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 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. |
| Minimum state tax | $250 |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $349 |
Confidence
What we're less sure about
Cross-checked, pending a second verification pass
- $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.
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.
- dlcp.dc.gov — https://dlcp.dc.gov/node/1621921
- dlcp.dc.gov — https://dlcp.dc.gov/page/dlcp-license-corporate-filing-fees
- otr.cfo.dc.gov — https://otr.cfo.dc.gov/page/dc-business-franchise-tax-rates