District of Columbia · Limited liability company

What an LLC costs in District of Columbia

$99 in your first year. That's $99 to file with DC Department of Licensing and Consumer Protection (DLCP), and about $150 a year to keep it in good standing after that.

First-year breakdown

  • State filing fee $99 One-time, paid when you form the LLC
  • Biennial Report (Two-Year Report, Form BRA-25) $300 — year 2 Not owed in your first year — see the ongoing filings below
  • Total, first year $99

Don't file on this alone. We're still verifying figures state by state. Open the source link below and confirm before you pay anything or rely on a deadline.

Cross-checked Checked Source: dlcp.dc.gov All sources

In context

$99 puts District of Columbia near the bottom nationally

38 of 51 jurisdictions cost more than District of Columbia. The national range runs $35 to $1,000, median $150.

Montana — $35Arizona — $50Hawaii — $50Iowa — $50Mississippi — $50Missouri — $50New Mexico — $50Colorado — $75Indiana — $75Michigan — $75Utah — $77Kansas — $85Ohio — $99Idaho — $100Louisiana — $100New Hampshire — $100New Jersey — $100Georgia — $110South Carolina — $110Florida — $125Nebraska — $125North Carolina — $125Oklahoma — $125Pennsylvania — $125Virginia — $150Minnesota — $155West Virginia — $155Wisconsin — $155Wyoming — $160Maine — $175North Dakota — $185Arkansas — $195Alabama — $200Connecticut — $200Oregon — $200Vermont — $200South Dakota — $205Kentucky — $215Illinois — $225Alaska — $250Washington — $250Texas — $300Maryland — $400Nevada — $425Delaware — $510New York — $550Rhode Island — $550Tennessee — $700California — $890Massachusetts — $1,000

$35 · Montana$1,000 · Massachusetts

Keeping it alive

Your biennial report (two-year report, form bra-25)

FilingBiennial Report (Two-Year Report, Form BRA-25)
How oftenbiennial
Fee$300
When it's dueFirst biennial report due April 1 of the calendar year FOLLOWING initial registration; subsequent reports every two years, also by April 1.
If you're late$100 late fee if filed after April 1.
If you keep ignoring itContinued failure to file can lead to revocation of registration under the DC Business Organizations Code; procedural timeline unconfirmed.

State tax: DC's Unincorporated Business Franchise Tax is 8.25% with a $250 minimum (gross receipts up to $1M) or $1,000 (above $1M) — BUT it only applies to businesses meeting the statutory definition of an 'unincorporated business'. D.C. Code 47-1808.01 excludes any trade or profession where more than 80% of gross income comes from personal services actually rendered by the members and capital is not a material income-producing factor. A typical solo consulting or service LLC is therefore exempt entirely and owes $0. Businesses where capital matters (rental property, retail inventory) or where non-owner staff generate the income DO owe the minimum. Separately, most DC businesses need a Basic Business License; the catch-all General Business License covering consultants and online retailers costs $49 for 6 months, $99 for 2 years or $198 for 4 years.

What we're less sure about

Caveats on this page

  • CORRECTED (10 Sep 2026) — the headline figure drops sharply. The personal-services exemption in D.C. Code 47-1808.01 means most solo consulting LLCs owe NO franchise tax at all, putting year one at $99 rather than $349.
  • The $250/$1,000 minimum still applies where capital is a material income-producing factor or where under 80% of income comes from members' own services. The calculator must branch on business type.
  • The $300 biennial report is first due 1 April of the year AFTER registration, so it stays out of year one.
  • Basic Business Licence is activity-dependent but the catch-all General Business Licence covers consultants — most solo LLCs will need one ($99 for 2 years).
  • Still medium confidence: OTR has not published tax-year-2026 figures. The rate above is TY2025 carried forward; no legislated change was found.

Ready to file?

File directly with DC Department of Licensing and Consumer Protection (DLCP). It is the cheapest route in every state, it takes about twenty minutes online, and the form is linked below.

File it yourself with District of Columbia → What you'll owe after that

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Where these figures come from

We publish a number only when we can point at the page that sets it. These are those pages — the statute and the agency, not someone else's article.

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If you're weighing District of Columbia against somewhere else

Most people forming an LLC are choosing between two or three states, or checking whether their neighbour is cheaper. These are the comparisons that actually change the answer.

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