Form a Business in Virginia

Filing fees, deadlines, registered agent rules, and tax structure for Virginia, verified against the Virginia State Corporation Commission (SCC), Clerk's Office on Jun 11, 2026.

Virginia at a glance

LLC Formation
$100
Articles of Organization
Corp Formation
$75
Articles of Incorporation
Nonprofit Formation
$75
Articles of Incorporation: Nonprofit
Annual Report: LLC
$50
annual filing
Annual Report: Corp
$100
annual filing
Registered Agent
Street address
Virginia address required

What makes Virginia different

  • Virginia uses State Corporation Commission (SCC), NOT a Secretary of State. VA is one of only ~5 US states where business entity filings go to a constitutional commission rather than SOS. The SCC is a unique constitutional body created in 1902. All Corp, LLC,…
  • Virginia has TWO Corp formation charges, not one. (a) Flat $25 filing fee, AND (b) Charter Fee tiered by authorized shares: $50 per 25,000 shares (or fraction) for first 1M shares; flat $2,500 above 1M shares. Example: 5,000 shares = $25 + $50 =…
  • Corp Annual Registration Fee is tiered by authorized shares (NOT by net income or revenue): - 5,000 or fewer shares: $100 - Then $30 per additional 5,000 shares - Maximum $1,700 for 270,000+ shares - Authority:…
  • LLC Annual Registration Fee is flat $50. Same fee regardless of size. Authority: Va. Code § 13.1-1062.
  • Nonstock Corp (Nonprofit) Annual Registration Fee is flat $25. Authority: Va. Code § 13.1-936.
  • Annual Registration due last day of formation-anniversary month. Calendar-fixed to entity-specific anniversary month.
  • Late penalty: 10% of fee or $10 minimum for Corps; $25 flat for LLCs.
  • Persistent delinquency consequences: - LLC: automatic cancellation by operation of law if AR fee not paid by last day of 3rd month after due date - Corp: automatic termination if AR fee not paid by last day of 4th month after…

Virginia tax structure

Sales tax 5.3%.

For detailed tax planning, see the Virginia State Corporation Commission (SCC), Clerk's Office and the Virginia Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

Ready to file in Virginia?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Virginia ruleset (re-verified quarterly against Virginia State Corporation Commission (SCC), Clerk's Office).

Filing portal: https://sccefile.scc.virginia.gov/