How to start an LLC in Washington, DC
Washington, DC is a district rather than a state, and its business rules reflect that. Formation itself is cheap and fast, but DC layers on two things most states do not: an unincorporated business franchise tax that applies to LLCs, and a basic business licence that requires a Certificate of Clean Hands. Plan for all three from the start.
Washington, DC LLC facts at a glance
| Official filing agency | DC Department of Licensing and Consumer Protection, Corporations Division |
|---|---|
| Formation document | Articles of Organization for a Domestic Limited Liability Company (Form DLC-1) |
| State filing fee | $99 |
| Filing methods | Online through BOSS, Mail or in person at DLCP |
| Typical processing (recent) | 5-7 business days |
| Typical expedited processing | 3 business days for an extra $50 |
| Registered agent | Required |
| Biennial Report | $300, due April 1 (every 2 years) |
| Late penalty | $100 + administrative revocation |
| State-level business 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. |
| Publication requirement | None |
| Filing agency | DLCP Corporations Division. DC has no Secretary of State. |
| Domestic for-profit initial registration | $99. The $220 figure often quoted online is the foreign registration fee. |
| Biennial report late fee | $100 for for-profit entities filed after April 1 of the year due |
| Clean Hands for a Basic Business Licence | DLCP requires every Basic Business Licence applicant to certify that no more than $1,000 is owed to the DC government in fees, penalties, interest or taxes, and the tax number must be registered with the Office of Tax and Revenue. |
| Basic Business Licence | Generally required to operate in DC, with fees based on the licence category and term length |
Processing times reflect recent official guidance and change often. Check the DC Department of Licensing and Consumer Protection, Corporations Division current processing calendar before you rely on a date.
File it yourself
Washington, DC accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.
BOSS, the DC business filing portalThe Washington, DC lessons
- 1Name your DC LLCDesignator rules, restricted terms, and checking the DLCP register before you file.
- 2Appoint your DC registered agentThe DC street address requirement, commercial versus non-commercial agents, and keeping it current.
- 3File the Articles of OrganizationForm DLC-1, the $99 domestic fee, filing through BOSS, and what happens after approval.
- 4Basic Business Licence and Clean HandsThe two DC specific hurdles between formation and legally trading.
- 5DC taxes: the unincorporated business franchise taxWhy DC taxes LLCs at entity level, the minimum tax, and what else applies.
- 6Biennial report and ongoing complianceThe $300 report due April 1 every two years, the $100 late fee, and licence renewals.
Related Gullia Filing pages
Or let us file your Washington, DC LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization for a Domestic Limited Liability Company (Form DLC-1), act as your registered agent, and track your ongoing deadlines.
Official sources
- DC DLCP: Corporations Division
- DC DLCP: licence and corporate filing fees
- DC Business and Professional Licensing portal (BOSS)
- DC DLCP: tax registration and Clean Hands certification details
- DC Office of Tax and Revenue: Certificate of Clean Hands
- DC DLCP: basic business licence
- DC Office of Tax and Revenue: business franchise tax rates
- IRS: apply for an Employer Identification Number
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents