Last updated: May 3, 2026
Three structural realities set Virginia apart when you are starting a business in the Commonwealth. First, Virginia is one of the most aggressive Right-to-Work states in the country – Va. Code § 40.1-58.1 has prohibited union-membership conditions of employment since 1947, which shapes how labor markets and workers’ compensation underwriting function in Northern Virginia, Hampton Roads, and the Richmond corridor. Second, Virginia’s graduated income tax has its top 5.75% bracket kick in at just $17,001 of taxable income – meaning almost every working Virginian pays the top marginal rate, and pass-through LLC and S-corp income hits 5.75% on virtually all but the smallest profit slices. Third, Virginia regulates business at three distinct levels – the State Corporation Commission handles entity formation, the Department of Professional and Occupational Regulation (DPOR) handles occupational licensing for trades, and 38 constitutionally independent cities plus 95 counties each issue their own local Business, Professional and Occupational License (BPOL) through the Commissioner of the Revenue. Plan all three from day one.
This guide compiles the Virginia agency requirements, portal links, fee amounts, and city-level variations that apply to starting a business in Virginia in 2026. Source agencies referenced are the Virginia State Corporation Commission (SCC), Virginia Department of Taxation, Virginia Employment Commission (VEC), Virginia Workers’ Compensation Commission (VWC), Virginia Department of Labor and Industry (DOLI), DPOR, DCJS, and the VDOE Division of Early Childhood Care and Education.
Virginia Business Requirements at a Glance
| Requirement | Agency / Portal | Cost | Timeline |
|---|---|---|---|
| LLC Articles of Organization | Virginia SCC — Clerk’s Information System (CIS) | $100 online or paper | Same business day online |
| Annual Registration Fee (LLC) | Virginia State Corporation Commission | $50/year + $25 late fee | Last day of formation month each year |
| Fictitious / Assumed Name (DBA) | Virginia State Corporation Commission | $10 (no expiration or renewal) | Immediate |
| Federal EIN | IRS.gov | Free | Immediate online |
| Sales Tax Registration | Virginia Tax — Online Services | Free; 4.3% state + 1% local mandatory; +0.7% in NoVA / Hampton Roads / Central VA | Required before collecting sales tax |
| Withholding Tax Registration | Virginia Department of Taxation | Free | Required before first payroll |
| Unemployment Insurance (UI) | Virginia Employment Commission | 2.5% new employer base + add-ons; 0.1%-6.2% experienced; $8,000 wage base | Register before first payroll |
| Workers’ Compensation Insurance | Private insurer (Virginia is a competitive market — no monopolistic state fund) | Varies by payroll and industry | Required at 3+ employees |
| Local BPOL Business License | City or County Commissioner of the Revenue | Varies — Fairfax, Arlington, Richmond, Norfolk, VA Beach all differ; commonly 0.05%-0.58% of gross receipts | Within 30-75 days of starting (locality-specific) |
| DPOR Professional / Trade License | Virginia DPOR | Varies by license type | Before practicing in licensed trade |
How to Start a Business in Virginia (Step by Step)
Step 1: Form Your Virginia LLC Through the State Corporation Commission
Virginia business entities are filed through the Virginia State Corporation Commission (SCC) at scc.virginia.gov. The online portal is the Clerk’s Information System (CIS). File Articles of Organization for an LLC online or by paper – the fee is $100 either way, with online filings typically processed the same business day.
Your LLC name must include “LLC,” “L.L.C.,” or “Limited Liability Company” and must be distinguishable from existing entity names in the SCC database. Run a free name availability search at cis.scc.virginia.gov before filing.
Registered agent: Your Virginia LLC must designate a registered agent who is either a Virginia resident or an entity authorized to do business in Virginia, with a physical Virginia street address (no P.O. boxes). You can serve as your own registered agent if you have a physical Virginia address, or hire a third-party service.
Annual Registration Fee: Virginia LLCs pay a flat $50 annual registration fee to the SCC each year – distinctively low for a Mid-Atlantic state (Maryland charges $300, Delaware $300 for franchise tax on most LLCs). The fee is due by the last day of the calendar month in which your LLC was originally formed. A $25 late fee applies, and continued non-payment leads to administrative cancellation of your LLC. Set a calendar reminder. Note that Virginia LLCs do not file an annual report – only the registration fee is required (corporations do file an annual report in Virginia).
