Virginia Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-03 against the Virginia State Corporation Commission (SCC), Office of the Clerk and other official sources listed below

Short answer: Virginia LLCs file the Annual Registration Fee (no annual report for LLCs) each year (on or before the last day of the month in which the LLC was organized or registered, each year; fee $50). Corporations: by the last day of the month in which the corporation was incorporated or authorized to transact business in Virginia, each year, fee $100.

Virginia annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (needed for Virginia)

Virginia · LLC

Annual Registration Fee (no annual report for LLCs): On or before the last day of the month in which the LLC was organized or registered, each year

Enter the formation date above — Virginia's due date depends on it.

State fee: $50
If you file late: $25 penalty if payment is not received by the due date

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-03 against 2 official sources: [1] scc.virginia.gov [2] scc.virginia.gov

Virginia LLC: Annual Registration Fee (no annual report for LLCs)

Due: On or before the last day of the month in which the LLC was organized or registered, each year
How often: Every year
First report: Last day of the formation month in the year after formation (SCC assesses the fee and mails notice two months before the due date)
Filing window: Can be paid once assessed, about two months before the due date
State fee: $50 — No processing fee for online payment in CIS. Payment must be RECEIVED by the due date regardless of weekends/holidays
Late fee: $25 penalty if payment is not received by the due date
Grace period: Until the last day of the third month following the due date before cancellation
Dissolution: LLC existence is automatically canceled if the annual registration fee is not paid by the last day of the third month following the due date (e.g., April due date -> canceled after the last business day of July)
Reinstatement: Reinstatement available within 5 years of cancellation (online in CIS) by paying the reinstatement fee and all outstanding fees and penalties; after 5 years the Clerk cannot reinstate

Sources: [1] scc.virginia.gov · [2] scc.virginia.gov

Virginia corporation: Annual Report + Annual Registration Fee

Due: By the last day of the month in which the corporation was incorporated or authorized to transact business in Virginia, each year
How often: Every year
First report: Last day of the incorporation month starting the year after incorporation (e.g., incorporated April 10 -> first due April 30 of the next year)
Filing window: Annual Assessment Packet (preprinted report + fee notice) mailed to the registered agent about 75 days before the due date; the report can be filed once furnished (two months before)
State fee: $100 — Annual report: no fee. Annual registration fee by authorized shares: $100 for 1-5,000 shares, plus $30 per additional 5,000 shares, maximum $1,700 (over 270,000 shares). Fee shown is the minimum
Late fee: Penalty of 10% of the annual registration fee or $10, whichever is higher, if payment is not received by the due date
Grace period: Five-month period to file the annual report / pay (through the last day of the fourth month following the due date)
Dissolution: Corporate existence is automatically terminated if the annual registration fee is not paid, or the annual report not filed, by the last day of the fourth month following the due date
Reinstatement: Reinstatement within 5 years of termination by paying the reinstatement fee and all outstanding fees/penalties and filing missing annual reports; after 5 years the Clerk cannot reinstate

Sources: [1] scc.virginia.gov · [2] scc.virginia.gov · [3] scc.virginia.gov · [4] scc.virginia.gov

Virginia nonprofit corporation: Annual Report + Annual Registration Fee (nonstock corporation)

Due: By the last day of the month in which the corporation was incorporated or authorized in Virginia, each year
How often: Every year
First report: Last day of the incorporation month in the year after incorporation
Filing window: Assessment packet mailed about 75 days before the due date
State fee: $25 — Annual report: no fee; annual registration fee $25
Late fee: $10 penalty
Grace period: Through the last day of the fourth month following the due date
Dissolution: Terminated if not paid/filed by the last day of the fourth month following the due date
Reinstatement: Reinstatement within 5 years

Sources: [1] scc.virginia.gov · [2] scc.virginia.gov

Foreign (out-of-state) LLCs and corporations registered in Virginia

LLC: Same $50 annual registration fee due by the end of the month the LLC registered in Virginia; registration canceled after 3 months unpaid
Corporation: Same annual report and share-based registration fee as domestic, due by the end of the month authorized in Virginia; a foreign corporation's fee can be reduced if authorized shares were amended in its home state before assessment

Good to know

Virginia LLCs do not file an annual report; they only pay a $50 annual registration fee by the end of their formation month.
Virginia corporations file a free annual report AND pay an annual registration fee based on authorized shares ($100 minimum for up to 5,000 shares, max $1,700).
Payments must be received (not postmarked) by the due date, even if it falls on a weekend or holiday.
Automatic cancellation: LLCs 3 months after the due date, corporations 4 months after. Reinstatement is only possible within 5 years.
Limited partnerships and business trusts pay $50 by October 1.

Virginia annual report FAQ

When is the Virginia LLC annual report due?

Annual Registration Fee (no annual report for LLCs): On or before the last day of the month in which the LLC was organized or registered, each year. First report: Last day of the formation month in the year after formation (SCC assesses the fee and mails notice two months before the due date). Use the calculator on this page with your formation date to get the exact date.

How much is the Virginia annual report fee?

LLC: $50 (No processing fee for online payment in CIS. Payment must be RECEIVED by the due date regardless of weekends/holidays). Corporation: $100 (Annual report: no fee. Annual registration fee by authorized shares: $100 for 1-5,000 shares, plus $30 per additional 5,000 shares, maximum $1,700 (over 270,000 shares). Fee shown is the minimum). Nonprofit corporation: $25. These are state fees; portal or card fees may apply.

What happens if I file my Virginia annual report late?

LLCs: $25 penalty if payment is not received by the due date. LLC existence is automatically canceled if the annual registration fee is not paid by the last day of the third month following the due date (e.g., April due date -> canceled after the last business day of July). Corporations: Penalty of 10% of the annual registration fee or $10, whichever is higher, if payment is not received by the due date.

Where do I file the Virginia annual report?

With the Virginia State Corporation Commission (SCC), Office of the Clerk, online at cis.scc.virginia.gov/.

Official Sources

Figures checked against these sources on 2026-10-03

General information, not legal advice. Confirm current fees and deadlines with the Virginia State Corporation Commission (SCC), Office of the Clerk before filing.