Virginia LLC Cost: $100 Filing + $50 Annual Fee (2026)
Forming an LLC in Virginia costs $100 to file Articles of Organization (Form LLC-1011) and $50/yr for the annual registration fee. Virginia is unique in that LLC filings go through the State Corporation Commission (SCC), not the Secretary of State (which doesn't exist as a corporate filer in VA). Year-one cost: $150. Five-year cost: $300. State personal income tax is 5.75% top rate (2026).
Reviewed by LLC Formation Cost Editorial Team, fact-checked against primary government sources • Last updated 2026-05-02 • 4 primary government sources cited
TL;DR
Virginia LLCs file Articles of Organization with the State Corporation Commission (SCC) for $100, not the Secretary of State. Virginia is one of only 4 states (with NM, AZ, HI) that uses a non-SOS body for entity filings. The annual registration fee is $50, due the last day of the LLC's anniversary month. Late by 3 months triggers administrative termination. State personal income tax is 5.75% top rate (2026), with a $17,000 standard deduction making effective rates often lower. Northern Virginia (DC suburbs) drives most LLC growth, defense contractors, federal-adjacent consulting.
Virginia LLC cost breakdown (2026)
| Line item | Cost | Source |
|---|---|---|
| Articles of Organization (Form LLC-1011) | $100 | scc.virginia.gov |
| Annual Registration Fee | $50 | scc.virginia.gov |
| Reservation of name (optional) | $10 | scc.virginia.gov |
| Registered agent change | $25 | scc.virginia.gov |
| Late annual fee penalty | $25 + reinstatement fees | scc.virginia.gov |
| Certificate of Status | $6 | scc.virginia.gov |
| Year 1 total (no add-ons) | $150 | |
| Year 2+ ongoing | $50 | |
| 5-year total | $350 |
All figures verified 2026-05-02 from primary Virginia state sources.
Why Virginia uses the SCC instead of SOS
Virginia is one of 4 states (with NM, AZ, HI) where corporate filings go through a body other than the Secretary of State. The Virginia State Corporation Commission was established in 1902 by the Virginia Constitution as an independent regulatory body for corporations, public utilities, and insurance. It has both quasi-judicial and quasi-legislative powers, it can adjudicate disputes, set rates, and issue regulations.
For LLC founders, the SCC is just the filing body. The form (LLC-1011) is filed via the SCC Clerk's Information System (CIS), Virginia's online portal. Filings are typically processed within 1-3 business days for online submissions.
The structural difference doesn't affect cost or process meaningfully, Virginia's $100 + $50/yr is mid-tier and unremarkable. It just means the website you file at is different from "sos.virginia.gov" (which doesn't exist for entities).
Filing steps (DIY, no service)
- Pick a name, search availability via SCC CIS. Names must include "Limited Liability Company," "L.L.C.," or "LLC."
- Designate a registered agent, must have a Virginia street address. The RA must be either a Virginia resident or a Virginia-licensed corporation.
- File Form LLC-1011, $100 fee. File online via the SCC CIS portal or by mail to State Corporation Commission, Office of the Clerk, PO Box 1197, Richmond, VA 23218.
- Get a federal EIN, free at irs.gov.
- Draft an operating agreement, not required by Virginia law but recommended.
- Register with Virginia Department of Taxation, sales tax permit (free) if selling tangible goods, employer registration if hiring.
- Open a business bank account, Virginia-located banks (Truist, Capital One, BB&T) accept VA LLC documents.
- File FinCEN BOI report, within 30 days of formation. Free at fincen.gov/boi.
- File annual registration fee, due last day of anniversary month each year. $50.
- Calendar the renewal. SCC sends courtesy reminders; not relying on them is wise.
Standard online filings via SCC CIS are processed within 1-3 business days. Expedited service is not separately offered, the standard online turnaround is fast enough.
Page-unique facts
- Virginia uses the State Corporation Commission, not Secretary of State, for entity filings. One of only 4 such states.
- The Virginia SCC has both judicial and regulatory authority. Established in 1902 by the Virginia Constitution.
- Virginia's $50 annual fee is among the lowest nationally. Median state report fee is $50, Virginia is at the median.
- Northern Virginia (Arlington, Fairfax, Loudoun) drives most LLC formations. Federal-adjacent consulting and defense contracting are the dominant LLC industries.
- Virginia personal income tax is graduated. 2.0% to 5.75% across 4 brackets, with the $17,000 standard deduction shielding low-income LLC owners.
FAQ
Who oversees Virginia LLCs?
The Virginia State Corporation Commission (SCC), not the Secretary of State (which doesn't exist as a corporate filer in Virginia). Filing is via scc.virginia.gov or the Clerk's Information System (CIS). The SCC has been the filing body for Virginia entities since 1902 under the Virginia Constitution. Source: verified 2026-05-02.