Fictitious Name (DBA / Assumed Name): If you operate under a name different from your LLC’s legal name, file a Certificate of Assumed or Fictitious Name with the SCC for $10. Unlike Connecticut’s new 5-year expiration or Texas’s 10-year cycle, Virginia fictitious name certificates do not expire or require renewal. Filing is online through CIS.
Operating Agreement: Virginia law does not require an LLC operating agreement, but having one is strongly recommended – it governs member rights, profit and loss allocation, management structure, and member exit procedures. Keep it with your records; do not file it with the SCC.
Apply for your free federal EIN immediately at IRS.gov after formation – you need it before opening a business bank account, registering for state taxes, or hiring employees.
Step 2: Register for Virginia State Taxes
Virginia tax registration is handled by the Virginia Department of Taxation, with online registration through Virginia Tax Online Services. Most businesses register simultaneously for sales tax, withholding tax, and any industry-specific taxes (food and beverage, lodging, motor vehicle).
Virginia Sales and Use Tax
Virginia uses a two-layer sales tax structure that produces three distinct combined rates depending on where you sell:
- State sales tax rate: 4.3% on most retail sales of tangible personal property and certain enumerated services
- Mandatory local rate: 1.0% imposed in every locality (you cannot opt out)
- Combined baseline: 5.3% in most of Virginia
- Regional add-on of 0.7%: Northern Virginia (Fairfax, Arlington, Alexandria, Loudoun, Prince William, Manassas, Manassas Park, Falls Church, Fairfax City), Hampton Roads (Norfolk, Virginia Beach, Newport News, Chesapeake, Portsmouth, Suffolk, Hampton, James City County, York County, Williamsburg, Poquoson, Isle of Wight County, Southampton County, Franklin), and Central Virginia (City of Richmond, Charles City, Chesterfield, Goochland, Hanover, Henrico, New Kent, Powhatan) all add a 0.7% transportation tax – producing a 6.0% combined rate
- Reduced rate for groceries and personal hygiene products: 1.0% statewide
- Historic tourism districts (Williamsburg/James City/York): additional 1.0% sales tax for historic-area projects, producing 7.0% combined
- No sales tax on services in most cases: Virginia generally does not impose sales tax on services – cleaning, landscaping (services portion), professional services, and most labor are not taxable. Tangible products sold separately are taxable.
You receive a Sales Tax Certificate of Registration (Form ST-4) after registering. Filing frequency depends on monthly tax liability – large filers monthly, smaller quarterly.
Virginia Income Tax
Virginia uses a graduated income tax with four brackets that has remained structurally unchanged since the 1970s:
| Virginia Taxable Income | Rate |
|---|---|
| $0 – $3,000 | 2.0% |
| $3,001 – $5,000 | 3.0% |
| $5,001 – $17,000 | 5.0% |
| Over $17,000 | 5.75% (top marginal rate) |
Standard deduction: $8,750 for single filers and $17,500 for married filing jointly (permanently increased in recent legislation – the 2026 Virginia General Assembly debated but did not enact a new 7% bracket on income over $600,000).
The top-bracket-at-$17,001 reality: Because the 5.75% rate kicks in at just $17,001 of taxable income, virtually every working Virginian pays the top marginal rate. Pass-through LLC and S-corp profits flow to owners’ personal returns and hit 5.75% on almost all profit. Plan accordingly – Virginia does not have the bracket-laddering benefit that high-bracket states like California offer to small filers.
Virginia corporate income tax is a flat 6.0% on Virginia taxable income for C-corporations. Pass-through entities (LLCs, S-corps, partnerships) flow through to owners’ personal returns. Virginia adopted an optional Pass-Through Entity Tax (PTET) election under Va. Code § 58.1-390.3 as a SALT-cap workaround, paid at 5.75%.
Withholding and Employer Taxes
- Withholding Tax: Register through Virginia Tax to withhold state income taxes from employee paychecks. Most employers file monthly or quarterly.
- Unemployment Insurance: Register with the Virginia Employment Commission (VEC). New employers start at 2.5% base rate plus add-ons (Pool Cost Charge, Fund Building Charge). Experience-rated rates run 0.1%-6.2%. Virginia’s UI taxable wage base is just $8,000 per employee per year – among the lowest in the nation (compare Washington at over $80,000, Colorado at $30,600). This keeps total UI tax exposure relatively low.
- New hire reporting: Report new and rehired employees to the Virginia New Hire Reporting Center within 20 days of the hire date.
- No state paid family and medical leave (PFML): Virginia has not enacted a state PFML program. The federal Family and Medical Leave Act (FMLA) applies for unpaid leave at employers with 50+ employees. Bills to create a state program (HB 1207, others) remain in committee as of 2026.
Step 3: Understand Virginia’s Minimum Wage Schedule
Virginia’s minimum wage was $12.41 per hour in 2025 and rose to $12.77 per hour effective January 1, 2026 (a 2.9% CPI-driven increase under the existing statutory formula). In April 2026, Governor Spanberger signed HB 1 / SB 1 committing to additional statutory increases: $13.75 effective January 1, 2027 and $15.00 effective January 1, 2028. Companion bill HB 20 / SB 121 ensures farm workers receive the state minimum wage (previously farm work was exempt from Virginia’s minimum wage law).
Virginia minimum wage applies to most private employers. The federal tipped minimum cash wage of $2.13 still applies to tipped workers under federal law, but the employer must make up any shortfall to reach $12.77. The Virginia Department of Labor and Industry (DOLI) at doli.virginia.gov enforces wage and hour laws.
Step 4: Get Workers’ Compensation Insurance at Three Employees
Virginia requires workers’ compensation insurance for any employer that regularly employs more than two workers – meaning coverage becomes mandatory at three employees under Va. Code Title 65.2. This threshold is more lenient than Colorado (1 employee), Connecticut (1 employee), or Massachusetts (1 employee), but stricter than Texas (no mandatory WC at all).
| Situation | Virginia Requirement |
|---|---|
| 3+ regular employees | Workers’ comp required |
| 1-2 regular employees | Not required (may opt in voluntarily) |
| Part-time, seasonal, temporary | All count toward employee total |
| Subcontractors in same trade | Count toward your employee total if uninsured |
| Agricultural employers | Required at 3+ regular employees (10+ seasonal) |
| Domestic workers in private homes | Exempt |
Where to buy: Virginia is a competitive market with no monopolistic state fund. Purchase from any licensed private insurer (The Hartford, Travelers, Hartford, Erie, Selective, and many regional carriers all write Virginia WC). Virginia’s residual market mechanism is administered through the National Council on Compensation Insurance (NCCI) for employers who cannot find voluntary coverage.
Penalties for operating uninsured: Up to $250 per day uninsured, with a maximum penalty of $50,000 plus costs under Virginia Workers’ Compensation Commission enforcement. Continued non-compliance can trigger an order prohibiting business operation and criminal prosecution. The owner is also personally liable for the full cost of any workplace injury claim that would have been covered.
Step 5: Get Your Local BPOL Business License
Virginia has no statewide general business license, but most cities and counties require a local Business, Professional and Occupational License (BPOL) issued by the local Commissioner of the Revenue. BPOL is a gross-receipts-based tax with rates that vary by industry classification and locality:
- Fairfax County: BPOL applies above $10,000 gross receipts. Rates by industry: contractors 0.16%, retail 0.17%, business and professional services 0.31%, financial services 0.58%. Apply at fairfaxcounty.gov/taxes/business.
- Arlington County: BPOL above $10,000 gross receipts. Industry-specific rates similar to Fairfax. Apply at arlingtonva.us.
- City of Alexandria: BPOL applies above $10,000 – $100,000 depending on industry. Apply at alexandriava.gov/Finance.
- City of Richmond: BPOL with industry-specific rates and a $30 minimum. Richmond requires renewal by March 1 each year. Apply at rva.gov/finance.
- City of Norfolk: BPOL through the Commissioner of the Revenue with industry rates from 0.20%-0.58%. Apply at norfolk.gov/2174/Business-License.
- City of Virginia Beach: BPOL with industry-graduated rates. Renewable annually by March 1. Apply at vbgov.com.
- Loudoun County: BPOL with $500,000 threshold for most categories – smaller businesses pay only a $30 flat fee. Apply at loudoun.gov/business.
- Some smaller localities have eliminated BPOL or use only a flat fee. Verify with your specific city or county Commissioner of the Revenue.
Independent cities matter: Virginia is one of only two states (the other being a much smaller Maryland equivalent) where 38 cities are constitutionally independent of any county – they do not lie within county boundaries for taxation purposes. Filing in Norfolk does not satisfy a Norfolk-area county requirement, and vice versa. Verify whether your business address is in an independent city or in the surrounding county.
Step 6: Get State Professional or Trade Licenses Through DPOR or DCJS
DPOR — Department of Professional and Occupational Regulation
The Virginia Department of Professional and Occupational Regulation (DPOR) is the umbrella agency for trade and occupational licensing. Boards under DPOR include:
- Board for Contractors — Class A (no project cap as of September 1, 2025), Class B (up to $120,000 per contract / $750,000/year), Class C (up to $10,000 per contract / $150,000/year). HVAC, electrical, plumbing, landscape (LSC), and dozens of other specialties
- Board for Barbers and Cosmetology — Cosmetology (1,500-hour or new 1,000-hour curriculum effective for students enrolled after September 1, 2024), barbering, nail technician, esthetics, waxing, tattooing, and salon establishment licensing
- Tradesman Program — Journeyman and Master HVAC, Electrical, Plumbing, and Gas Fitter; new Residential HVAC Mechanic license effective April 1, 2025 with reduced experience requirements
- Real Estate Board, Auctioneers Board, Cemetery Board, Geology, Soil Scientists, Wetland Professionals and others
DPOR fees, applications, and renewals are handled at dpor.virginia.gov/Boards/OnlineServices or by phone at 804-367-8500.
DCJS — Department of Criminal Justice Services
The Virginia Department of Criminal Justice Services (DCJS) licenses and regulates the private security industry under Va. Code § 9.1-138 et seq. Categories include:
- Private Investigator (02E) — 60-hour Entry Level Training Course; firms require $100,000 surety bond + $300,000 liability insurance
- Armed and unarmed security officers
- Private security services businesses, training schools, and instructors
VDOE — Department of Education (Daycare)
Effective July 1, 2021, child care licensing transferred from the Department of Social Services to the Virginia Department of Education’s Division of Early Childhood Care and Education (DECCE) at doe.virginia.gov. Updated General Procedures for Licensure of Child Day Programs (8VAC20-821) took effect February 1, 2026. Virginia operates the VQB5 (Virginia Quality Birth to Five) unified measurement and improvement system across all publicly funded birth-to-five classrooms.
Virginia’s Unique Tax and Regulatory Environment
Four aspects of Virginia’s tax and regulatory structure require specific planning compared to most other states:
1. Top income tax bracket starts at $17,001. Virginia’s brackets have not been indexed to inflation since the structure was established. The result is that almost all wage earners and pass-through business income above the federal poverty line hit the 5.75% top marginal rate. Compare this to Connecticut (top 6.99% kicks in around $500,000 single) or New York (top 10.9% kicks in at $25 million). Virginia is functionally a near-flat-tax state for most filers.
2. Three regional sales tax overlays. Northern Virginia (Fairfax-Arlington-Alexandria-Loudoun-Prince William-Manassas/Manassas Park-Falls Church-Fairfax City), Hampton Roads (Norfolk-Virginia Beach-Newport News-Chesapeake-Portsmouth-Suffolk-Hampton-James City-York-Williamsburg-Poquoson-Isle of Wight-Southampton-Franklin), and Central Virginia (Richmond-Charles City-Chesterfield-Goochland-Hanover-Henrico-New Kent-Powhatan) all impose an additional 0.7% transportation tax. POS systems must support different rates for different jurisdictions, and out-of-state sellers shipping into multiple Virginia regions need rate tables that distinguish 5.3% baseline from 6.0% regional and 7.0% historic-tourism districts.
3. Right-to-Work since 1947. Va. Code § 40.1-58.1 prohibits requiring union membership as a condition of employment. This shapes labor markets across all 95 counties and 38 independent cities. Workers’ compensation, employment law, and OSHA enforcement (Virginia is a federal-state plan OSHA state under VOSH) all operate in this anti-union framework.
4. Independent cities are constitutionally separate from counties. Virginia has 38 independent cities including all of the major metros – Norfolk, Richmond, Virginia Beach, Newport News, Chesapeake, Hampton, Alexandria, Portsmouth, Suffolk, Roanoke, Lynchburg, Charlottesville, and others – that do not lie within any county for taxation, voting, or local government purposes. This affects business licensing (BPOL is to the city, not a surrounding county), zoning approvals, and which Commissioner of the Revenue you file with.
Virginia Market Context: NoVA Tech, Hampton Roads Naval, Richmond Capital, and Beyond
Virginia is among the most economically diverse states in the country, with five distinct regional economies that drive small business demand differently:
- Northern Virginia (NoVA): Approximately 3.5 million people across Fairfax County, Arlington, Alexandria, Loudoun County, and Prince William County. Federal contractor density is the highest in the United States outside of D.C. proper – the Pentagon, CIA at Langley, and dozens of federal agencies anchor a defense and intelligence economy. Loudoun County hosts the world’s largest concentration of data centers (Equinix, AWS, Microsoft, Google) and Amazon’s HQ2 second headquarters in National Landing (Crystal City, Arlington). High-income demand for premium services – daycare seats can exceed $30,000/year in Fairfax County, residential cleaning hourly rates run $50-$80, and HVAC service labor often exceeds $200/hour.
