Business formation

Form your business in District of Columbia

Start your LLC, S-Corp, C-Corp, or Nonprofit in District of Columbia with a guided, step-by-step workflow tailored to your entity type - and know the state filing fee before you begin.

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Forming an LLC in District of Columbia costs $99 in state filing fees, which is below the national median: 16 of the 51 U.S. jurisdictions charge less, and the national median is $100. A corporation files for $99 and a nonprofit for $80. Below: the fee table, what else you pay in year one, and the questions founders ask before filing here.

District of Columbia state filing fees

These are the one-time fees paid to the District of Columbia Secretary of State to file your formation document. They are separate from any EazeAccounts service or package fee.

Entity type	State filing fee
LLCArticles of Organization - flexible, pass-through, simple to run.	$99
Corporation (C-Corp / S-Corp)Articles of Incorporation - shares, board, officers. S-Corp is a federal tax election on the same state filing.	$99
NonprofitNonprofit Articles of Incorporation - mission-driven; optional 501(c)(3).	$80

Note: corp base $99 (can scale with authorized capital).

Estimated state filing fees, separate from EazeAccounts service fees. Some states set a minimum that can rise with authorized shares, and expedited or online filing may differ. Fees last verified May 2026; confirm the current amount with the DC Department of Licensing and Consumer Protection before filing.

What an LLC costs every year in District of Columbia

Biennial Report

$300

April 1 of the year after formation, then April 1 every two years A $100 late fee applies after April 1. An LLC whose report is more than five months late can be administratively dissolved, and reinstatement costs $300.

State tax on the LLC

DC treats an LLC taxed as a partnership, and a single-member LLC owned by an individual, as an unincorporated business. Once DC-source gross income exceeds $12,000, it files Form D-30 and pays the unincorporated business franchise tax at 8.25 percent of DC taxable income, with a $250 minimum even in a loss year ($1,000 if DC gross receipts exceed $1 million). A business that earns more than 80 percent of its gross income from the owners' personal services, where capital is not a material income-producing factor, is exempt. Many businesses also need a Basic Business License from the Department of Licensing and Consumer Protection, depending on the activity.

How long District of Columbia takes

Online filings through BOSS (formerly CorpOnline) are processed within five business days. Expedited service costs $50 for three-day processing or $100 for one-day processing (by the end of the next business day), and walk-in filings must pay the $100 fee.

What is different about District of Columbia

• The biennial report must list the name and home and business addresses of anyone who owns more than 10 percent of the LLC or controls it; leaving this out can lead to administrative dissolution.
• The first biennial report is due April 1 of the year after formation, even for an LLC formed in December.
• A Basic Business License cannot be issued if the business owes the DC government more than $1,000, under the Clean Hands requirement.

Guide reviewed October 2026 against the DC Department of Licensing and Consumer Protection and the tax authority. Confirm current figures before filing.

What else you pay in year one

Registered agent. Free if you serve as your own agent at a District of Columbia street address; a service charges an annual fee if you would rather keep your address off the public record.
EIN. Free from the IRS. Anyone charging for an EIN alone is charging for the form.
Annual report or franchise tax. Most states ask for a yearly report and some charge a fee or tax with it; the amount and deadline are set by District of Columbia. Check the Secretary of State page before you file so the first renewal is not a surprise.
Licences and permits. City and county rules depend on what the business does, not on the entity type.

Not sure whether an LLC or a corporation fits? The entity cost calculator compares the two over three years, and the guide to LLC vs C-Corp covers the tax and investor side.

Questions founders ask about District of Columbia

How much does an LLC cost per year in DC?: $300 every two years for the biennial report, which works out to $150 a year. Once DC gross income exceeds $12,000, the unincorporated business franchise tax also applies, with a $250 minimum.
How much does it cost to form an LLC in DC?: $99 for the Articles of Organization. Three-day expedited service adds $50 and one-day service adds $100.
Do DC LLCs pay the unincorporated business franchise tax?: Yes, once DC-source gross income exceeds $12,000, unless an exemption applies. The rate is 8.25 percent of DC taxable income with a $250 minimum, and calendar-year returns are due April 15.
How much does it cost to start an LLC in District of Columbia?: The District of Columbia state filing fee for an LLC is $99, paid once when you file the formation document. That is below the national median: 16 of 51 jurisdictions charge less, and the national median is $100. Registered agent service, expedited processing and any EazeAccounts package are separate.
Do I need a registered agent in District of Columbia?: Yes. Every state requires an LLC or corporation to name a registered agent with a physical street address in District of Columbia who is available during business hours to receive legal and official mail. You can be your own agent if you live in the state, or use a service.
What is the difference between the state fee and the EazeAccounts fee?: The state fee goes to the DC Department of Licensing and Consumer Protection and is the same whoever files for you. The EazeAccounts formation package covers preparing and filing the documents, the EIN, the operating agreement or bylaws, and setting your books up from day one. You always see both amounts before you pay.
Is the state filing fee refundable if my filing is rejected?: Generally no. States keep the fee even when a filing is rejected for a name conflict or a missing detail, which is why the name check and document review happen before anything is submitted.

