Virginia Business Filing Deadlines & Ongoing Requirements
Virginia ongoing requirements
Recurring filings
- Pay Annual Registration Fee (LLCs): every year around the formation anniversary; fee $50.
- Pay Annual Registration Fee (corporations and nonprofits): every year around the formation anniversary; fee $100.
- Pay annual registration fee (limited partnerships): every year by October 1; fee $50.
- File annual continuation report (limited liability partnerships): every year by July 1; fee $50.
- State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.
Tax registration
- Register for state taxes with Virginia Department of Taxation. Official page
- Business-level tax: Corporate income tax.
- Sales tax: get a Virginia Certificate of Registration (sales and use tax) from Virginia Department of Taxation before you sell taxable goods. Official page
- Remote sellers must register once sales into the state pass $100,000 a year.
- Local sales taxes are collected through the state return.
- If you have employees, withhold Virginia income tax from wages and register for withholding. Official page
Hiring
- Register for unemployment insurance with Virginia Employment Commission. The 2026 taxable wage base is $8,000 per employee; experience-rated rates run from 0.1% to 6.2%. Official page
- New employers start at 2.5%.
- Workers' compensation through Virginia Workers' Compensation Commission and private insurers. Required when: 3 employees (more than 2 regularly employed)
- Post the required labor notices at your workplace. Official page
Formation
- Form your LLC or corporation with Virginia State Corporation Commission. Official page
- A trade name (DBA) is registered with the state.
Agencies
- Business filings and annual reports: Virginia State Corporation Commission. Official page
- Taxes: Virginia Department of Taxation. Official page
- Unemployment insurance and labor rules: Virginia Employment Commission. Official page
- Workers' compensation: Virginia Workers' Compensation Commission.
- Contractor licensing: Virginia Board for Contractors (DPOR).
- Real estate licensing: Virginia Real Estate Board (DPOR).
- Alcohol licensing: Virginia Alcoholic Beverage Control Authority.
- Child care licensing: Virginia Department of Education, Office of Early Childhood.
- Health facility licensing: Virginia Department of Health.
Exceptions to watch
- City/county BPOL license (Local commissioner of revenue): Virginia localities require a Business, Professional and Occupational License (BPOL).
- Cannabis: medical licensing only, regulated by Virginia Cannabis Control Authority.
Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.
Cities and counties in Virginia
Choose a city to see its full list.