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District of Columbia LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in District of Columbia. Biennial report ($300 every 2 years).
Need Registered Agent Service?
Required if no DC address
First Year Total
$399
One-Time Formation Costs
Annual Fees
Moderate Ongoing Costs
District of Columbia has reasonable LLC fees. Factor these costs into your annual business budget.
District of Columbia LLC Key Facts
Important information for District of Columbia LLC owners
Biennial report ($300 every 2 years)
Access to federal contracts
Central east coast location
Growing tech scene
District of Columbia LLC Deadlines & Due Dates
Important dates for District of Columbia LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
April 1 every two years
Processing Time
5-10 business days
District of Columbia LLC Forms
Required forms for District of Columbia LLC compliance
Compare District of Columbia to Other States
See how District of Columbia LLC fees compare to other popular states
District of Columbia LLC FAQ
Common questions about District of Columbia LLC taxes and fees
LLC Formation and Annual Costs in District of Columbia (2026)
Forming an LLC in District of Columbia requires a $99 filing fee paid to the DC Department of Consumer and Regulatory Affairs. After formation, District of Columbia LLCs must pay a $300 biennial fee for the biennial report.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $99 | One-time |
| Biennial Report | $300 | Every 2 years |
| Registered Agent (optional, if using service) | $150/year | Yearly |
Your total first-year cost (filing fee + biennial fee) is approximately $399. Ongoing costs are $150 per year.
District of Columbia LLC Compliance Requirements
Maintaining your District of Columbia LLC in good standing requires meeting several compliance obligations.
Biennial Report: District of Columbia LLCs must file a biennial report April 1 every two years. The filing fee is $300.
Registered Agent: Every District of Columbia LLC must maintain a registered agent with a physical address in DC. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $150/year).
Operating Agreement: While District of Columbia does not legally require an operating agreement, having one is strongly recommended. It defines ownership structure, member roles, profit-sharing, and management procedures for your LLC.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Tax Treatment of District of Columbia LLCs
District of Columbia LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
The District of Columbia taxes LLC income at personal income tax rates ranging from 4% to 10.75%. LLC profits pass through to members and are reported on their DC personal tax returns. DC also imposes an unincorporated franchise tax of 8.25% on LLCs with DC-sourced income over $12,000.
S-Corp Election: District of Columbia LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Official District of Columbia Resources
- DC Department of Consumer and Regulatory Affairs
Business filings
- DC Office of Tax and Revenue
Tax information
Fees are subject to change. This calculator provides estimates based on current District of Columbia law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.