Virginia business filing dates, 2027

State-level due dates for businesses filing in Virginia. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.

Add to Google CalendarAdd to Apple or OutlookDownload .ics73 dated lines in the calendar file · sources last read 2026-09-23

Coverage · 6 of 6 fully dated

Income / franchise tax return

2 dates

The annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.

ObligationApplies toDue rule2027 datesSource · retrieved
Form 500 corporation income tax returncalendar-year C corporation
Source text
“When to file Calendar-year filers: April 15 Fiscal-year filers: 15th day of the 4th month following the close of your taxable year Nonprofits: 15th day of the 6th month following the close of your taxable year If the deadline falls on a Saturday, Sunday, or holiday, you have until the next business day to file your return.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“Virginia grants an automatic filing extension for corporation income tax returns. C-corporations have an automatic 7-month filing extension. Calendar year filers have an extended due date of Nov. 15. Nonprofits and all other corporate entities have an automatic 6-month filing extension. The extension provisions do not apply to payment of any tax due with your return. To avoid penalties, you must pay at least 90% of your final tax liability by the original due date for filing the return.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“Every corporation that is incorporated under Virginia law, or that has registered with the State Corporation Commission for the privilege of conducting business in Virginia, or that receives income from Virginia sources, must file a Virginia corporation income tax return (Form 500).”verbatim · tax.virginia.gov · retrieved 2026-09-23
“When the last day on which a tax return may be filed or a tax may be paid without penalty or interest falls on a Saturday, Sunday or legal holiday, then any return required by this title may be filed or such payment may be made without penalty or interest on the next succeeding business day.”verbatim · Code of Virginia §58.1-8 · law.lis.virginia.gov · retrieved 2026-09-24
Applies toA C corporation incorporated in Virginia, registered with the State Corporation Commission, or receiving Virginia-source income (the preparer attests one), and not one the preparer attests is a nonprofit (due the 15th day of the 6th month, not dated here), files by April 15 (calendar year) or the 15th day of the 4th month after its fiscal year closes; a Saturday, Sunday or holiday date moves to the next business day. An automatic seven-month filing extension applies (November 15 for calendar-year filers), but not to payment: at least 90% must be paid by the original date.Due ruleForm 500: 15th day of the 4th month after the tax year endsIf this date falls on a Saturday, Sunday or a Virginia legal holiday, it moves to the next business day — Code of Virginia §58.1-8. Not every such holiday is compiled: Days appointed by the Governor or the President (§2.2-3300) are not listed.law.lis.virginia.gov/vacode/title58.1/chapter0/section58.1-8/ (official source, opens in a new tab)retrieved · Code of Virginia §58.1-82027 dates
  • ThuForm 500extended: Nov 15

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedtax.virginia.gov/corporation-income-tax (official source, opens in a new tab)retrieved
Form 502 pass-through entity returncalendar-year partnership, multi-member LLC taxed as an S corporation or corporation taxed as an S corporation
Source text
“PTE income tax returns are due by the 15th day of the 4th month following the close of the business's taxable year. For calendar-year filers, that means April 15. If the filing deadline falls on a Saturday, Sunday, or holiday, you have until the next business day to file your return. An automatic 6-month filing extension is allowed for pass-through entities filing on Form 502. No application for extension is required. To avoid late-filing penalties, you must file Form 502 no later than 6 months from the original due date of the return. For example, a calendar year Form 502 is due on April 15; therefore, the return must be filed no later than October 15 for the 6-month extension provision to apply. The automatic extension of time to file does not extend the payment due date for withholding tax. The withholding tax payment is due on the due date of the pass-through entity's return regardless of whether the extension to file the income return (Form 502) is used.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“Every pass-through entity (PTE) that does business in Virginia or receives income from Virginia sources must file an annual Virginia income tax return on Form 502 or Form 502PTET.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“PTEs can choose to pay Virginia income tax at the entity level, transferring the tax liability from the eligible owners of the entity to the entity itself. Electing PTEs should file the 502PTET form, reporting only the pro rata share of income, gain, loss, or deductions attributable to eligible owners of the PTE in the computation on Page 2, Section 1 of the form.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“When the last day on which a tax return may be filed or a tax may be paid without penalty or interest falls on a Saturday, Sunday or legal holiday, then any return required by this title may be filed or such payment may be made without penalty or interest on the next succeeding business day.”verbatim · Code of Virginia §58.1-8 · law.lis.virginia.gov · retrieved 2026-09-24
Applies toA pass-through entity doing business in Virginia or with Virginia-source income (the preparer attests one) that has not elected the Virginia pass-through entity tax files Form 502 by the 15th day of the 4th month after its taxable year closes (April 15 for calendar years), with an automatic six-month filing extension; withholding tax is still due by the original date. A Saturday, Sunday or holiday date moves to the next business day. Electing entities (Form 502PTET) and single-member LLCs are not dated here.Due ruleForm 502: 15th day of the 4th month after the tax year endsIf this date falls on a Saturday, Sunday or a Virginia legal holiday, it moves to the next business day — Code of Virginia §58.1-8. Not every such holiday is compiled: Days appointed by the Governor or the President (§2.2-3300) are not listed.law.lis.virginia.gov/vacode/title58.1/chapter0/section58.1-8/ (official source, opens in a new tab)retrieved · Code of Virginia §58.1-82027 dates
  • ThuForm 502extended: Oct 15

