District of Columbia · Corporation
How to Start a Corporation in District of Columbia
In DC, the price of your articles depends on how much stock you authorize.
See the stepsShort answer
File Articles of Incorporation (Form DBU-1) with the DC Department of Licensing and Consumer Protection. At checkout that is $99 for District of Columbia plus $123.75 for our formation, $222.75 before card processing. The fee is $99 if your authorized capital is up to $100,000, and rises to $550 for authorized capital up to $500,000. DC then wants a $300 biennial report every two years, not every year.
Last checked .How do I incorporate in District of Columbia, step by step?
The District of Columbia ties the articles fee to authorized capital: $99 up to $100,000, $550 up to $500,000, and more beyond. Shares with no stated par value count as $1 each for the fee. DC also wants a biennial report, not an annual one.
Choose and check the name
The name must contain corporation, incorporated, company or limited, or Corp., Inc., Co. or Ltd. Search records at the Department of Licensing and Consumer Protection (DLCP). See the District of Columbia name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation of domestic business corporation
File the Articles of Incorporation of Domestic Business Corporation (Form DBU-1) with District of Columbia. The fee at our checkout is $99. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
A District of Columbia board has one or more directors, and one individual may hold more than one office. 5 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Register with DC Office of Tax and Revenue: register a business for sales and use and withholding tax. 9
File the annual report
Put the first deadline on your calendar before you file anything else. See the District of Columbia annual report page and the filings below.
How much does it cost to incorporate in District of Columbia?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $99 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $222.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $277.20 | At filing |
| With the Day-One Bundle | $321 | At filing |
| Biennial report (every two years) | $300 7 | April 1 every two years |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. District of Columbia's fees are the same whoever files.
District of Columbia at a glance
| Question | District of Columbia |
|---|---|
| Formation filing and state fee | Articles of Incorporation of Domestic Business Corporation (Form DBU-1), $99 1 |
| Expedited filing | walk-in one-day $100 2 |
| Name rule | Must contain corporation, incorporated, company or limited, or Corp., Inc., Co. or Ltd., or similar words or abbreviations 3 |
| Registered agent | Registered agent with a name and address in the District of Columbia 4 |
| Directors and officers | At least 1 director; officers: officers described in the bylaws or appointed by the board; one individual may hold more than one office 5 |
| First report after filing | First biennial report, due April 1 of the year after the year you register 6 |
| Annual report | Biennial report, $300, due April 1 every two years (every two years) 7 |
| Corporate income tax | 8.25% flat, minimum $250 8 |
Do I need a registered agent in District of Columbia?
The articles of incorporation must give a registered agent's name and address in the District of Columbia. 4 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. District of Columbia registered agent rules.
What goes in the District of Columbia articles of incorporation of domestic business corporation?
File Form DBU-1 with DLCP online, by mail or in person. List a registered agent's name and address in DC. Walk-in filers can pay $100 extra for one-day service.
Walk-in filers in DC pay a $100 expedited fee for one-day service on top of the regular filing fee. 2
Which annual reports and franchise taxes will a District of Columbia corporation owe?
The first biennial report is due April 1 of the year after you register, then every two years. It costs $300; late adds $100.
- A new DC corporation's first biennial report is due April 1 of the year after the year it registers. 6
- DC corporations file a biennial report, not an annual one, for $300, and a late filing adds $100. 7
- A DC corporation pays a flat 8.25% franchise tax on DC net income; OTR's table lists 8.25% through tax year 2025, with a $250 minimum ($1,000 above $1 million in DC gross receipts). 8
How do I start an S corp in District of Columbia?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 11. DC does not treat an S corporation as a pass-through for its franchise tax; the DC Code defines 'corporation' to include an S corporation, so it pays corporate franchise tax. 10
We file Form 2553 for $165. Run your own numbers in the calculator or read District of Columbia: S corp or C corp.
Should I form a corporation or an LLC in District of Columbia?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in District of Columbia.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in District of Columbia as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in District of Columbia?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your District of Columbia corporation
We file it for $123.75 plus the state fee ($99), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in Washington, DC?
The articles fee is $99 for authorized capital up to $100,000 and $550 for $100,000 to $500,000.
Does DC require an annual report for corporations?
No. It requires a biennial report every two years.
Can I get DC articles filed same day?
Walk-in filers can pay $100 for one-day service. It does not apply online.
Why does the DC filing fee change with authorized capital?
The fee schedule is tiered by authorized capital. Keep authorized shares modest to stay in the $99 tier.
Sources 11 links, checked Nov 7, 2026
- The District of Columbia charges $99 to file articles of incorporation when authorized capital is up to $100,000, and $550 when it is between $100,000 and $500,000. dlcp.dc.gov, checked Nov 7, 2026
- Walk-in filers in DC pay a $100 expedited fee for one-day service on top of the regular filing fee. dlcp.dc.gov, checked Nov 7, 2026
- A DC business corporation's name must contain the word corporation, incorporated, company or limited, or the abbreviation Corp., Inc., Co., or Ltd. dlcp.dc.gov, checked Nov 7, 2026
- The articles of incorporation must give a registered agent's name and address in the District of Columbia. dlcp.dc.gov, checked Nov 7, 2026
- A District of Columbia board has one or more directors, and one individual may hold more than one office. code.dccouncil.gov, checked Nov 7, 2026
- A new DC corporation's first biennial report is due April 1 of the year after the year it registers. dlcp.dc.gov, checked Nov 7, 2026
- DC corporations file a biennial report, not an annual one, for $300, and a late filing adds $100. dlcp.dc.gov, checked Nov 7, 2026
- A DC corporation pays a flat 8.25% franchise tax on DC net income; OTR's table lists 8.25% through tax year 2025, with a $250 minimum ($1,000 above $1 million in DC gross receipts). otr.cfo.dc.gov, checked Nov 6, 2026
- A DC business registers for its District tax accounts with the Office of Tax and Revenue. otr.cfo.dc.gov, checked Nov 7, 2026
- DC does not treat an S corporation as a pass-through for its franchise tax; the DC Code defines 'corporation' to include an S corporation, so it pays corporate franchise tax. code.dccouncil.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.