2026 District of Columbia fee schedule

How Much Does an LLC Cost in District of Columbia?

Every District of Columbia LLC cost for 2026: the state filing fee, the biennial report, registered agent, and what you actually pay in year one. Reviewed by IRS Enrolled Agents.

The short answer

An LLC in District of Columbia costs $99 in one-time state filing fees. The biennial report is $300 a year, due April 1 (every 2 years). With Gullia Filing your total first-year cost is $598, which includes the state fee, our flat $199 service fee, registered agent, EIN and operating agreement.

State filing fee
$99
Biennial Report
$300/yr
Processing time
5-7 business days

District of Columbia LLC cost breakdown

CostAmountFrequency
State filing fee (Articles of Organization)$99One time
Expedited processing (optional)+$50One time, 3 business days
Biennial Report$300Yearly, due April 1 (every 2 years)
Registered agent$99 to $299 (free first year with us)Yearly
EIN / Federal Tax IDFree with Gullia FilingOne time
Operating agreementIncludedOne time
Gullia Filing service fee$199One time, flat
Total first year with Gullia Filing$598All in

DC LLCs owe the 8.25% Unincorporated Business Franchise Tax on net income over $12,000, plus DC personal income tax up to 10.75% for DC-resident members.

What founders in District of Columbia overpay for

  • DC's 8.25% Unincorporated Business Franchise Tax hits LLCs even without corporate election, a hidden tax most out-of-state accountants miss.
  • Combined DC personal income tax (up to 10.75%) plus 8.25% UBFT can push effective rates over 19% for high-earning members.
  • Late filing penalties. $100 + administrative revocation
  • Franchise tax. Unincorporated Business Franchise Tax of 8.25% on LLC net income over $12,000. Minimum tax $250 for DC gross receipts of $1M or less, $1,000 above that.

Compare nearby states

District of Columbia LLC cost FAQs

Start your District of Columbia LLC for $598

State fee, filing, registered agent, EIN and operating agreement. One price, no upsells at checkout.

Registered agent included Filed within one business day