DC LLC Cost (2026)
See DC LLC costs in 2026, including state filing fees, recurring fees, registered agent, EIN, taxes, licenses, and common add-on costs.
LLC Route Editorial Team
Reviewed against official state and federal resources.
Updated July 28, 2026
Educational guide, not legal or tax advice.
District of Columbia LLC cost starts with the $99 formation filing, but that is rarely the full operating cost. A DC LLC may also need a $300 biennial report, registered agent service, Basic Business License, tax registration, unincorporated business franchise tax filings, and location or industry permits.
Educational note: This guide is for general informational purposes only. It is not legal, tax, accounting, or financial advice. Confirm current requirements with DLCP, OTR, DC Business Portal, IRS, and qualified professionals.
Most people need this first
| If you are trying to decide… | Short answer |
|---|---|
| What is the DC LLC filing fee? | $99 for domestic LLC certificate/articles filing |
| What is the recurring DLCP report? | $300 biennial report |
| What is the biennial report late fee? | $100 |
| When is the first biennial report due? | April 1 of the next calendar year after registration |
| Is a registered agent required? | Yes |
| Is a Basic Business License separate? | Usually yes, depending on activity |
| Is tax registration separate? | Yes, FR-500 registration through OTR is separate |
For many DC LLCs, the practical order is:
Search name -> choose registered agent -> file LLC formation -> get EIN if needed -> register FR-500 tax accounts -> apply for Basic Business License if required -> check certificate of occupancy/home occupation rules -> calendar biennial report
DC LLC cost at a glance
| Cost or requirement | Amount | What to know |
|---|---|---|
| Domestic LLC certificate/articles filing | $99 | Main formation filing with DLCP |
| Biennial report | $300 | Due April 1 on the required two-year cycle |
| Biennial report late fee | $100 | Added if late |
| Name reservation or transfer | $50 | Optional |
| Change of registered agent by entity | $50 | If agent information changes |
| Walk-in one-day expedited service | $100 extra | DLCP says walk-in customers are charged this in addition to regular filing fees |
| Basic Business License | Often $99 for 2 years | As of July 28, 2026, DC law shows temporary license fee rules that should be rechecked before filing |
| District business tax registration | $0 | DC Business Portal lists FR-500 registration cost at $0 |
| EIN | $0 | Free directly from IRS |
Formation filing cost
DLCP’s limited liability company fee schedule lists $99 for a domestic LLC certificate of organization. DLCP’s domestic LLC page also refers to Form DLC-1 and online filing through CorpOnline.
The $99 filing creates the LLC entity. It does not include a Basic Business License, tax accounts, registered agent service, EIN, certificate of occupancy, home occupation permit, or professional license.
Biennial report cost
DC LLCs file a two-year biennial report. DLCP lists:
| Filing | Fee |
|---|---|
| Biennial report | $300 |
| Biennial report late fee | $100 |
DLCP says the first report is due by April 1 of the very next calendar year after registration, and later reports are due by April 1 every two years after that.
Basic Business License and tax registration
Many businesses operating in DC need a Basic Business License from DLCP. As of July 28, 2026, DC Code section 47-2851.04 shows temporary license fees of $49 for 6 months, $99 for 2 years, and $198 for 4 years, with temporary legislation noted as expiring August 13, 2026. Verify the current fee before applying.
Separately, the DC Business Portal lists District business tax registration through FR-500 at $0.
Tax cost planning
DC’s business franchise tax rules can be more important than the entity filing fee. OTR says unincorporated businesses with gross receipts over $12,000 report net income, with minimum tax of $250 if DC gross receipts are $1 million or less and $1,000 if more than $1 million. Certain personal-service businesses may be exempt under the rules.
This is one reason DC should not be evaluated only by the $99 formation filing.
Cost FAQ
How much does it cost to form a DC LLC?
The domestic LLC formation filing fee is $99.
How much is the DC LLC biennial report?
DLCP lists the biennial report fee at $300 and the late fee at $100.
Does a DC LLC need a Basic Business License?
Often yes, depending on the activity. DLCP says businesses engaging in activity in the District must be licensed according to the specific activity conducted.
Is FR-500 tax registration free?
The DC Business Portal lists District business tax registration cost at $0.
Official resources
- DLCP LLC fee schedule
- DLCP domestic LLC information
- DLCP business registration FAQs
- DC Business Portal checklist
- DC business franchise tax rates
Related District Of Columbia LLC topics
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