How to Start an LLC in District of Columbia: Fees, Filings and Annual Requirements
Forming an LLC in District of Columbia: the state filing fee, how to file, name rules, registered agent, annual report, state taxes, DBA and sales tax permit — from the official state sources.
Quick answers for District of Columbia
- LLC filing fee
- The fee for a domestic LLC's certificate of organization is $99.00. Optional expedited service costs an extra $100 (same day) or $50 (3-day); DC Department of Licensing and Consumer Protection (DLCP), Corporations Division Fees – Limited Liability Company; Fees for Corporate Registration Services
- Annual report
- DC requires a biennial report (every two years), not an annual report. The first is due by April 1 of the year after the LLC is formed, and later reports by April 1 of every second year after that. D.C. Code § 29-102.11; DLCP Corporations Division Fees – Limited Liability Company
- How to file
- File a certificate of organization with DLCP's Corporations Division, online through CorpOnline, by mail, or in person at the Business License Center (1100 4th Street SW). DLCP, Fees for Corporate Registration Services; DC Office of Tax and Revenue, New Business Registration
Last verified: 2026-10-27
Forming the LLC
| LLC filing fee | The fee for a domestic LLC's certificate of organization is $99.00. Optional expedited service costs an extra $100 (same day) or $50 (3-day); the expedited fee is required for walk-in customers served at the Business License Center. |
|---|---|
| How to file | File a certificate of organization with DLCP's Corporations Division, online through CorpOnline, by mail, or in person at the Business License Center (1100 4th Street SW). Checks are payable to "DC Treasurer." DLCP says expedited service may be limited or unavailable for mail-in filings and is available for certain web filings on CorpOnline. After forming, a business registers for taxes with the Office of Tax and Revenue (FR-500) and then obtains its business license from DLCP. The pages reviewed do not state a standard processing time. |
| Name rules and reservation | An LLC name must contain "limited liability company" or "limited company" or the abbreviation "L.L.C.", "LLC", "L.C.", or "LC" ("Limited" may be abbreviated "Ltd." and "company" "Co."). A professional LLC uses "professional limited liability company," "P.L.L.C." or "PLLC." The name must be distinguishable on the District's records and may not use "bank," "banking," "credit union," "insurance" or similar words without approval. Reserving or transferring a name costs $50.00. Re-verified 2026-10-27. |
| Registered agent | An LLC must designate a registered agent in the District, either a commercial registered agent or a noncommercial registered agent (name and address). Designating an agent is the entity's affirmation that the agent has consented to serve. A change of registered agent by the entity costs $50.00. Re-verified 2026-10-27. |
| Operating agreement | DC law defines an operating agreement as the agreement of all members, including a sole member, "whether oral, in a record, implied, or in any combination thereof," so it does not have to be written. It is not among the filings listed on DLCP's LLC fee schedule. Whether an operating agreement is mandatory was not stated in the section reviewed. Re-verified 2026-10-27. Source: D.C. Code § 29-801.02 |
Keeping the LLC in good standing
| Annual report | DC requires a biennial report (every two years), not an annual report. The first is due by April 1 of the year after the LLC is formed, and later reports by April 1 of every second year after that. The report lists the registered agent, principal office, and people who control or direct the entity. The fee is $300.00, plus a $100.00 late fee if filed late. Re-verified 2026-10-27. |
|---|---|
| Sales tax permit | New businesses register with the DC Office of Tax and Revenue (OTR) using Form FR-500 New Business Registration, listing all locations where they will collect sales tax and attaching the LLC's Articles of Organization. OTR states the general sales tax rate remains 6% through September 30, 2027. Whether OTR charges a registration fee was not stated on the page reviewed. |
| DBA / assumed name | Trade names are registered with DLCP's Corporations Division. A trade name registration application costs $55.00; renewal is $55.00 (with a $55.00 late fee), and amendments and cancellations are $55.00 each. The Office of Tax and Revenue asks businesses registering with a trade name to attach the Certificate of Trade Name Registration to Form FR-500. |
Out-of-state LLCs and closing
| Registering an out-of-state LLC | An out-of-state LLC files a foreign registration statement with DLCP. The fee is $220. Registered foreign LLCs also file the $300 biennial report ($100 late fee), and withdrawal of registration costs $220. |
|---|---|
| Closing an LLC | A domestic LLC files a statement of dissolution with DLCP. The fee listed is $5.00. |
Where to get help in District of Columbia
Starting an LLC & Small Business FAQ
How much does it cost to form an LLC in District of Columbia?
The fee for a domestic LLC's certificate of organization is $99.00. Optional expedited service costs an extra $100 (same day) or $50 (3-day); the expedited fee is required for walk-in customers served at the Business License Center.
How do you form an LLC in District of Columbia?
File a certificate of organization with DLCP's Corporations Division, online through CorpOnline, by mail, or in person at the Business License Center (1100 4th Street SW). Checks are payable to "DC Treasurer." DLCP says expedited service may be limited or unavailable for mail-in filings and is available for certain web filings on CorpOnline. After forming, a business registers for taxes with the Office of Tax and Revenue (FR-500) and then obtains its business license from DLCP.
What are the LLC name requirements in District of Columbia?
An LLC name must contain "limited liability company" or "limited company" or the abbreviation "L.L.C.", "LLC", "L.C.", or "LC" ("Limited" may be abbreviated "Ltd." and "company" "Co."). A professional LLC uses "professional limited liability company," "P.L.L.C." or "PLLC." The name must be distinguishable on the District's records and may not use "bank," "banking," "credit union," "insurance" or similar words without approval. Reserving or transferring a name costs $50.00.
Do you need a registered agent for an LLC in District of Columbia?
An LLC must designate a registered agent in the District, either a commercial registered agent or a noncommercial registered agent (name and address). Designating an agent is the entity's affirmation that the agent has consented to serve. A change of registered agent by the entity costs $50.00.
Does an LLC have to file an annual report in District of Columbia?
DC requires a biennial report (every two years), not an annual report. The first is due by April 1 of the year after the LLC is formed, and later reports by April 1 of every second year after that. The report lists the registered agent, principal office, and people who control or direct the entity. The fee is $300.00, plus a $100.00 late fee if filed late.
Is an operating agreement required in District of Columbia?
DC law defines an operating agreement as the agreement of all members, including a sole member, "whether oral, in a record, implied, or in any combination thereof," so it does not have to be written. It is not among the filings listed on DLCP's LLC fee schedule.
How do you register a DBA in District of Columbia?
Trade names are registered with DLCP's Corporations Division. A trade name registration application costs $55.00; renewal is $55.00 (with a $55.00 late fee), and amendments and cancellations are $55.00 each. The Office of Tax and Revenue asks businesses registering with a trade name to attach the Certificate of Trade Name Registration to Form FR-500.
How do you get a sales tax permit in District of Columbia?
New businesses register with the DC Office of Tax and Revenue (OTR) using Form FR-500 New Business Registration, listing all locations where they will collect sales tax and attaching the LLC's Articles of Organization. OTR states the general sales tax rate remains 6% through September 30, 2027.
How do you register a foreign LLC in District of Columbia?
An out-of-state LLC files a foreign registration statement with DLCP. The fee is $220. Registered foreign LLCs also file the $300 biennial report ($100 late fee), and withdrawal of registration costs $220.
How do you dissolve an LLC in District of Columbia?
A domestic LLC files a statement of dissolution with DLCP. The fee listed is $5.00.
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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.