- Hampton Roads: Approximately 1.8 million people across Norfolk, Virginia Beach, Newport News, Chesapeake, Portsmouth, Suffolk, and Hampton. Naval Station Norfolk is the largest naval base in the world, and Newport News Shipbuilding (HII) is the only U.S. builder of nuclear aircraft carriers and one of two builders of nuclear submarines. The region also hosts NASA Langley Research Center, Old Dominion University, and significant tourism (Virginia Beach oceanfront, Colonial Williamsburg). Demand drivers include large federal civilian and military payrolls (steady year-round), naval-shipyard contractor cycles, and seasonal tourism in Virginia Beach.
- Richmond and Central Virginia: Approximately 1.3 million people in the Richmond MSA. State capital, home to Capital One Financial (Glen Allen), Markel Corporation, Altria/Philip Morris USA, and the Federal Reserve Bank of Richmond. Diversified financial services, tobacco/consumer goods manufacturing, healthcare (VCU Health System, HCA Virginia), and government economy. The 0.7% Central Virginia transportation tax produced funding for I-95 and I-64 corridor improvements.
- Roanoke / Lynchburg / Western Virginia: Approximately 500,000 combined. Anchored by Carilion Clinic in Roanoke and Centra Health in Lynchburg. Manufacturing remains significant – Liberty University (Lynchburg) is one of the largest employers. Lower cost of living than NoVA or Tidewater – landscape and cleaning service margins are tighter but volume is steady.
- Charlottesville and the Shenandoah Valley: University of Virginia and a tourism economy (wine country, Monticello, Skyline Drive, Shenandoah National Park). Higher-income residential demand around UVA, lower-density agricultural and tourism commerce in the Valley counties.
Virginia Business Guides by Industry
Every industry has different licensing, permit, and insurance requirements in Virginia. Select your business type:
- How to Start a Cleaning Service in Virginia — services not subject to sales tax, BPOL classification, workers’ comp at 3 employees, NoVA premium pricing
- How to Start a Food Truck in Virginia — VDH local health district permitting, commissary requirements, $40 state mobile food permit, Richmond/Norfolk/Virginia Beach/Arlington local rules
- How to Start a Daycare in Virginia — VDOE Division of Early Childhood Care and Education licensing under 8VAC20-821 (effective February 1, 2026), VQB5 quality system, child care subsidy program
- How to Start an HVAC Business in Virginia — DPOR Class A/B/C contractor license + journeyman/master HVAC tradesman + new Residential HVAC Mechanic pathway + EPA 608 + A2L refrigerant transition
- How to Start a Hair Salon in Virginia — DPOR Board for Barbers and Cosmetology, 1,500-hour or new 1,000-hour cosmetology curriculum, salon establishment registration
- How to Start a Landscaping Business in Virginia — DPOR Class A/B/C contractor or LSC specialty, VDACS pesticide certification, VA 811 Miss Utility 48-hour notice
- How to Start a Private Investigation Business in Virginia — DCJS registration, 60-hour Entry Level Training, $100K firm bond, $300K liability, one-party recording consent
Key Virginia Business Resources
| Resource | What It Covers |
|---|---|
| Virginia State Corporation Commission | LLC and corporation formation, name searches, annual registration fees |
| SCC Clerk’s Information System (CIS) | Online entity filings and entity search |
| Virginia Department of Taxation | Sales tax, withholding tax, income tax, PTET election |
| Virginia Employment Commission | Unemployment insurance registration and tax filing |
| Virginia Workers’ Compensation Commission | WC requirements, insurance verification, claims |
| Virginia Department of Labor and Industry (DOLI) | Wage and hour, OSHA (VOSH state plan), child labor |
| DPOR — Department of Professional and Occupational Regulation | Contractors, cosmetology, tradesmen, real estate, dozens of other trades |
| DCJS — Department of Criminal Justice Services | Private investigators, security firms, training schools |
| VDOE Division of Early Childhood Care and Education | Daycare and family day home licensing, VQB5 quality system |
| Virginia Department of Health (VDH) | Food service permits via local health districts |
| VDACS — Virginia Department of Agriculture and Consumer Services | Pesticide applicator certification, agricultural licensing |
| Virginia 811 / Miss Utility | Underground utility locate request — 48-hour notice required before excavation |
| Virginia New Hire Reporting Center | Report new employees within 20 days of hire |
Frequently Asked Questions
How much does it cost to start an LLC in Virginia?
