Virginia Corporation Annual Report

By Edmond Hui · Facts verified July 29, 2026 against primary state sources

A Virginia corporation files the Annual Report every year and pays $100. Annual report and annual registration fee are due on or before the last day of the corporation's anniversary month (the month it was incorporated) each year

Filing for an LLC instead? See the Virginia LLC annual report.

Virginia corporation annual report requirements: Virginia files an annual corporate report for $100. Virginia imposes a corporate income tax.
The report fee shown is the state filing charge only; income or franchise tax, where owed, is covered separately on this page. Source: MyStateLLC 50-state corporation dataset, compiled from state filing offices and revenue departments, July 2026; any figure we could not confirm is labeled on the page.
Filing cadenceEvery year
Report fee$100
Corporate income taxYes

What Virginia requires

Annual Report

Frequencyevery year
DueAnnual report and annual registration fee are due on or before the last day of the corporation's anniversary month (the month it was incorporated) each year
Fee$100
FormAnnual Report (filed through the SCC Clerk's Information System, CIS)

Sourcing note: no separately numbered paper form

Virginia is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.

What the filings cost over five years

State filing charges only, incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.

PeriodState filing charges
Incorporationfrom $75
Each year after (report, annualized)$100
Five-year equivalent (annualized)$575

That ranks Virginia 41st cheapest of 49 states on five-year corporate filing charges.

Virginia corporation vs Virginia LLC

State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.

 CorporationLLC
Formation filing fee$75$100
Report cadenceEvery yearEvery year
Report fee$100$50

Worth noticing: a corporation is $25 cheaper to file here than an LLC. That is the exception nationally. Corporations are the cheaper filing in only 14 of the 50 states, the two entities cost the same in 26, and the LLC is cheaper in 10.

Full Virginia LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained

State taxes a Virginia corporation pays

Corporate income tax

AppliesYes
Rate6% flat on Virginia taxable income (no brackets, no income threshold)

Franchise or gross-receipts tax

Virginia imposes no franchise tax. Stock corporations instead pay a share-based annual registration fee. The SCC's current fee schedule charges $100 for 5,000 or fewer authorized shares, plus $30 for each additional 5,000 shares or part of 5,000 shares, up to a maximum of $1,700; a nonstock corporation pays a flat $25. The Virginia statute still reads $50/$15/$850, but the biennial budget expressly overrides it, so the codified statute is not the operative number.

What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what Virginia levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.

C-corp return: Form 500 (Virginia Corporation Income Tax Return)

Frequently Asked Questions

Where these numbers come from

This page covers the recurring report a for-profit corporation files with Virginia. Every figure was checked against Virginia's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.

Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.

Primary sources:

  1. https://www.tax.virginia.gov/corporation-income-tax
  2. https://law.lis.virginia.gov/vacode/title13.1/chapter9/section13.1-775.1/
  3. https://www.tax.virginia.gov/pass-through-entities
  4. https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/business-faqs/annual-registration-fees/an_fee.pdf
  5. https://law.lis.virginia.gov/vacode/title13.1/chapter9/section13.1-615.1/
  6. https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/forms-and-fees/virginia-stock-corporations/cht_fee.pdf
  7. Virginia statute: Va. Code 13.1-616 (corporation filing fee)
  8. Virginia statute: Va. Code 13.1-615.1 (charter fee)
  9. Virginia statute: Va. Code 13.1-775.1 (annual registration fee, overridden by the biennial budget)

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.

Related guides

Corporation fees by stateAll 50 states ranked by filing fee, report cadence and corporate income tax →LLC annual report complianceThe LLC side: deadlines and fees for all 50 states →Deadline calculatorEnter your formation date for your exact filing deadline →S-corp election by stateWhich states follow IRS Form 2553, and the two that tax you anyway →LLC vs. C-CorpTax and liability differences explained →
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Edmond Hui

Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

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