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedtax.virginia.gov/pass-through-entities (official source, opens in a new tab)retrieved

Estimated tax

10 dates

Installments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.

ObligationApplies toDue rule2027 datesSource · retrieved
Corporate estimated tax (Form 500ES)calendar-year C corporation, estimated tax first due in the 4th month
Source text
“before the 1st day of the 4th month of the taxable year | the 15th day of the 4th month of the taxable year | 4 | 25% | 25% | 25% | 25%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“Every corporation subject to state income tax must make a declaration of estimated income tax for the taxable year if the corporation's state income tax for the same period, minus any allowable credits, is expected to exceed $1,000.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 3rd month and before the 1st day of the 6th month of the taxable year | the 15th day of the 6th month of the taxable year | 3 | - | 33% | 33% | 33%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 5th month and before the 1st day of the 9th month of the taxable year | the 15th day of the 9th month of the taxable year | 2 | - | - | 50% | 50%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 8th month and before the 1st day of the 12th month of the taxable year | the 15th day of the 12th month of the taxable year | 1 | - | - | - | 100%”verbatim · tax.virginia.gov · retrieved 2026-09-23
Applies toA corporation whose Virginia tax is expected to exceed $1,000 pays estimated tax by the 15th day of the 4th, 6th, 9th and 12th months of its taxable year, starting with the installment for the window in which it first met the requirement, which the preparer attests: before the 4th month, four installments; before the 6th, three from the 6th month; before the 9th, two from the 9th month; before the 12th, one in the 12th month. The source states no weekend rule, so the stated date is shown.Due ruleInstallment (4th month): 15th day of the 4th month of the tax year; Installment (6th month): 15th day of the 6th month of the tax year; Installment (9th month): 15th day of the 9th month of the tax year; Installment (12th month): 15th day of the 12th month of the tax year2027 dates
  • ThuInstallment (4th month)
  • TueInstallment (6th month)
  • WedInstallment (9th month)
  • WedInstallment (12th month)
Source · retrievedtax.virginia.gov/corporation-income-tax (official source, opens in a new tab)retrieved
Corporate estimated tax (Form 500ES)calendar-year C corporation, estimated tax first due in the 6th month
Source text
“before the 1st day of the 4th month of the taxable year | the 15th day of the 4th month of the taxable year | 4 | 25% | 25% | 25% | 25%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“Every corporation subject to state income tax must make a declaration of estimated income tax for the taxable year if the corporation's state income tax for the same period, minus any allowable credits, is expected to exceed $1,000.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 3rd month and before the 1st day of the 6th month of the taxable year | the 15th day of the 6th month of the taxable year | 3 | - | 33% | 33% | 33%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 5th month and before the 1st day of the 9th month of the taxable year | the 15th day of the 9th month of the taxable year | 2 | - | - | 50% | 50%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 8th month and before the 1st day of the 12th month of the taxable year | the 15th day of the 12th month of the taxable year | 1 | - | - | - | 100%”verbatim · tax.virginia.gov · retrieved 2026-09-23
Applies toA corporation whose Virginia tax is expected to exceed $1,000 pays estimated tax by the 15th day of the 4th, 6th, 9th and 12th months of its taxable year, starting with the installment for the window in which it first met the requirement, which the preparer attests: before the 4th month, four installments; before the 6th, three from the 6th month; before the 9th, two from the 9th month; before the 12th, one in the 12th month. The source states no weekend rule, so the stated date is shown.Due ruleInstallment (6th month): 15th day of the 6th month of the tax year; Installment (9th month): 15th day of the 9th month of the tax year; Installment (12th month): 15th day of the 12th month of the tax year2027 dates
