VA

Virginia LLC Compliance

Complete 2026 Guide

Virginia LLCs are filed with the State Corporation Commission (SCC) and have a low $100 formation fee. The primary ongoing requirement is a $50 annual registration fee due by the last day of the LLC’s anniversary month. Virginia does not impose an LLC franchise tax, but owners may have Virginia income tax obligations depending on their tax setup.

US Business Compliance Research Team
Expert LLC compliance researchers
Last updated:
$100
Formation Fee
$50
Annual Report
$100
Foreign LLC Fee
No
Franchise Tax

Quick Navigation

1Virginia LLC Formation

To form an LLC in Virginia, you'll need to file Articles of Organization with the Virginia Secretary of State.

Formation Details

2Annual Report Requirements

Virginia requires LLCs to file a annual report to maintain good standing with the state.

Annual Report Details

  • Filing Fee: $50
  • Due Date: Last day of the month the LLC was organized or registered (anniversary month) each year
  • Frequency: Annually

3Registered Agent Requirements

Virginia requires all LLCs to maintain a registered agent.

Can You Be Your Own Registered Agent?

Yes, you can serve as your own registered agent in Virginia.

Requirements: Must be an individual Virginia resident with a physical Virginia street address (not a PO Box), or a business entity authorized to do business in Virginia. Must be available during regular business hours to accept legal documents.

4Foreign LLC Registration

If your LLC was formed in another state but you want to do business in Virginia, you'll need to register as a foreign LLC.

Foreign LLC Registration

  • Registration Fee: $100
  • Requirements: Application for Registration as a Foreign LLC (Form LLC-1052), typically with a certificate of good standing/existence from the home state, and a Virginia registered agent with a physical Virginia address.

5Virginia LLC Taxes

Virginia does not impose a franchise tax on LLCs. Pass-through LLCs are generally not taxed at the entity level. Members may owe Virginia individual income tax (graduated rates up to 5.75%) on their share of LLC income if they are Virginia residents or have Virginia-source income.

6Penalties for Non-Compliance

Late Filing Penalties

$25 penalty if the annual registration fee is not received by the due date.

Administrative Dissolution Risk

If the annual registration fee remains unpaid, the SCC can cancel the LLC (typically after the third month following the due date). Reinstatement generally requires an application and payment of all overdue fees and penalties.

Key Considerations for Virginia LLCs

  • Low $100 formation fee — one of the most affordable in the US
  • Annual registration fee: $50, due by last day of the anniversary month
  • No franchise tax on LLCs — entity level is not taxed
  • Members may owe Virginia individual income tax (up to 5.75%) on their share of income
  • Registered agent must have a physical Virginia address
  • Online filing through the Virginia State Corporation Commission (SCC)

Important Disclaimer

This article is for informational purposes only and does not constitute legal advice. LLC requirements, fees, and deadlines change frequently. Always verify current requirements with your state's Secretary of State office before making business decisions.

Related Virginia LLC Articles

Virginia LLC Taxes & Annual Fees 2026

Complete breakdown of Virginia LLC taxes, fees, and filing requirements.

Virginia Registered Agent Requirements

Everything you need to know about registered agents in Virginia.

Official Resources

For the most up-to-date information, always check the official Virginia Secretary of State website:

https://www.scc.virginia.gov