Virginia
Virginia business compliance calendar
What Virginia asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.
LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027
Registration and franchise filings
| Entity | Filing | Fee | If missed |
|---|---|---|---|
| Corporations | Annual report and registration fee, by the last day of the anniversary month of its formation, with the Virginia State Corporation Commission | $100 registration fee for up to 5,000 authorized shares, rising with share count | $10 or 10% of the fee, whichever is greater; termination after continued failure |
| LLCs | Annual registration fee, by the last day of the anniversary month of its formation, with the Virginia State Corporation Commission | $50 | $25 late fee; cancellation after continued failure |
| Partnerships | Annual registration fee, by the last day of the anniversary month of its formation, with the Virginia State Corporation Commission | $50 | $25 late fee; cancellation after continued failure |
| Nonprofits | Annual report and registration fee, by the last day of the anniversary month of its formation, with the Virginia State Corporation Commission | $25 | $10 late fee; termination after continued failure |
Taxes and employers
- Corporate income tax
- Yes. C corporations file a Virginia return by the 15th day of the fourth month after the year ends, with the Virginia Department of Taxation.
- Personal income tax
- Yes. S corporations and partnerships file a Virginia information return, and employers withhold state income tax.
- Employers
- Register for unemployment insurance and file wage reports every quarter. Reconcile income tax withholding after year end.
- Sources
- Virginia State Corporation Commission, Virginia Department of Taxation
All Virginia rules in the pack
- Virginia annual report and registration feeby the last day of the anniversary month of its formation
- Virginia annual registration feeby the last day of the anniversary month of its formation
- Virginia annual registration feeby the last day of the anniversary month of its formation
- Virginia nonprofit annual report and registration feeby the last day of the anniversary month of its formation
- Virginia charitable organization registration renewalby the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year)
- Virginia corporate income tax returnby the 15th day of the 4th month after the fiscal year ends (April 15 for a calendar year)
- Virginia corporate estimated tax paymenton the 15th day of the 4th, 6th, 9th, 12th months of the fiscal year (April 15, June 15, September 15, December 15 for a calendar year)
- Virginia pass through entity returnby the 15th day of the 3rd month after the fiscal year ends (March 15 for a calendar year)
- Virginia personal income tax return with business incomeby May 1 each year
- Virginia unemployment insurance wage reportby the last day of the 1st month after each quarter
- Virginia annual withholding reconciliationby January 31 each year
- Virginia retirement savings mandate (RetirePath Virginia, 25 or more employees)with no fixed date
- Virginia sales tax returnby the 20th day of the 1st month after each quarter