Forming an LLC in District of Columbia costs $99 to file with the state. Ongoing, you file: Biennial report ($300), due April 1. Separately, Unincorporated Business Franchise Tax if net income is high. The $300 biennial report and possible unincorporated business franchise tax raise the cost.
District of Columbia LLC at a glance
| State filing fee | $99 |
| Processing time | ~1-2 weeks; expedited available |
| Annual/biennial report | Biennial report ($300), due April 1 |
| Franchise / annual tax | Unincorporated Business Franchise Tax if net income is high |
| State income tax | Yes |
| State sales tax | 6% |
| Sales-tax economic nexus | $100,000 or 200 transactions |
| Registered agent | Required (in-state address) |
| Publication requirement | No |
| Anonymous ownership | Not available (ownership is on record) |
Research snapshot last checked 2026-07-21. Fees and deadlines change - confirm on the District of Columbia Secretary of State and tax authority before filing.
Does District of Columbia fit your situation?
District of Columbia puts ownership on the public record, so it is not the choice if you need anonymity. It levies a state income tax. The $300 biennial report and possible unincorporated business franchise tax raise the cost.
If you do not live or operate in District of Columbia, remember that forming here while working elsewhere can create a second state registration (foreign qualification) and a second set of fees. For most non-residents the decision comes down to banking acceptance and total cost - see the best-state comparison.
Steps to form in District of Columbia
- Check name availability and appoint a District of Columbia registered agent.
- File the Articles of Organization ($99) with the state.
- Get an EIN from the IRS (Form SS-4 by fax or phone if you have no SSN).
- Confirm banking and payment eligibility for your residence country.
- Put the report on a calendar: Biennial report ($300), due April 1.
Generate your District of Columbia deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in District of Columbia?
The state filing fee is $99. Ongoing you file biennial report ($300), due april 1. Unincorporated Business Franchise Tax if net income is high.
Does District of Columbia require an annual report?
Yes: Biennial report ($300), due April 1.
Is District of Columbia a good state for a non-resident LLC?
The $300 biennial report and possible unincorporated business franchise tax raise the cost. Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.