Decide on the legal structure of your business. See our business tax structure page. Common options include:

• Sole Proprietorship
• Partnership
• Limited Liability Company (LLC)
• C-Corporation (C-Corp)
• S-Corporation (S-Corp)
• Nonprofit

For more information, see our Tax Structure Guide!

Virginia does not require you to reserve a business name before registration, but it’s recommended to ensure your desired name is available:

• Check Name Availability: Virginia Business Entity Search 
• Reserve a Business Name: Fee: $10 (for 120 days).
  • File Online 

Submit the necessary formation documents based on your business structure to the Virginia State Corporation Commission (SCC):

• LLC: File Articles of Organization.

  • Fee: $100.
  • File Online - https://cis.scc.virginia.gov/
  • Download Forms

• Corporation: File Articles of Incorporation.

  • Fee: $75 + initial stock fees.
  • File Online
  • Download Forms

If operating under a name different from your legal business name, register an Assumed Name (DBA) with the local Circuit Court in the jurisdiction where your business operates:

• Fees and requirements vary by jurisdiction.
  • Find your local Circuit Court: https://www.courts.state.va.us/courts/circuit.html

If your business will hire employees or sell goods, register with the Virginia Department of Taxation:

• Sales and Use Tax Certificate: Required for businesses selling taxable goods or services.

  • Register Online 

• Employer Taxes: Register for withholding and unemployment taxes if you have employees.

  • Employer Registration 

Certain businesses may require additional permits or licenses depending on their industry or location:

• Use Virginia’s Business One Stop Portal to identify required licenses:
  • https://www.virginia.gov/services/business/

Separate your personal and business finances by opening a business bank account using:

• Your EIN (Employer Identification Number).
• Formation documents or operating agreement.

• Annual Registration Fee: LLCs and Corporations must pay an annual registration fee to the SCC:
  • LLCs: $50.
  • Corporations: $100 or more (based on authorized shares).
  • File Online

• Virginia State Corporation Commission – Business Division: https://scc.virginia.gov/
• Virginia Department of Taxation: https://www.tax.virginia.gov/
• Virginia Small Business Development Center (SBDC): https://www.virginiasbdc.org/