District of Columbia · Limited liability company
What an LLC costs in District of Columbia
$349 in your first year. That's $99 to file with DC Department of Licensing and Consumer Protection (DLCP), and about $400 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
- Minimum state tax $250 DC imposes an Unincorporated Business Franchise Tax on LLCs that do not elect corporate treatment: 8.25% rate (2025 figure) on net income, with a MINIMUM tax of $250 (DC gross receipts $1M or less) or $1,000 (above $1M). An exemption may apply if over 80% of gross income derives from personal services of the members and capital is not a material income-producing factor. Separately, most DC businesses must hold a Basic Business License (BBL); DLCP shows terms starting around $99 for a 2-year general-category licence, varying significantly by activity.
- Total, first year $349
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.
Keeping it alive
Your biennial report (two-year report, form bra-25)
| Filing | Biennial Report (Two-Year Report, Form BRA-25) |
|---|---|
| How often | biennial |
| Fee | $300 |
| When it's due | First 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 it | Continued failure to file can lead to revocation of registration under the DC Business Organizations Code; procedural timeline unconfirmed. |
State tax: DC imposes an Unincorporated Business Franchise Tax on LLCs that do not elect corporate treatment: 8.25% rate (2025 figure) on net income, with a MINIMUM tax of $250 (DC gross receipts $1M or less) or $1,000 (above $1M). An exemption may apply if over 80% of gross income derives from personal services of the members and capital is not a material income-producing factor. Separately, most DC businesses must hold a Basic Business License (BBL); DLCP shows terms starting around $99 for a 2-year general-category licence, varying significantly by activity.
What we're less sure about
Caveats on this page
- $300 biennial report first due April 1 of the year AFTER registration - excluded from year one. Including it would make the total $649.
- Basic Business License excluded as activity-dependent ($99-$198+ for 2-4 year terms) - real first-year cost is higher for most businesses.
- $99 + $250 minimum franchise tax = $349, assuming gross receipts <= $1M and no personal-services exemption.
- 8.25% rate sourced from an OTR page referencing 2025; not re-confirmed for 2026.
Ready to file?
You can file directly with DC Department of Licensing and Consumer Protection (DLCP) yourself — that's always the cheapest route, and we link to the form above. If you'd rather someone handle the paperwork and act as your registered agent, we compare the services that do it.
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