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Compliance and filings in Virginia

Virginia compliance is Form 500 in the fourth month after year end, an SCC fee and report every anniversary month priced by authorized shares, and local BPOL licenses.

Jurisdiction
Virginia
Reading time
2 min
Checked
October 12, 2026
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Key figures

Virginia compliance

2026, with sources

Entrance fee (foreign corporation)
Up to $2,500$50 per 25,000 authorized shares up to 1,000,000 shares; $2,500 above that.
Annual registration fee
$50 to $850$50 up to 5,000 authorized shares, plus $15 per additional 5,000.
Annual registration fee due
Anniversary monthEach year by the last day of the month the corporation was authorized in Virginia.
Late registration fee penalty
10% or $10
Form 500 extension
7 monthsAutomatic for C-corporations; at least 90% of the tax must be paid by the original date.
Estimated tax
Required above $1,000When Virginia tax is expected to exceed $1,000.
Unclaimed property report
Before November 1For the period ending June 30.

SCC fees follow authorized shares

A Delaware corporation registers with the State Corporation Commission for a certificate of authority. The entrance fee is $50 for each 25,000 authorized shares up to 1,000,000 shares, and $2,500 for a corporation with more than 1,000,000. The annual registration fee is $50 for up to 5,000 authorized shares plus $15 for each additional 5,000, capped at $850, due every year by the last day of the month in which the corporation was authorized in Virginia, with the annual report.

An example: a venture-backed startup with 10 million authorized shares pays $2,500 to register and $850 a year after that. A late annual fee adds a 10% penalty, at least $10.

Virginia Tax deadlines

Form 500 is due on the 15th day of the fourth month after the tax year ends. C-corporations get an automatic seven-month extension, to November 15 for a calendar year, but at least 90% of the tax must be paid by the original date to avoid the extension penalty. Estimated tax is required when the year’s Virginia tax, after credits, is expected to exceed $1,000. Corporations file and pay electronically.

Unclaimed property for the period ending June 30 is reported and remitted to the Virginia Department of the Treasury before November 1.

Local taxes: BPOL and business property

Virginia’s localities, not the state, license businesses. Most levy a business, professional and occupational license (BPOL) tax measured by gross receipts at rates capped by statute: 58 cents per $100 for financial, real estate and professional services and 36 cents per $100 for business services. A locality with more than 50,000 people can’t charge it on receipts under $100,000; one with 25,000 to 50,000 people can’t charge it under $50,000. Localities also tax business tangible personal property, such as computers and furniture, each year.

A company with an office in a Virginia city or county registers with that locality’s commissioner of the revenue, which is a separate step from anything at the state level.

Deadlines

  1. 15th day of the 4th month after year endCorporation income tax returnForm 500
  2. Nov 15Extended Form 500 (C-corporations, calendar year)
  3. Last day of the anniversary monthSCC annual registration fee and annual report
  4. Before Nov 1Unclaimed property report (period ending June 30)
  5. Set by each localityLocal BPOL license

The federal baseline

This page covers what Virginia adds. The federal rules underneath it apply here too.

FederalFederal compliance for startupsThe federal compliance calendar is short but unforgiving: Form 1120 and its extension, estimated tax once there is a profit, 83(b) elections, Form 3921 and Form D around equity events, and Form 5472 if the owners are foreign. BOI reporting no longer applies to US companies.

Common questions

What does it cost to register our Delaware corporation in Virginia?

More than most states, because both SCC fees are based on authorized shares. A Delaware corporation with 10 million authorized shares pays the maximum entrance fee, $2,500, when it registers, and the maximum annual registration fee, $850, every year after that, due by the last day of the month it was authorized in Virginia.

Is there a local business tax in Virginia?

Probably, from the city or county. Most Virginia localities levy a business, professional and occupational license (BPOL) tax on gross receipts. The state caps the rates, for example 58 cents per $100 for professional services and 36 cents per $100 for business services, and a locality with more than 50,000 people can’t impose the tax below $100,000 of receipts. The license, rate and due date come from the locality.

Compliance next door

How Virginia compares

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More of the Virginia guide

Sources

Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.

General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.

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