To start an LLC in Washington DC, you file a Certificate of Organization (form DLC-1) with the DC Department of Licensing and Consumer Protection (DLCP) through its online BOSS portal and pay a $99 filing fee. After approval, you register for DC taxes with the Office of Tax and Revenue, get the right zoning approval and apply for a Basic Business License before you start operating.
This guide walks DC founders through every step in order, with the official fees, forms and deadlines checked against DLCP and OTR pages in October 2026. Get the weekly list of DMV startup events, grants and deadlines. Join the StartDMV list at https://startdmv.org.
DC LLC costs at a glance
Photo via Magnific
These are the fees DLCP lists for domestic limited liability companies on its Corporations Division fee page, plus the expedite options from its business registration FAQs.
Filing or service | Official fee | When you pay it |
|---|---|---|
Certificate of Organization (form DLC-1) | $99 | Once, at formation |
Name reservation (optional) | $50 | Before formation, if you want to hold a name |
Expedited processing | $50 for 3-day service, $100 for 1-day service | Optional, at filing |
Biennial report | $300 | Every two years, due April 1 |
Biennial report late fee | $100 | If you miss the April 1 deadline |
Amendment or restatement of the certificate | $220 | When you change formation details |
Certificate of good standing | $50 | When a bank, landlord or agency asks for one |
The biennial report is the cost most new founders forget. At $300 every two years, it works out to $150 a year on top of your Basic Business License and any professional help you hire.
Step 1: Choose a name and decide who will run the LLC
Your LLC name has to be distinguishable from other entities on file in DC and should include an LLC designator such as "LLC" or "Limited Liability Company." Search existing names inside BOSS (boss.dc.gov) before you commit to a logo or a domain. If you are not ready to file, you can reserve a name for $50.
Decide early whether the LLC will be member-managed (owners run it day to day) or manager-managed (owners appoint managers). This choice shows up in your operating agreement and affects who can sign contracts and open bank accounts for the business.
Plan for beneficial ownership information
DLCP says formation filings must include beneficial ownership information: the names, residence addresses and business addresses of anyone holding more than 10 percent of the company, and of people with smaller stakes who control decisions or day-to-day operations. Gather this for every co-founder before you sit down to file.
Step 2: Appoint a DC registered agent
Every DC LLC must appoint and keep a registered agent with a physical street address in the District, according to DLCP's registration FAQs. The agent receives legal notices and official mail on the company's behalf. You can name someone inside your organization if they have a DC street address, or hire a commercial registered agent service.
Do not let this lapse. DLCP notes that an entity's status may be revoked if it goes without a registered agent for more than 60 days. If you work from home in Maryland or Virginia but want a DC LLC, a commercial agent is usually the simplest answer.
Step 3: File your Certificate of Organization in BOSS
DC formation filings now run through BOSS, the system that replaced CorpOnline. Here is the process DLCP describes:
Create an Access DC account if you do not already have one, then sign in at boss.dc.gov.
Select "Create or Register Entity," choose "Domestic," then choose Limited Liability Company. The form is DLC-1.
Enter the LLC name, registered agent, organizer details and beneficial ownership information.
Pay the $99 fee, plus $50 or $100 if you want 3-day or 1-day expedited service.
Submit. Standard online filings are processed within 5 business days of submission.
Once approved, download and save your filed certificate. Your bank, OTR and DLCP licensing will all ask for it.
Step 4: Write an operating agreement and get an EIN
An operating agreement is the internal rulebook for your LLC: ownership percentages, how profits are split, voting, what happens if a co-founder leaves, and how new members join. It is an internal document you keep with your company records. For a multi-member LLC, especially one that may raise money later, have a lawyer review it. Low-cost help is available from the D.C. Bar Pro Bono Center small business program and the UDC Law Community Development Law Clinic.
Next, get a free Employer Identification Number from the IRS. You will need the EIN for your bank account and for every DC tax registration that follows.
Step 5: Register with the DC Office of Tax and Revenue
Register your new business with the DC Office of Tax and Revenue by filing the FR-500 New Business Registration on MyTax.DC.gov. OTR's new business registration page says you will need your EIN, legal form of business, business address, the names, titles and home addresses of principals, and your formation documents. OTR spells out the order: register with DLCP if required, complete the FR-500, then go back to DLCP for your business license.
DC taxes a new LLC should know
Unincorporated business franchise tax: OTR's franchise tax rate page lists a rate of 8.25 percent for tax year 2025, with a $250 minimum if DC gross receipts are $1 million or less and a $1,000 minimum above $1 million. Businesses with gross receipts over $12,000 must file.
Sales and use tax: if you sell taxable goods or services, list every DC address where you will collect. OTR says the general rate remains 6 percent through September 30, 2027.
Withholding and unemployment insurance: if you will have employees, set up withholding with OTR and contact the DC Department of Employment Services about unemployment insurance. DOES publishes employer details on its tax information page.
Tax treatment depends on your facts, so confirm your filing obligations with a CPA or the free counselors listed below.
Step 6: Get zoning approval and a Basic Business License
Most DC businesses need a Basic Business License (BBL) before they operate. DLCP's steps to obtaining a BBL list four stages: register the entity and any trade name, register for federal and DC taxes, get zoning approval, then submit the BBL application with supporting documents and payment.
Home-based business: apply for a Home Occupation Permit.
Commercial location: apply for a Certificate of Occupancy through the DC Department of Buildings. Check the DC Office of Zoning map first to confirm your use is allowed at that address.
Clean Hands: DLCP runs a Clean Hands check automatically during the online BBL application, so unpaid DC fines or taxes over the limit can stop your license.
License categories and fees vary by activity. Our DC business license guide breaks down which BBL you need and how the application works in the BOSS portal.
Step 7: Stay compliant after launch
Your first biennial report is due by April 1 of the calendar year after you register, and then by April 1 every two years, according to DLCP. File it in BOSS, pay the $300 fee and avoid the $100 late fee. Keep your registered agent current, renew your BBL on time, and file your franchise and sales tax returns through MyTax.DC.gov.
Use a business bank account for every transaction. Mixing personal and company money is the fastest way to weaken the liability protection that made you form an LLC in the first place.
Free help for DC LLC founders
You do not have to do this alone. These DC organizations offer free or low-cost guidance:
DC Small Business Development Center: free one-on-one advising on business plans, financing and registration.
DC Women's Business Center: SBA-funded counseling and training, including setting up a business entity.
DLCP: its Small Business Resource Center runs sessions on the process of starting a business.
DSLBD: Certified Business Enterprise certification and neighborhood business programs once you are up and running.
WACIF: small business lending and coaching for DC entrepreneurs.
Workshops fill up fast. On October 21, the Women's Business Center of Northern Virginia hosts Registering Your Business in the DMV, and on October 29 SCORE DC runs a virtual session on financial projections for new small businesses. See every upcoming workshop on the StartDMV events calendar, and if you need a desk, compare options in our guide to coworking spaces in DC.
DC vs Maryland vs Virginia LLC filing fees
Many DMV founders weigh forming in a neighboring jurisdiction. DC's $99 formation fee is only part of the picture: the $300 biennial report and the 8.25 percent unincorporated business franchise tax matter more over time. If your business is based in DC, you will generally still need to register and get licensed in DC even if you form elsewhere. Compare the details in our guides to starting an LLC in Maryland and starting an LLC in Virginia.
Get the weekly list of DMV startup events, grants and deadlines. Join the StartDMV list at https://startdmv.org.