CobaltProsper

How to start an LLC in Virginia

By Brent Chudoba, editor Updated

Forming an LLC in Virginia costs $100 to file the Articles of Organization (Form LLC-1011) with the Virginia Secretary of State. After that you file an annual report of $50. Virginia charges no franchise tax on a standard LLC. Virginia LLCs are formed and regulated through the State Corporation Commission (SCC), not a Secretary of State, Virginia has no business-filing Secretary of State office (sos.virginia.gov does not resolve). Articles of Organization cost $100 to file (online via the Clerk's Information System, by mail, or in person). Every year after formation, a $50 annual registration fee is due by the last day of the anniversary month; a $25 late penalty applies if missed, and the SCC will administratively cancel the LLC if the fee remains unpaid past the third month following the due date. A Virginia-based registered agent is required.

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

Virginia LLC costs (reviewed August 29, 2026)
ItemCost
Filing fee (Articles of Organization (Form LLC-1011))$100
Annual report$50/year
Franchise or business taxNone
Registered agentRequired

Source: Virginia Secretary of State, fee schedule reviewed August 29, 2026.

What are the steps to form an LLC in Virginia?

  1. Name your LLC. Pick a name that is available and meets Virginia naming rules, then check it against the Secretary of State's business database.
  2. Appoint a registered agent. Virginia requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
  3. File the Articles of Organization (Form LLC-1011). Submit it to the Virginia Secretary of State and pay the $100 fee. This is the step that legally creates the LLC.
  4. Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
  5. Calendar your annual report. Virginia charges $50 to keep the LLC in good standing. Missing it risks penalties or administrative dissolution.
  6. Open a business bank account. Keep business money separate from personal money so your liability protection holds up.

Does Virginia have a franchise tax on an LLC?

No. Virginia does not impose a general LLC franchise or net-worth tax. LLCs do owe a flat $50 annual registration fee to the State Corporation Commission (SCC) instead of filing an annual report.

How is an LLC taxed in Virginia?

By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. Virginia has a state individual income tax with a top rate of 5.75% (graduated brackets), so those profits are taxed on your Virginia return on top of federal tax. Graduated brackets: 2% up to $3,000; 3% on $3,001-$5,000; 5% on $5,001-$17,000; 5.75% over $17,000 (Code of Virginia 58.1-320, effective for tax years beginning on/after Jan 1, 1990, still current). These brackets are the same for all filing statuses, unlike the federal schedule, Virginia does not double the thresholds for married filing jointly, so the collector's parenthetical '(single filers)' was misleading.

An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.

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