LLC Filing Fees in the District of Columbia
In the District of Columbia, filing an LLC certificate of organization costs $99, the biennial report costs $300 (plus $100 if late), and LLCs may owe the income-based unincorporated business franchise tax, with a $250 minimum.
Last checked . General information, not legal advice.
District of Columbia at a glance
- Formation filing fee
- $99
- DLCP fee for a domestic LLC certificate of organization.
- Annual or biennial report fee
- $300 (biennial)
- A $100 late fee applies to a late biennial report.
- Report frequency
- Every two years
- Annual LLC or franchise tax
- Conditional, income-based franchise tax
- DC taxes unincorporated businesses at 8.25% of taxable income, with a $250 minimum ($1,000 if DC gross receipts exceed $1 million). Some businesses are excluded.
The rules in the District of Columbia
How much does it cost to form an LLC in the District of Columbia?
Formation filing fee in the District of Columbia: $99. DLCP fee for a domestic LLC certificate of organization.
How much is the LLC annual report fee in the District of Columbia?
Annual or biennial report fee in the District of Columbia: $300 (biennial). A $100 late fee applies to a late biennial report.
How often must an LLC file a report in the District of Columbia?
Report frequency in the District of Columbia: Every two years.
Does District of Columbia charge an annual LLC tax or franchise tax?
Conditional, income-based franchise tax. Annual LLC or franchise tax in the District of Columbia: conditional, income-based franchise tax. DC taxes unincorporated businesses at 8.25% of taxable income, with a $250 minimum ($1,000 if DC gross receipts exceed $1 million). Some businesses are excluded.
Where do the the District of Columbia LLC filing fees come from?
The rules above come from D.C. Code 29-102.11, D.C. Code 29-102.12, D.C. Code 47-1808.01 and D.C. Code 47-1808.03. Each source is linked on this page. We last checked them in October 2026.
Good to know
DC filing fees are set by rule under D.C. Code 29-102.12 rather than in the statute itself.
What this means in practice
Filing fees are often set in a state fee schedule and can change. Check the secretary of state's current fee schedule before you file, and expect extra charges for optional services such as expedited processing, certified copies, or name reservations.
Missing a required report or tax payment can lead to late fees and, after a period, administrative dissolution or loss of good standing. Put the due date on a calendar from the day the LLC is formed, since the first report may be due within the first year.
An LLC formed in one state that does business in another state may need to register there as a foreign LLC. That registration usually carries its own filing fee and its own report obligations in the second state.
General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.
More District of Columbia rules
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- All District of Columbia documents and rules