Virginia LLC filing: $100 to form, a $50 annual fee that is not a report, and a Corporation Commission instead of a Secretary of State

Every figure on this page comes from the Virginia State Corporation Commission and the Virginia Limited Liability Company Act. Not from an aggregator. Two things about Virginia trip up owners coming from other states. Business entities file with the State Corporation Commission, not a Secretary of State, the way Arizona uses its Corporation Commission. And Virginia’s yearly requirement is not an annual report at all. It is a flat $50 registration fee with no information form to complete, which is why people search for a Virginia annual report and cannot find one.

Forming the company

Formation is a single filing at a mid-range fee.

Virginia forms an LLC on Articles of Organization filed with the State Corporation Commission for $100, online or by mail.

You create a Virginia LLC by filing the Articles of Organization with the State Corporation Commission, through its Clerk’s Information System online or by mail, under Va. Code § 13.1-1011. The fee is $100 either way. The articles name the LLC, its principal office, and a registered agent, and as the structure and cost page covers, they do not require a list of members. Virginia’s registered agent rules are specific: the agent must be either an individual who is a Virginia resident and connected to the company in one of the ways the statute lists, such as a member, manager, or attorney, or a business entity authorized to serve. Do not confuse the Corporation Commission with a Secretary of State; in Virginia, business filings are the Commission’s.

The annual fee that is not a report

Here is the part that surprises people, and it works in the owner’s favor.

Virginia’s yearly requirement is a $50 registration fee, not an annual report, and there is no information form to complete.

Most states require an annual report, an information filing that updates the state on the company’s agent, address, and management, usually with a fee attached. Virginia does not. Under Va. Code § 13.1-1062, a Virginia LLC pays a $50 annual registration fee, and that is the entire obligation. There is no form to fill in, no ownership or management information to update, just the fee. That makes Virginia’s yearly compliance simpler than almost any state with an annual report, because there is nothing to get wrong except the payment itself.

The deadline runs on each company’s own calendar.

The $50 fee is due by the last day of the LLC’s anniversary month, and a late payment adds a $25 penalty.

The fee is due by the last day of the month the LLC was organized, so an LLC formed in March pays every March and one formed in October pays every October. Because the deadline is personal to each entity, an owner with several LLCs has several dates to track. A late payment adds a $25 penalty, and if the fee stays unpaid long enough, typically past the third month after the due date, the Commission can cancel the LLC, which ends its good standing and its liability shield until it is reinstated.

What you pay the state over time

The recurring cost of a Virginia LLC is low and predictable.

The recurring state cost of a Virginia LLC is the $50 registration fee, because there is no franchise tax.

After formation, Virginia charges an LLC no franchise tax, so the $50 annual registration fee is the recurring state obligation. Income passes through to the members at Virginia’s graduated income tax rate, covered on the structure and cost page, and there is no separate entity-level income tax on a standard pass-through. A foreign LLC registering to do business in Virginia pays the same $50 annual registration fee as a domestic one. Between the $100 formation fee and the $50 annual fee with no report to file, Virginia is one of the more straightforward states to keep a company in good standing.

Why the sourcing matters

One discipline runs under this page, and Virginia’s own terminology is the example.

A figure or a rule that sounds like every other state’s can be subtly different here, which is why every figure traces to the Commission.

Half the guides online describe a Virginia LLC annual report, and Virginia does not have one, because the writers assumed Virginia works like the states they knew and never checked. The requirement is a registration fee, not a report, and the distinction changes what an owner actually has to do each year. Fees and rules drift and terminology misleads, and agreement among aggregators is often shared assumption rather than verification. Every figure on this page is dated, comes from the Virginia State Corporation Commission or the LLC Act, and carries the verification date below. When a fee or rule changes, the fix is to read the Commission’s own schedule again.

The bottom line

A Virginia LLC forms on Articles of Organization filed with the State Corporation Commission, not a Secretary of State, for $100.

The yearly requirement is a $50 registration fee, not an annual report, with no information form to complete.

The fee is due by the last day of the anniversary month, a $25 penalty applies if it is late, and prolonged non-payment leads to cancellation.

There is no franchise tax, so the $50 fee is the recurring state cost, and income passes through at Virginia’s graduated rate.

A foreign LLC operating in Virginia pays the same $50 annual registration fee as a domestic one.

What this page does not cover

This page is about fees, forms, and deadlines. How creditors reach a member’s interest, the confirmed no-foreclosure charging order, and the entireties shield are on the protection page. The default governance rules and the freedom-of-contract rule that turns on eight words are on the governance page. Virginia’s protected series LLC, the transfer taxes, and the exemption for moving property into your own LLC are on the structure and cost page.

Last verified August 2026.