Next step

Start your District of Columbia formation What the formation service includes See the books set up live

Comparing states? Wisconsin, Wyoming, or see filing fees in every state.

Ready to form in District of Columbia? Begin the step-by-step formation workflow.

District of Columbia state filing fees

These are the one-time fees paid to the District of Columbia Secretary of State to file your formation document. They are separate from any EazeAccounts service or package fee.

Entity type	State filing fee
LLCArticles of Organization - flexible, pass-through, simple to run.	$99
Corporation (C-Corp / S-Corp)Articles of Incorporation - shares, board, officers. S-Corp is a federal tax election on the same state filing.	$99
NonprofitNonprofit Articles of Incorporation - mission-driven; optional 501(c)(3).	$80

Note: corp base $99 (can scale with authorized capital).

What an LLC costs every year in District of Columbia

Biennial Report

$300

State tax on the LLC

How long District of Columbia takes

What is different about District of Columbia

• The biennial report must list the name and home and business addresses of anyone who owns more than 10 percent of the LLC or controls it; leaving this out can lead to administrative dissolution.

• The first biennial report is due April 1 of the year after formation, even for an LLC formed in December.

• A Basic Business License cannot be issued if the business owes the DC government more than $1,000, under the Clean Hands requirement.

Guide reviewed October 2026 against the DC Department of Licensing and Consumer Protection and the tax authority. Confirm current figures before filing.

What else you pay in year one

Registered agent. Free if you serve as your own agent at a District of Columbia street address; a service charges an annual fee if you would rather keep your address off the public record.

EIN. Free from the IRS. Anyone charging for an EIN alone is charging for the form.

Annual report or franchise tax. Most states ask for a yearly report and some charge a fee or tax with it; the amount and deadline are set by District of Columbia. Check the Secretary of State page before you file so the first renewal is not a surprise.

Licences and permits. City and county rules depend on what the business does, not on the entity type.

Not sure whether an LLC or a corporation fits? The entity cost calculator compares the two over three years, and the guide to LLC vs C-Corp covers the tax and investor side.

Questions founders ask about District of Columbia

How much does an LLC cost per year in DC?

$300 every two years for the biennial report, which works out to $150 a year. Once DC gross income exceeds $12,000, the unincorporated business franchise tax also applies, with a $250 minimum.

How much does it cost to form an LLC in DC?

$99 for the Articles of Organization. Three-day expedited service adds $50 and one-day service adds $100.

Do DC LLCs pay the unincorporated business franchise tax?

Yes, once DC-source gross income exceeds $12,000, unless an exemption applies. The rate is 8.25 percent of DC taxable income with a $250 minimum, and calendar-year returns are due April 15.

How much does it cost to start an LLC in District of Columbia?

The District of Columbia state filing fee for an LLC is $99, paid once when you file the formation document. That is below the national median: 16 of 51 jurisdictions charge less, and the national median is $100. Registered agent service, expedited processing and any EazeAccounts package are separate.

Do I need a registered agent in District of Columbia?

Yes. Every state requires an LLC or corporation to name a registered agent with a physical street address in District of Columbia who is available during business hours to receive legal and official mail. You can be your own agent if you live in the state, or use a service.

What is the difference between the state fee and the EazeAccounts fee?

The state fee goes to the DC Department of Licensing and Consumer Protection and is the same whoever files for you. The EazeAccounts formation package covers preparing and filing the documents, the EIN, the operating agreement or bylaws, and setting your books up from day one. You always see both amounts before you pay.

Is the state filing fee refundable if my filing is rejected?

Generally no. States keep the fee even when a filing is rejected for a name conflict or a missing detail, which is why the name check and document review happen before anything is submitted.