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What Does an LLC Cost in Virginia?

Virginia: $100 to form, $50 a year to stay. The $100 Articles fee is a single statutory fee with no online or paper split, the $50 annual registration fee is the only flat recurring state charge on a default LLC, and the elective pass-through entity tax at 5.75 percent is income based and kept out of the totals.

By the LLCForming research teamFees checked Nov 8, 2026

Year one: what you pay to exist

Year-one cost in Virginia	Amount
Articles of Organization, State Corporation Commission	$100
EIN from the IRS	$0
Operating agreement (you write it, not filed)	$0
Registered agent (you or another eligible person serves)	$0
Total state cost, year one	$100

That is the complete required state charge to form, and unlike states with a channel split, the channel does not change it: section 13.1-1005 sets one fee, $100, for the Articles of Organization. Nothing else is owed at formation. There is no publication step, no fee attaches to the operating agreement, and the first annual registration fee is not due until the last day of the twelfth month after the month of organization. The optionals are priced plainly. A name reservation is $10 and holds the name for 120 days, renewable for successive 120 day periods at $10. An assumed or fictitious name certificate is $10. Changing the registered agent or office costs nothing, and a Certificate of Fact of Existence or Registration is $6. Hiring a commercial registered agent service is a market purchase, separate from state charges, and naming an eligible person costs nothing.

Every year after: the cost of staying alive

Recurring cost in Virginia	Amount
Annual registration fee, due by the last day of the twelfth month after the formation month, and annually after	$50
Separate annual report fee	$0. The $50 fee above is the recurring charge; no separate LLC annual report fee appears in Chapter 12
State income tax on the LLC itself	$0 for a default pass-through LLC
Pass-through entity tax (PTET)	Elective and income based, at 5.75%; excluded from the flat total
Typical recurring total	$50/yr

The $50 comes with a calendar rule and a hard edge. The fee is due on or before the last day of the twelfth month next succeeding the month of organization, and by that date in each year thereafter, under section 13.1-1062 A. The SCC assesses the fee and sends notification to the registered agent at the registered office two months before it is due; payment may not be made before assessment, and online payment carries no processing fee. A late payment adds a $25 penalty under section 13.1-1064 A. An LLC organized in April owes the fee by the last day of April, and if it is still unpaid by the last day of July, its existence is automatically canceled as of that day under section 13.1-1050.2 A. Reinstatement within five years costs $100 plus all back fees and penalties, and on reinstatement the LLC's existence is deemed to have continued as if the cancellation had never occurred.

What drives the Virginia total, year one vs. later

Virginia's year one is a single filing fee, and it stays single: $100 for the Articles of Organization, the same online and on paper, because section 13.1-1005 prices the document rather than the channel. Later years cost $50, and they stay there, because the annual registration fee is the only flat, recurring, amount certain state charge verified for a default Virginia LLC. No other flat entity level charge appears in the Virginia Tax pass-through entity materials or in the fee provisions of sections 13.1-1005 and 13.1-1062. So the Virginia total is driven by behavior, not by revenue. Pay the $50 late and the year costs $75. Ignore it past the last day of the third month after the due date and the LLC's existence is automatically canceled, and bringing it back costs a $100 reinstatement fee plus every annual fee and penalty that would have accrued. Elect the pass-through entity tax and an income based charge appears, but that is an election, explained below and kept out of the flat total.

The Virginia fees around the formation

Section 13.1-1005 prices the whole LLC life cycle in tiers, and the SCC forms pages corroborate the figures a Virginia LLC is most likely to meet:

Virginia filing	Fee
Name reservation (120 days, renewable)	$10
Foreign LLC certificate of registration	$100
Foreign LLC amended application	$25
Statement of change of registered office or registered agent	No fee
Registered agent resignation statement	No fee
Certificate of assumed or fictitious name (DBA)	$10
Certificate of release of a fictitious name	$10
Certificate of Fact of Existence or Registration	$6
Articles of Cancellation (domestic LLC)	$25
Voluntary cancellation of a foreign LLC registration	$25
Reinstatement after automatic cancellation	$100, plus all unpaid annual fees and penalties

The elective pass-through entity tax, in plain terms

The default Virginia LLC is a pass-through: the owners report their shares of income on their own returns, and a multi-member LLC files Form 502 with Virginia Tax. Virginia Tax's pass-through entity materials exclude single-member LLCs from the pass-through entity definition. Since tax year 2021, a pass-through entity may instead elect to pay Virginia income tax at the entity level under Virginia Code section 58.1-390.3, at a rate of 5.75 percent of the share of income attributable to eligible owners, who then claim a refundable credit for the tax paid on their behalf. An electing entity files Form 502PTET instead of Form 502, and the return, its schedules, and its payments must be filed electronically, with no waiver from that requirement; electing entities also make estimated payments. Because the tax is elective and computed on income, it is excluded from the flat totals on this page, and because Virginia Tax's own materials do not state a single consistent final year for the election, this page prints no sunset year.

Run your own version, with an optional registered agent added, in the LLC cost calculator. Every state's year-one and recurring totals sit in one table on the national cost hub, and if a service would act as your agent, the registered agent price tracker follows what that costs at each tracked provider. If you would rather a service handled the filing, the services comparison prices that honestly, renewals included.