Reference · District of Columbia
District of Columbia LLC requirements
Every requirement we've verified for a domestic LLC in District of Columbia, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | DC Department of Licensing and Consumer Protection (DLCP) |
|---|---|
| Formation filing fee | $99 |
| Filing fee notes | Certificate of Organization, domestic LLC, per the official DLCP fee page. |
| Standard processing | Not specified with a day-count. |
| Expedited options | $100 expedite fee for one-day walk-in service, in addition to the regular filing fee. |
| Periodic report | Biennial Report (Two-Year Report, Form BRA-25) |
| Report frequency | biennial |
| Report fee | $300 |
| Report deadline | First biennial report due April 1 of the calendar year FOLLOWING initial registration; subsequent reports every two years, also by April 1. |
| Late penalty | $100 late fee if filed after April 1. |
| Administrative dissolution | Continued 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. |
| Minimum state tax | $250 |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $99 |
Confidence
What we're less sure about
Cross-checked, pending a second verification pass
- 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.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- DC Department of Licensing and Consumer Protection (DLCP) — dlcp.dc.gov
- DC Department of Licensing and Consumer Protection (DLCP) — code.dccouncil.gov
- District of Columbia tax authority — otr.cfo.dc.gov
- DC Department of Licensing and Consumer Protection (DLCP) — dlcp.dc.gov
- DC Department of Licensing and Consumer Protection (DLCP) — dlcp.dc.gov
Keep reading
More on District of Columbia, and the states most like it
This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.
- District of Columbia filing deadlinesWhen the biennial report (two-year report, form bra-25) is due, and what late costs
- What an LLC costs in District of ColumbiaThe whole first year — $99
- What an LLC costs in MarylandNext door, $301 more
- What an LLC costs in VirginiaNext door, $51 more
- Alaska filing deadlinesAlso files every two years, not every year
- What an LLC costs in OhioCosts about the same — $99
- What an LLC costs in NevadaThe "cheap incorporation state" that costs $350 a year to keep
- What an LLC costs in MassachusettsThe most expensive state in the country — $1,000
- How we verify every figureOur sourcing standard
- What changed and whenDated record of fee changes