The Articles of Organization filing fee with the Virginia State Corporation Commission is $100 (online or paper – the same fee either way). After formation, your annual registration fee is $50, due by the last day of your LLC’s formation month each year. A $25 late fee applies if you miss the deadline. Virginia LLCs do not file an annual report (only the registration fee). Optional costs: fictitious name (DBA) at $10, federal EIN free at IRS.gov, and registered agent service if you do not serve as your own. Total first-year cost typically runs $100-$160.
What is Virginia’s minimum wage in 2026 and beyond?
Virginia’s minimum wage is $12.77 per hour as of January 1, 2026 (up from $12.41 in 2025 – a 2.9% CPI-driven increase). In April 2026, Governor Spanberger signed HB 1 / SB 1 setting additional increases: $13.75 effective January 1, 2027 and $15.00 effective January 1, 2028. Companion bill HB 20 / SB 121 ensures farm workers receive the state minimum wage. The Virginia Department of Labor and Industry (DOLI) enforces wage and hour law.
Why is Virginia’s top income tax bracket so low?
Virginia’s graduated income tax has four brackets: 2.0%, 3.0%, 5.0%, and 5.75% on income over $17,000. The brackets have not been indexed to inflation since they were established, so the top marginal rate now applies to virtually all working Virginians and to nearly all pass-through LLC and S-corp profit. The standard deduction (recently increased) is $8,750 single / $17,500 MFJ. The Virginia General Assembly debated adding a new 7% bracket on income over $600,000 in 2026 but did not enact it. Plan your business model around the assumption that pass-through profit will hit 5.75% on essentially all income.
What is the sales tax rate in Virginia?
The combined state and mandatory local sales tax rate is 5.3% in most of Virginia (4.3% state + 1.0% local). Three regions add a 0.7% transportation tax, producing a 6.0% combined rate: Northern Virginia (Fairfax/Arlington/Alexandria/Loudoun/Prince William/Manassas/Falls Church), Hampton Roads (Norfolk/Virginia Beach/Newport News/Chesapeake/Portsmouth/Suffolk/Hampton/James City/York/Williamsburg/Poquoson/Isle of Wight/Southampton/Franklin), and Central Virginia (Richmond/Charles City/Chesterfield/Goochland/Hanover/Henrico/New Kent/Powhatan). Williamsburg/James City/York add an additional 1.0% historic-area tax for a 7.0% combined rate. Groceries and personal hygiene items are taxed at a reduced 1.0% rate statewide. Virginia generally does not impose sales tax on services.
Is workers’ compensation required in Virginia?
Workers’ compensation is required for businesses with three or more regular employees under Va. Code Title 65.2. Part-time, seasonal, and temporary workers all count toward the three-employee threshold, and uninsured subcontractors in the same trade also count. Penalties run up to $250 per day uninsured, with a maximum of $50,000 plus costs. Virginia is a competitive insurance market with no monopolistic state fund – any licensed insurer can write Virginia WC. The Virginia Workers’ Compensation Commission at workcomp.virginia.gov enforces compliance.
Do I need a business license in Virginia?
Virginia does not have a single statewide general business license. Most cities and counties issue a local Business, Professional and Occupational License (BPOL) through the Commissioner of the Revenue. BPOL is a gross-receipts tax with rates that vary by industry classification and locality – Fairfax, Arlington, Alexandria, Richmond, Norfolk, and Virginia Beach each maintain their own rate schedules. Virginia’s 38 constitutionally independent cities are separate from any county for BPOL purposes – filing in Norfolk does not satisfy a surrounding-county requirement, and vice versa. Many trades also require a state license through DPOR (HVAC, electrical, plumbing, cosmetology, real estate) or DCJS (private investigators, security firms).
Does Virginia have a state paid family and medical leave program?
No. Virginia has not enacted a state paid family and medical leave (PFML) program. The federal FMLA applies for unpaid leave at employers with 50+ employees. Bills to create a state PFML (HB 1207 and others) have been considered but not enacted as of 2026. This contrasts with Maryland (FAMLI launches 2026), DC (PFL active since 2020), and Connecticut (CT PFML active since 2022) – Virginia employers do not pay any state PFML payroll contribution.
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