 | Optional, holds the name for 120 days |
| Annual registration fee | $50 | Due yearly; this is not an annual report |
| Late payment penalty | $25 | Added when the annual registration fee is paid late |
| Amendments | $25 | Filed with the SCC when the LLC changes its articles |
| Expedited service | $50, $100, or $200 | Optional, online only, nonrefundable |
| Assumed name (DBA) certificate | $10 | Filed with the SCC, not the circuit court |
| Registered agent and formation services | Verify on the vendor site | Fees vary by provider |
| Federal beneficial ownership (BOI) reporting | No report due | FinCEN’s final rule of August 11, 2026 exempts U.S. companies |
If you operate under a name other than the LLC’s legal name, file an Assumed Name Certificate with the SCC for $10. It is not filed with the circuit court.
Be cautious of mail or email that looks like an official SCC notice but comes from a private company offering to file or renew for you. Confirm any payment request against the SCC website at https://www.scc.virginia.gov/businesses/ before you pay.
Local BPOL License: Not Every Locality Levies One
Virginia has no general statewide business license, and the SCC issues none. The local business license is the Business, Professional and Occupational License (BPOL) tax under Va. Code 58.1-3700 et seq., administered by each city or county, usually through the Commissioner of the Revenue. Not every locality levies a general BPOL tax. Va. Code 58.1-3704 allows a locality to levy none. Examples without a general county license include Stafford, Rockingham, Bedford County, Washington County, Montgomery County, Louisa and Fluvanna, but confirm the rules for your locality before you assume either way. Towns can displace the county tax.
State law sets a population-based floor. A locality with more than 50,000 people cannot require a license for gross receipts under $100,000. A locality with 25,000 to 50,000 people cannot require one for gross receipts under $50,000. No floor applies to a locality under 25,000 people. Localities over 50,000 people may waive the license for gross receipts up to $200,000, but verify that waiver ceiling with your Commissioner of the Revenue. Localities set their own rates and filing deadlines, so a rate you find for another city or county does not apply to yours.
Regulated trades and professions need a license from a state board, such as DPOR, the Department of Health Professions, VDACS, or ABC, in addition to any local license.
Where to Get Help
The Virginia Small Business Development Center network can help with planning questions at https://www.virginiasbdc.org/. For complex ownership, liability, tax, or licensing questions, consult a qualified attorney and a CPA.
This guide is informational content, not legal or tax advice. Virginia law, fees, and agency procedures change. Confirm current requirements with the State Corporation Commission, Virginia Tax, and your local Commissioner of the Revenue before you act.