  • TueInstallment (6th month)
  • WedInstallment (9th month)
  • WedInstallment (12th month)
Source · retrievedtax.virginia.gov/corporation-income-tax (official source, opens in a new tab)retrieved
Corporate estimated tax (Form 500ES)calendar-year C corporation, estimated tax first due in the 9th month
Source text
“before the 1st day of the 4th month of the taxable year | the 15th day of the 4th month of the taxable year | 4 | 25% | 25% | 25% | 25%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“Every corporation subject to state income tax must make a declaration of estimated income tax for the taxable year if the corporation's state income tax for the same period, minus any allowable credits, is expected to exceed $1,000.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 3rd month and before the 1st day of the 6th month of the taxable year | the 15th day of the 6th month of the taxable year | 3 | - | 33% | 33% | 33%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 5th month and before the 1st day of the 9th month of the taxable year | the 15th day of the 9th month of the taxable year | 2 | - | - | 50% | 50%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 8th month and before the 1st day of the 12th month of the taxable year | the 15th day of the 12th month of the taxable year | 1 | - | - | - | 100%”verbatim · tax.virginia.gov · retrieved 2026-09-23
Applies toA corporation whose Virginia tax is expected to exceed $1,000 pays estimated tax by the 15th day of the 4th, 6th, 9th and 12th months of its taxable year, starting with the installment for the window in which it first met the requirement, which the preparer attests: before the 4th month, four installments; before the 6th, three from the 6th month; before the 9th, two from the 9th month; before the 12th, one in the 12th month. The source states no weekend rule, so the stated date is shown.Due ruleInstallment (9th month): 15th day of the 9th month of the tax year; Installment (12th month): 15th day of the 12th month of the tax year2027 dates
  • WedInstallment (9th month)
  • WedInstallment (12th month)
Source · retrievedtax.virginia.gov/corporation-income-tax (official source, opens in a new tab)retrieved
Corporate estimated tax (Form 500ES)calendar-year C corporation, estimated tax first due in the 12th month
Source text
“before the 1st day of the 4th month of the taxable year | the 15th day of the 4th month of the taxable year | 4 | 25% | 25% | 25% | 25%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“Every corporation subject to state income tax must make a declaration of estimated income tax for the taxable year if the corporation's state income tax for the same period, minus any allowable credits, is expected to exceed $1,000.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 3rd month and before the 1st day of the 6th month of the taxable year | the 15th day of the 6th month of the taxable year | 3 | - | 33% | 33% | 33%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 5th month and before the 1st day of the 9th month of the taxable year | the 15th day of the 9th month of the taxable year | 2 | - | - | 50% | 50%”verbatim · tax.virginia.gov · retrieved 2026-09-23
“after the last day of the 8th month and before the 1st day of the 12th month of the taxable year | the 15th day of the 12th month of the taxable year | 1 | - | - | - | 100%”verbatim · tax.virginia.gov · retrieved 2026-09-23
Applies toA corporation whose Virginia tax is expected to exceed $1,000 pays estimated tax by the 15th day of the 4th, 6th, 9th and 12th months of its taxable year, starting with the installment for the window in which it first met the requirement, which the preparer attests: before the 4th month, four installments; before the 6th, three from the 6th month; before the 9th, two from the 9th month; before the 12th, one in the 12th month. The source states no weekend rule, so the stated date is shown.Due ruleInstallment (12th month): 15th day of the 12th month of the tax year2027 dates
  • WedInstallment (12th month)
Source · retrievedtax.virginia.gov/corporation-income-tax (official source, opens in a new tab)retrieved

Withholding

17 dates

Returns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.

