Forming an LLC in
Virginia VA
Checked November 4, 2026 · How we score
Filing fee
$100
Articles of Organization
Annual fee
$50
per year, normalised
State income tax
5.75%
top rate
Cost rank
#20
of 51, first-year fees
Virginia LLC costs
| Filing fee | $100 |
|---|---|
| Annual report / franchise fee | $50 Annual registration fee: $50, due by the last day of the formation anniversary month. |
| First-year state fees | $150 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | No |
| Anonymous ownership | No |
| Processing time | 3 days |
Virginia taxes for LLCs
| Personal income tax (top) | 5.75% Graduated 2%–5.75%. |
|---|---|
| Corporate income tax | 6% Flat 6% on net income. |
| State sales tax | 5.3% |
| Franchise / gross receipts | No LLC franchise tax; local business license taxes (BPOL) apply in many cities and counties. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Virginia
- Fast online filing through the SCC
- Reasonable $50 annual fee
- Strong contractor ecosystem
Watch out for
- Local BPOL license taxes
- Fewer privacy options than Wyoming or New Mexico
Best for: Virginia-based businesses · Government contractors near Washington DC
Virginia LLC: common questions
How much does an LLC cost in Virginia?
Filing the Articles of Organization in Virginia costs $100. After that, expect a $50 annual registration fee. Annual registration fee: $50, due by the last day of the formation anniversary month. A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Virginia?
Yes. Virginia requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in Virginia?
Yes. Virginia does not require US citizenship, residency or an SSN to own an LLC; you need a Virginia registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Virginia publishes, since member or manager names may appear in public filings.
Does Virginia have a state income tax?
Yes. Graduated 2%–5.75%. LLC profits normally pass through to the owners' personal returns. Corporate income tax: Flat 6% on net income.
How is the Virginia LLC annual fee different from an annual report?
Virginia charges a flat $50 annual registration fee to the State Corporation Commission, due by the end of the formation anniversary month. It is a registration fee rather than a detailed report, and non-payment leads to cancellation of the LLC.
Sources
Virginia Secretary of State business filings
- Virginia Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.