How to Form an LLC in Virginia (2026)

1. 1Choose a name for your LLC and verify availability by searching the Virginia State Corporation Commission (SCC) business entity database. Your name must include "Limited Liability Company," "LLC," or "L.L.C."
2. 2Appoint a registered agent with a physical street address in Virginia.
3. 3File Articles of Organization with the Virginia State Corporation Commission (SCC). The filing fee is $100. Online filing through the Clerk's Information System (CIS) processes in 3-5 business days.
4. 4Obtain an EIN (Employer Identification Number) from the IRS at no cost.
5. 5Create an operating agreement. Not legally required in Virginia but strongly recommended.
6. 6Open a business bank account with your Articles of Organization, EIN, and operating agreement.
7. 7Obtain any required state and local business licenses. Virginia requires most businesses to register with their locality for a business license.
8. 8Pay your first Annual Registration Fee by the last day of your anniversary month. The fee is $50.

• ✓Obtain an EIN from the IRS (free, apply online at irs.gov)
• ✓Open a dedicated business bank account
• ✓Register for Virginia state taxes with the Department of Taxation
• ✓Get a local business license from your city or county
• ✓Get business insurance (general liability at minimum)
• ✓Set up an accounting system to track income and expenses
• ✓Pay your first Annual Registration Fee ($50) by the last day of your anniversary month

Your Virginia LLC name must contain "Limited Liability Company," "LLC," or "L.L.C." Restricted words like "Bank," "Insurance," or "Trust" require additional licensing. The name must be distinguishable from existing business entities registered with the SCC. Virginia uses the State Corporation Commission (SCC) for all business filings, not the Secretary of State.

Virginia LLCs are pass-through entities by default. Members pay Virginia individual income tax on their share of profits (top rate of 5.75%). Virginia does not impose a franchise tax on LLCs. The Annual Registration Fee is $50. Virginia uses the State Corporation Commission (SCC) for business filings, not the Secretary of State.

LLC vs. other structures in Virginia

Virginia has moderate LLC costs: $100 to file and $50/year. The 5.75% top income tax rate is reasonable. Virginia's SCC is efficient and provides a straightforward filing process. For businesses near DC, compare Virginia LLC costs with DC ($300 biennial report) and Maryland ($300 annual report) — Virginia is the cheapest of the three.

• •Pay the Annual Registration Fee by the last day of your anniversary month — $50
• •Maintain a registered agent with a physical address in Virginia at all times
• •Keep your operating agreement current and update it when membership changes
• •File Virginia state income tax returns for all members receiving pass-through income
• •Renew any local city or county business licenses as required

Virginia offers a reasonable cost structure for LLCs. The $100 filing fee is competitive, and ongoing costs are manageable. If you operate in Virginia, forming your LLC here makes the most sense.

In general, you should form your LLC in the state where you physically live and conduct business. Forming in a "tax-friendly" state like Wyoming, Delaware, or Nevada sounds appealing, but if you operate in Virginia, you will still need to register as a foreign LLC there — paying fees in both states.

An LLC is almost always a better choice than operating as a sole proprietorship because of the personal liability protection it provides. However, if your LLC is highly profitable, you should talk to a CPA about electing S-Corp tax treatment to potentially reduce your self-employment tax burden.

What Virginia LLC Owners Need to Know

• •Virginia uses the State Corporation Commission (SCC) for business filings, not the Secretary of State
• •Annual registration fee is $50 and due by the last day of the anniversary month
• •Virginia processes online filings in 3-5 business days

Official Virginia Resources

• Virginia State Corporation Commission
• Virginia Clerk's Information System (CIS)