ObligationApplies toDue rule2027 datesSource · retrieved
Employer withholding return (VA-5)monthly withholding filer
Source text
“If your average tax liability is less than $100 per month, you will be assigned a quarterly filing status. Quarterly returns and payments are due on the last day of the month following the close of each quarter, as shown below.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“March 31 | April 30”verbatim · tax.virginia.gov · retrieved 2026-09-23
“June 30 | July 31”verbatim · tax.virginia.gov · retrieved 2026-09-23
“September 30 | October 31”verbatim · tax.virginia.gov · retrieved 2026-09-23
“December 31 | January 31”verbatim · tax.virginia.gov · retrieved 2026-09-23
“If your average tax liability is more than $100, but less than $1,000 per month, you will be assigned a monthly filing status.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“The VA-5 is due on the 25th of each month (for example, the return for January is due February 25).”verbatim · tax.virginia.gov · retrieved 2026-09-23
“When the last day on which a tax return may be filed or a tax may be paid without penalty or interest falls on a Saturday, Sunday or legal holiday, then any return required by this title may be filed or such payment may be made without penalty or interest on the next succeeding business day.”verbatim · Code of Virginia §58.1-8 · law.lis.virginia.gov · retrieved 2026-09-24
Applies toQuarterly filers (under $100 a month) file and pay by April 30, July 31, October 31 and January 31; monthly filers ($100 to under $1,000 a month) file the VA-5 by the 25th of the following month. Eighth-monthly filers are not dated here.Due ruleVA-5 (monthly): 25th day of the month after the month endsIf this date falls on a Saturday, Sunday or a Virginia legal holiday, it moves to the next business day — Code of Virginia §58.1-8. Not every such holiday is compiled: Days appointed by the Governor or the President (§2.2-3300) are not listed.law.lis.virginia.gov/vacode/title58.1/chapter0/section58.1-8/ (official source, opens in a new tab)retrieved · Code of Virginia §58.1-82027 dates
  • MonVA-5 (monthly)
  • ThuVA-5 (monthly)
  • ThuVA-5 (monthly)
  • MonVA-5 (monthly) · moved from Sun Apr 25
  • TueVA-5 (monthly)
  • FriVA-5 (monthly)
  • MonVA-5 (monthly) · moved from Sun Jul 25
  • WedVA-5 (monthly)
  • MonVA-5 (monthly) · moved from Sat Sep 25
  • MonVA-5 (monthly)
  • MonVA-5 (monthly) · moved from Thu Nov 25
  • MonVA-5 (monthly) · moved from Sat Dec 25

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedtax.virginia.gov/withholding-tax (official source, opens in a new tab)retrieved
Employer withholding return (VA-5)quarterly withholding filer
Source text
“If your average tax liability is less than $100 per month, you will be assigned a quarterly filing status. Quarterly returns and payments are due on the last day of the month following the close of each quarter, as shown below.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“March 31 | April 30”verbatim · tax.virginia.gov · retrieved 2026-09-23
“June 30 | July 31”verbatim · tax.virginia.gov · retrieved 2026-09-23
“September 30 | October 31”verbatim · tax.virginia.gov · retrieved 2026-09-23
“December 31 | January 31”verbatim · tax.virginia.gov · retrieved 2026-09-23
“If your average tax liability is more than $100, but less than $1,000 per month, you will be assigned a monthly filing status.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“The VA-5 is due on the 25th of each month (for example, the return for January is due February 25).”verbatim · tax.virginia.gov · retrieved 2026-09-23
“When the last day on which a tax return may be filed or a tax may be paid without penalty or interest falls on a Saturday, Sunday or legal holiday, then any return required by this title may be filed or such payment may be made without penalty or interest on the next succeeding business day.”verbatim · Code of Virginia §58.1-8 · law.lis.virginia.gov · retrieved 2026-09-24
Applies toQuarterly filers (under $100 a month) file and pay by April 30, July 31, October 31 and January 31; monthly filers ($100 to under $1,000 a month) file the VA-5 by the 25th of the following month. Eighth-monthly filers are not dated here.Due ruleVA-5 (quarterly): last day of the month after the quarter endsIf this date falls on a Saturday, Sunday or a Virginia legal holiday, it moves to the next business day — Code of Virginia §58.1-8. Not every such holiday is compiled: Days appointed by the Governor or the President (§2.2-3300) are not listed.law.lis.virginia.gov/vacode/title58.1/chapter0/section58.1-8/ (official source, opens in a new tab)retrieved · Code of Virginia §58.1-82027 dates
  • MonVA-5 (quarterly) · moved from Sun Jan 31
  • FriVA-5 (quarterly)
  • MonVA-5 (quarterly) · moved from Sat Jul 31
  • MonVA-5 (quarterly) · moved from Sun Oct 31

