Virginia LLC annual report & franchise tax deadlines 2026-2027
Every recurring Virginia filing for LLCs, S corps and C corporations — due dates, fees and the official source for each. Last verified Oct 21, 2026.
LLC
| Report | Annual Registration Fee Confirmed on official page |
|---|---|
| Due | By the last day of the formation month each year (no annual report for LLCs) |
| State fee | $50 |
| How often | annual |
Corporation (C & S corp)
| Report | Annual Report + Annual Registration Fee Confirmed on official page |
|---|---|
| Due | By the last day of the incorporation month each year |
| State fee | From $100 (by authorized shares); the annual report itself has no fee |
| How often | annual |
Franchise & entity-level taxes
| No separate statewide franchise or entity-level tax listed for this state. |
State income & estimated tax
| Corporate income tax | Yes |
|---|---|
| C corp return | Apr 15 (Form 500) |
| Partnership / S corp return | Apr 15 (Form 502) |
| Corporate estimates | Apr 15, Jun 15, Sep 15, Dec 15 (follows the federal corporate schedule) |
General pattern — verify Calendar-year pattern; confirm with the revenue department.
Sales tax
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
General pattern — verify Your assigned frequency and due day appear in your state tax account.
IRS disaster postponements in Virginia
No active IRS disaster postponements for Virginia as of Oct 21, 2026. See all deadline changes.
Your Virginia calendar
Add your formation month/year to date anniversary-based reports. Calendar-year filers; weekend and federal-holiday dates roll to the next business day.
Upcoming deadlines
Not tax advice — verify each date with the linked source. Fiscal-year filers' dates differ.
Tools that help you stay compliant
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Virginia deadline FAQ
When is the Virginia LLC annual report due?
By the last day of the formation month each year (no annual report for LLCs).
How much does the Virginia LLC annual report cost?
State fee: $50.
When is the Virginia corporation annual report due?
By the last day of the incorporation month each year. Fee: From $100 (by authorized shares); the annual report itself has no fee. S corporations file the same report as other corporations.
Does Virginia have a franchise tax or annual LLC tax?
We don't list a separate statewide franchise or entity-level tax for Virginia. Income and sales taxes may still apply.
When are Virginia business income tax returns due?
C corporations: Apr 15 (Form 500). Pass-through entities (partnerships, S corps): Apr 15 (Form 502). These are general calendar-year patterns — confirm with the state revenue department.
How often do I file Virginia sales tax?
Filing frequency (monthly, quarterly or annual) is assigned by the state based on your tax liability. Returns are generally due the 20th of the month after the reporting period.
What happens if I miss a Virginia deadline?
Most states charge a late fee or penalty and interest, and an entity that keeps missing its annual report can lose good standing and eventually be administratively dissolved. Check the official source for the exact penalty and reinstatement steps.
Official sources
- https://www.scc.virginia.gov/businesses/business-faqs/annual-registration-fees/
- https://www.tax.virginia.gov
- https://www.scc.virginia.gov/businesses/business-faqs/reinstatements/
- https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/business-faqs/annual-registration-fees/an_fee.pdf
- https://www.scc.virginia.gov/businesses/business-faqs/clerks-annual-reports/
Federal dates: IRS Publication 509. Disaster relief: IRS tax relief in disaster situations.
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