Forming an LLC in Virginia costs $100 to file Articles of Organization (Form LLC-1011) with the Virginia State Corporation Commission (SCC), with online approval through the Clerk's Information System (CIS) in real time to 1 business day. The annual registration fee is $50 — not a full annual report, just a fee — due by the last day of the LLC's anniversary month. Virginia has no LLC franchise tax and a graduated individual income tax topping at 5.75%. Virginia has an unusual rule about registered agents: your registered agent must be either a Virginia-resident attorney or a registered RA company — not just any Virginia resident. Most owners use a commercial RA service. Virginia's economy is uniquely federal-government adjacent: federal contracting (proximity to D.C.), data centers (Northern Virginia handles roughly 70% of global internet traffic), defense, and cybersecurity dominate. For founders in those sectors, Virginia's combination of low ongoing cost and federal-adjacent infrastructure is unmatched.
Why form your LLC in Virginia
Federal contracting (proximity to D.C.), data centers (Northern Virginia handles ~70% of global internet traffic), and defense. The data-center cluster makes NoVA a uniquely concentrated infrastructure market.
- Federal contracting capital — proximity to Washington, D.C.
- Data center capital — Northern Virginia handles ~70% of global internet traffic
- Strong defense and cybersecurity industries
- Online approval in real time to 1 business day
- No LLC franchise tax
- Annual fee is just $50 (not a full report — fee only)
Best fit for: Federal contracting · Data centers (NoVA) · Defense & cybersecurity
Don’t want to file yourself? Northwest Registered Agent files your Virginia LLC for $39 + state fee and acts as your registered agent the first year free.
How to form a Virginia LLC in 7 steps
- 1Search the Virginia business name database
Use the Virginia SCC Clerk's Information System (CIS) to search names. The name must include "Limited Liability Company", "Limited Company", "L.L.C.", "L.C.", "LLC", or "LC". Reserve a name for $10 (held 120 days) if needed.
- 2Appoint a Virginia registered agent
Virginia has an unusual requirement: your registered agent must be either (1) a Virginia-resident individual who is also a member, manager, or officer of the LLC, or who is a Virginia attorney; OR (2) a registered RA company authorized to do business in Virginia. A regular non-attorney Virginia resident not affiliated with the LLC cannot serve as RA. Most owners use a commercial RA service.
- 3File Articles of Organization (Form LLC-1011)
File online through Virginia SCC CIS for $100. Approval is real time to 1 business day. The Articles include LLC name, registered agent, principal office, and management structure.
- 4Draft an Operating Agreement
Not required by Virginia law but strongly recommended. Defines membership interests, voting, profit/loss splits, and dissolution. Banks routinely ask for it.
- 5Apply for an EIN with the IRS
Free at irs.gov, takes 10 minutes online. Required for opening a business bank account, registering with the Virginia Department of Taxation, and filing federal taxes.
- 6Register with the Virginia Department of Taxation
Register through Virginia Tax Online for sales and use tax (if you sell taxable goods/services), withholding tax (if you have employees), and any industry-specific accounts.
- 7Calendar the annual registration fee + local BPOL
Virginia LLC annual registration fee is $50, due by the last day of the LLC's anniversary month. Most VA counties also require a Business, Professional, and Occupational License (BPOL) tax — typically based on gross receipts.
File directly with Virginia State Corporation Commission (SCC) →
Virginia LLC taxes & compliance
Annual fee (not full report) is just $50. Note Virginia’s unusual rule: your registered agent must be either an attorney or a registered RA company — not a regular non-attorney resident.
Ongoing compliance checklist
- Annual registration fee — $50, due last day of anniversary month
- No franchise tax
- Sales and use tax filings (Virginia Tax)
- Withholding tax filings if you have VA employees
- Local BPOL tax in many counties
- Federal income tax (Form 1065 multi-member, Schedule C SMLLC)
Registered agent rules
Required — VA street address. Must be either a VA resident attorney or another business-entity RA service.
Hidden costs new Virginia LLC owners forget
- Registered agent must be a VA attorney OR registered RA company (unusual rule)
- Top individual income tax of 5.75%
- Combined sales tax averages 5.75% (4.3% state + local)
- Foreign LLC qualification: $100
- Local BPOL (Business, Professional, and Occupational License) tax in many counties
- Some industries require state-specific licensing
Should you use a formation service in Virginia?
You can absolutely file directly with the Virginia State Corporation Commission (SCC) for the $100 state fee. The reasons most Virginia owners use a service anyway are (1) registered-agent privacy — keeping their home address off public filings — and (2) calendar reminders for ongoing compliance.
Have Northwest form your Virginia LLC for $39 + state fee
Free registered agent for the first year. Real human support. Privacy-by-default — your home address stays off public filings.
Virginia LLC: frequently asked questions
How much does it cost to start an LLC in Virginia?
Virginia SCC charges $100 to file Articles of Organization. The annual registration fee is just $50, due by the last day of the anniversary month. Realistic year-one cost: $100. Ongoing yearly cost: $50.
How long does it take to form an LLC in Virginia?
Online filings through Virginia SCC CIS approve in real time to 1 business day. Mail filings take 5–7 business days. Virginia is one of the most efficient state filing systems in the U.S.
Why does Virginia have unusual registered agent rules?
Virginia requires the registered agent to be either (1) an officer/manager/member of the LLC who is a Virginia resident, (2) a Virginia-licensed attorney, or (3) a registered commercial RA company. A regular non-attorney Virginia resident with no connection to the LLC cannot serve. This is an unusual restriction — most states allow any Virginia-resident adult to serve. Most owners simply use a commercial RA service to satisfy the requirement.
Does Virginia have an LLC annual report?
Not a full annual report — Virginia charges an annual registration fee of $50 (no information-update component, just a fee). It's due by the last day of the LLC's anniversary month each year. The simplicity makes Virginia's ongoing compliance among the easiest in the U.S.
Does Virginia have an LLC franchise tax?
No franchise tax for LLCs. Pass-through LLCs pay no state-level entity tax. Owners pay personal income tax (graduated up to 5.75%) on their share of LLC profits.
What is the Virginia BPOL tax?
BPOL (Business, Professional, and Occupational License) is a local tax imposed by most Virginia cities and counties. It's typically calculated as a percentage of gross receipts (rates vary by industry and locality, often 0.05%–0.36%). It's a real ongoing cost for any Virginia business — check with your county/city for specific rates and filing deadlines.
Can a non-resident form an LLC in Virginia?
Yes. Virginia has no residency requirement for LLC members or managers. You only need a Virginia-based registered agent that meets the unusual VA RA rules (commercial RA service is the easy answer for non-residents).
Is Virginia a good state to form an LLC?
Yes — particularly for VA residents and businesses tied to federal contracting, data centers (Northern Virginia), defense, or cybersecurity. The $50 annual fee is among the lowest in the U.S. for ongoing maintenance, and the real-time online approval is rare. The federal-adjacent infrastructure in Northern Virginia is unmatched. Local BPOL tax is the main ongoing cost layer.