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedtax.virginia.gov/withholding-tax (official source, opens in a new tab)retrieved
Employer's annual summary (VA-6) and W-2s
Source text
“The VA-6 is due to Virginia Tax by Jan. 31 of the following calendar year, or within 30 days of the final payment of wages by your company. When you file Form VA-6, you must submit each federal Form W-2, W-2G, 1099, or 1099-R that shows Virginia income tax withheld.”verbatim · tax.virginia.gov · retrieved 2026-09-23
“When the last day on which a tax return may be filed or a tax may be paid without penalty or interest falls on a Saturday, Sunday or legal holiday, then any return required by this title may be filed or such payment may be made without penalty or interest on the next succeeding business day.”verbatim · Code of Virginia §58.1-8 · law.lis.virginia.gov · retrieved 2026-09-24
Applies toAn employer the preparer attests withholds Virginia income tax files Form VA-6, with the W-2s and 1099s showing Virginia withholding, by January 31 of the following year (or within 30 days after final wages, not dated here).Due ruleVA-6: January 31 of the year after the calendar year endsIf this date falls on a Saturday, Sunday or a Virginia legal holiday, it moves to the next business day — Code of Virginia §58.1-8. Not every such holiday is compiled: Days appointed by the Governor or the President (§2.2-3300) are not listed.law.lis.virginia.gov/vacode/title58.1/chapter0/section58.1-8/ (official source, opens in a new tab)retrieved · Code of Virginia §58.1-82027 dates
  • MonVA-6 · moved from Sun Jan 31

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedtax.virginia.gov/withholding-tax (official source, opens in a new tab)retrieved

Unemployment insurance

4 dates

Employer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.

ObligationApplies toDue rule2027 datesSource · retrieved
Employer quarterly UI report
Source text
“Quarterly reports are due on the last day of the following month. the 1st quarter ending March 31st is due April 30th the 2nd quarter ending June 30th is due July 31st the 3rd quarter ending September 30th is due October 31st the 4th quarter ending December 31st is due January 31st. If the due date falls on a weekend or holiday, it is adjusted to the next business day.”verbatim · vec.virginia.gov · retrieved 2026-09-23
Applies toAn employer the preparer lists as a quarterly Virginia unemployment-insurance filer files its quarterly report by the last day of the month after each quarter (April 30, July 31, October 31, January 31); a weekend or holiday date moves to the next business day.Due ruleQuarterly UI report: last day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.2027 dates
  • MonQuarterly UI report · moved from Sun Jan 31
  • FriQuarterly UI report
  • MonQuarterly UI report · moved from Sat Jul 31
  • MonQuarterly UI report · moved from Sun Oct 31

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedvec.virginia.gov/faqs?category=general (official source, opens in a new tab)retrieved

Sales and use tax

16 dates

Returns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.

ObligationApplies toDue rule2027 datesSource · retrieved
Retail sales and use tax returnquarterly filer
Source text
“Based on your tax liability, we'll determine your filing frequency - either monthly or quarterly. Returns are due on the 20th of the month following the close of the filing period, even if there are no sales to report.”verbatim · tax.virginia.gov · retrieved 2026-09-23
Applies toReturns are due the 20th of the month after the filing period (monthly or quarterly, as assigned), even with no sales.Due ruleSales tax return: 20th day of the month after the quarter ends2027 dates
  • WedSales tax return
  • TueSales tax return
  • TueSales tax return
  • WedSales tax return
Source · retrievedtax.virginia.gov/retail-sales-and-use-tax (official source, opens in a new tab)retrieved
Retail sales and use tax returnmonthly filer
Source text
“Based on your tax liability, we'll determine your filing frequency - either monthly or quarterly. Returns are due on the 20th of the month following the close of the filing period, even if there are no sales to report.”verbatim · tax.virginia.gov · retrieved 2026-09-23
Applies toReturns are due the 20th of the month after the filing period (monthly or quarterly, as assigned), even with no sales.Due ruleSales tax return: 20th day of the month after the month ends2027 dates
  • WedSales tax return
  • Sat†Sales tax return
  • Sat†Sales tax return
  • TueSales tax return
  • ThuSales tax return
  • Sun†Sales tax return
  • TueSales tax return
  • FriSales tax return
  • MonSales tax return
  • WedSales tax return
  • Sat†Sales tax return
  • MonSales tax return

† Falls on a Saturday; the source states no weekend rule. Falls on a Sunday; the source states no weekend rule.

