Form a Business in District of Columbia
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Everything you need to form and maintain an LLC, Corporation, S-Corp, or DBA in District of Columbia. Filing fees, ongoing requirements, and tax treatment current for 2026 — sourced from the District of Columbia Secretary of State and the IRS.
District of Columbia business formation overview
If you're forming a business in District of Columbia, the four most common entity types are the LLC (most popular for solo founders and small partnerships), the C-Corporation (used by venture-funded startups), the S-Corporation (a tax election available to LLCs and corporations meeting IRS rules), and the DBA ("doing business as", a trade-name registration for sole proprietors and existing entities). Each has its own filing fee, ongoing report cycle, and tax treatment in District of Columbia.
The cheapest path to a registered business in District of Columbia is the LLC at $99 for the Articles of Organization. A C-Corporation costs $99 for the Articles of Incorporation, and a DBA registration is $55. After formation you'll have ongoing obligations: an annual report ($300, biennial), a registered agent with a physical District of Columbia address, and any applicable franchise or income tax: Franchise tax for corps.
District of Columbia at a glance (2026)
All District of Columbia topics
- How to Form an LLC in District of Columbia (2026 Step-by-Step)
- District of Columbia Registered Agent: Requirements & Cost (2026)
- District of Columbia LLC Annual Report (2026 Guide)
- District of Columbia LLC Taxes (2026): State and Federal
- District of Columbia LLC Cost (2026): What You Pay to Start and Maintain
Frequently asked questions about forming a business in District of Columbia
How much does it cost to form an LLC in District of Columbia?
The state filing fee is $99 to file Articles of Organization with the District of Columbia Secretary of State. Optional add-ons (registered-agent service, expedited filing, certified copies) are extra. See our cost breakdown for the full picture.
Does District of Columbia require an annual report?
Yes — District of Columbia requires an annual report at $300 (biennial). Missing the deadline triggers late fees and eventually administrative dissolution.
What is the franchise tax in District of Columbia?
Franchise tax for corps Always confirm rates with the District of Columbia Department of Revenue or your tax advisor before filing.
Do I need a registered agent in District of Columbia?
Yes. Every LLC and Corporation registered in District of Columbia must designate a registered agent with a physical street address in the state who can accept legal process during business hours. You can serve as your own agent, appoint a co-owner, or hire a commercial registered-agent service.
Sources & further reading
Disclaimer: Legal information, not legal advice. For advice about your specific situation, consult a licensed attorney or CPA in your state. See our full disclaimer.