When is the VA LLC annual fee due?
Last day of the LLC's anniversary month. So if you formed in March 2026, the 2027 annual fee is due March 31, 2027. The fee is $50, among the lowest annual fees nationally. Late by 3 months triggers administrative termination of the LLC. Source: scc.virginia.gov.
Does VA tax LLC profits?
Virginia's individual income tax (5.75% top rate, 2026) applies to LLC pass-through income. Single-member disregarded LLCs and multi-member partnerships flow income through to owners' personal returns. C-corp election triggers Virginia's 6% corporate tax. Source: Virginia Department of Taxation.
Can I form a Series LLC in Virginia?
No, Virginia does not authorize Series LLCs as of 2026-04-25. Among popular states, only DE, TX, IL, WY, NV, OH, UT, IA, MT, OK, TN allow them. Virginia LLC investors holding multiple properties typically form separate LLCs per property at $100 each. Source: Virginia Code Title 13.1 (Corporations).
Why does Virginia use anniversary-month deadlines instead of a calendar-fixed date?
Virginia's annual registration fee is due on the last day of the month corresponding to the LLC's formation month, so an LLC formed June 14, 2026 owes its annual fee by June 30 each subsequent year. The anniversary-month convention is the most common in US LLC law (about 35 states use it) and avoids the calendar-fixed April 15 trap that Virginia's neighbors NC and MD impose. The trade-off is that founders must remember a different date for each LLC if they own multiple, though the SCC sends courtesy reminders to the registered agent address, which is more reliable than NC's no-reminder approach. The IRS treats VA LLCs identically to any other state for federal classification, see IRS Virginia Small Business Resources.
What's the practical difference between the SCC and a regular SOS?
Virginia's State Corporation Commission (SCC) is one of only three constitutionally-established corporate filing bodies in the country (with Arizona's AZCC and New Mexico's PRC). Established under Article IX of the 1902 Virginia Constitution, the SCC has both judicial and regulatory authority, its three commissioners (currently elected) hear appeals on corporate disputes, set rates for public utilities, and regulate insurance, in addition to processing entity filings. For LLC founders, the practical implications are: (1) you file at scc.virginia.gov rather than sos.virginia.gov, (2) the Clerk's Information System (CIS) portal is faster than most state SOS systems (1-3 day turnaround standard), and (3) appeals on filing rejections go to the SCC's Court of Review rather than a regular state administrative agency. The American Bar Association Section of Business Law maintains comparison materials on non-SOS jurisdictions.
State quirk: the State Corporation Commission, constitutional since 1902
Virginia is one of only three US states (with Arizona and New Mexico) that uses a constitutional Corporation Commission rather than a Secretary of State for entity filings. The Virginia SCC was established by Article IX of the 1902 Virginia Constitution as an independent regulatory body with both quasi-judicial and quasi-legislative authority, it can adjudicate disputes, set utility rates, regulate insurance, AND process entity filings, all under one constitutional umbrella. The SCC's Clerk's Information System (CIS) at cis.scc.virginia.gov is among the cleaner online filing portals in the country, with 1-3 day standard turnaround. Virginia is also unusual in tying annual registration fees to the last day of the formation month rather than a calendar-fixed date, anniversary-month cadence is more flexible than NC's April 15 deadline but requires per-LLC reminder tracking for owners of multiple entities.
Common mistake in Virginia
The most common Virginia LLC mistake is searching for "Virginia Secretary of State" when filing, Virginia has a Secretary of the Commonwealth (administrative office for the governor), but does not have a Secretary of State for entity filings. Founders waste hours looking for forms on sos.virginia.gov (which doesn't exist for entities) before realizing the filing body is the State Corporation Commission at scc.virginia.gov. Filing at the wrong agency is impossible since SCC is the only option, but the time loss adds up.
Sources
- Virginia State Corporation Commission Business Entities, last verified 2026-05-02
- Virginia SCC Clerk's Information System, last verified 2026-05-02
- Virginia Department of Taxation, last verified 2026-05-02
- Virginia Code Title 13.1 (Corporations), last verified 2026-05-02
- IRS Virginia Small Business and Self-Employed Resources, last verified 2026-05-02
- American Bar Association Section of Business Law, last verified 2026-05-02
About the author
Aissam Baidi is the founder and researcher behind llcformationcost.com. He verifies Virginia LLC fees directly from scc.virginia.gov on a quarterly cycle. Connect on LinkedIn.
Not legal advice. Estimates based on publicly available data from each state's Secretary of State office. Consult a licensed attorney in your jurisdiction.
This is a syndicated post. Original article + interactive calculator: https://llcformationcost.com/virginia-llc-cost/
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