Source · retrievedtax.virginia.gov/retail-sales-and-use-tax (official source, opens in a new tab)retrieved

Annual report

24 dates

The annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.

ObligationApplies toDue rule2027 datesSource · retrieved
SCC annual registration fee (corporation)corporation
Source text
“Stock Corporations | Your due date is the last day of the month your business was formed or registered. For example, if your company was incorporated in July, your fees are due on or before July 31. | Your fees are based on the number of authorized shares. To learn more, visit the corporation fee schedule Annual Corporation Requirements and Fee Schedule.”verbatim · scc.virginia.gov · retrieved 2026-09-23
“Payments not received by the SCC on or before the due date (regardless of weekends or holidays) will receive a penalty. The penalty for a stock corporation is either 10% of the annual fee or $10, depending on which one is higher. The penalty for a nonstock corporation is always $10. All other business types are $25.”verbatim · scc.virginia.gov · retrieved 2026-09-23
Applies toA Virginia stock corporation pays its annual registration fee by the last day of the month it was formed, each year after formation. Late payment (no weekend or holiday grace) brings a penalty of 10% of the fee or $10, whichever is more. Foreign corporations (dated from registration) are not covered.Due ruleAnnual registration fee: last day of the 1st month of the filing year (from the formation month)2027 dates
  • Sun†Annual registration fee · formed in January
  • Sun†Annual registration fee · formed in February
  • WedAnnual registration fee · formed in March
  • FriAnnual registration fee · formed in April
  • MonAnnual registration fee · formed in May
  • WedAnnual registration fee · formed in June
  • Sat†Annual registration fee · formed in July
  • TueAnnual registration fee · formed in August
  • ThuAnnual registration fee · formed in September
  • Sun†Annual registration fee · formed in October
  • TueAnnual registration fee · formed in November
  • FriAnnual registration fee · formed in December

† Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule.

Source · retrievedscc.virginia.gov/businesses/business-faqs/annual-registration-fees/ (official source, opens in a new tab)retrieved
SCC annual registration fee (LLC)single-member LLC or multi-member LLC
Source text
“Limited Liability Companies | Your due date is the last day of the month your business was organized or registered. | $50.00”verbatim · scc.virginia.gov · retrieved 2026-09-23
“Payments not received by the SCC on or before the due date (regardless of weekends or holidays) will receive a penalty. The penalty for a stock corporation is either 10% of the annual fee or $10, depending on which one is higher. The penalty for a nonstock corporation is always $10. All other business types are $25.”verbatim · scc.virginia.gov · retrieved 2026-09-23
Applies toA Virginia LLC pays its $50 annual registration fee by the last day of the month it was organized, each year after organization. Late payment brings a $25 penalty. Foreign LLCs (dated from registration) are not covered.Due ruleAnnual registration fee: last day of the 1st month of the filing year (from the formation month)2027 dates
  • Sun†Annual registration fee · formed in January
  • Sun†Annual registration fee · formed in February
  • WedAnnual registration fee · formed in March
  • FriAnnual registration fee · formed in April
  • MonAnnual registration fee · formed in May
  • WedAnnual registration fee · formed in June
  • Sat†Annual registration fee · formed in July
  • TueAnnual registration fee · formed in August
  • ThuAnnual registration fee · formed in September
  • Sun†Annual registration fee · formed in October
  • TueAnnual registration fee · formed in November
  • FriAnnual registration fee · formed in December

† Falls on a Sunday; the source states no weekend rule. Falls on a Saturday; the source states no weekend rule.

Source · retrievedscc.virginia.gov/businesses/business-faqs/annual-registration-fees/ (official source, opens in a new tab)retrieved

Due-date rules

no fixed date

The conventions other lines cite: how a date on a weekend or holiday moves, and how a disaster declaration postpones deadlines.

ObligationApplies toDue rule2027 datesSource · retrieved
Weekend and holiday due dates
Source text
“NOTE: If the due date falls on a Saturday, Sunday or State Holiday, the return is due on the next business day.”verbatim · tax.virginia.gov · retrieved 2026-09-23
Applies toA Virginia withholding return due on a Saturday, Sunday or state holiday is due the next business day.Due ruleNo date: see the source text2027 dates—Source · retrievedtax.virginia.gov/business-faqs (official source, opens in a new tab)retrieved

Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.

Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.