Filing fee: $99 · Agency: DC Department of Licensing and Consumer Protection
Processing time: 5 business days; 1-business-day expedite available for an extra fee.
Annual report: Biennial report fee: $300.
Franchise tax: The District of Columbia levies a franchise tax on LLCs. For LLCs with gross receipts of $12,000 or more, a minimum tax of $250 applies (for gross receipts up to $1 million). For gross receipts over $1 million, the minimum tax is $1,000. If gross receipts are less than $12,000, no franchise tax is required.
Notes: DC operates on a biennial report system, with the first report due April 1st of the year following formation. The franchise tax has a minimum of $250 for LLCs meeting certain gross receipts thresholds, but is $0 if gross receipts are below $12,000.