District of Columbia LLC Cost
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The minimum cost to start a District of Columbia LLC is $99 in state filing fees. Annual upkeep costs $300 per biennial cycle, plus any franchise/privilege tax. Here is the full 2026 breakdown.
One-time formation costs
| Item | Cost |
|---|---|
| Articles of Organization | $99 |
| Name reservation (optional) | typically $10–$50 |
| Certified copy of Articles (optional) | typically $5–$30 |
| Expedited processing (optional) | typically $50–$1,000 depending on tier |
Annual recurring costs
| Item | Cost |
|---|---|
| Annual report | $300 per biennial cycle |
| Franchise / privilege tax | Unincorporated Business Franchise Tax 8.25% on income > $12,000 |
| Registered agent service (optional) | $0–$300/year |
Optional professional services
- Formation service (Bizee, Northwest, LegalZoom): $0–$299 + state fee
- Operating agreement template: $0 (DIY) to $200 (attorney-drafted)
- EIN: $0 direct from IRS — never pay a third party for this
Year-1 minimum spend
If you DIY everything: $399 for state fees in the first year. Add federal taxes, sales tax registration, and any local licenses based on your activity.
District of Columbia-specific note
DC is unique: LLCs file with the Department of Licensing and Consumer Protection (not a Secretary of State). The biennial BRA-25 report is $300 — among the highest in the country.
Frequently asked questions
What is the cheapest way to start an LLC in District of Columbia?
File the Articles of Organization yourself online with the District of Columbia SoS for $99 and act as your own registered agent.
What does it cost to keep a District of Columbia LLC active each year?
Minimum $300 for the biennial report, plus any franchise tax owed: Unincorporated Business Franchise Tax 8.25% on income > $12,000.
Should I form in District of Columbia or a different state?
In general, you should form in the state where you actually operate. Forming elsewhere usually requires Foreign Qualification in your home state, which means paying both.
Sources & further reading
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