--- title: "Virginia PLLC Formation: Requirements, Fees & Licensing 2026 | LLC Attorney" description: "How to form a Professional LLC in Virginia in 2026: when a PLLC is optional versus required, the relaxed design-profession ownership rule, the $100 fee, and the new 2026 top tax bracket." canonical: https://llcattorney.com/states/va/pllc-formation-virginia image: https://llcattorney.com/images/share-cover.png source_path: /states/va/pllc-formation-virginia --- Key Takeaways - Virginia recognizes the PLLC as a distinct entity type for licensed professionals (Code of Virginia, Title 13.1, Chapter 13 (§§13.1-1100 et seq.), Virginia Professional Limited Liability Company Act) - Virginia does not require licensing board pre-approval as a condition of filing - Filing fee: $100 - Generally restricted to members licensed in the same profession, with one notable exception: the design-professions cluster (architecture, engineering, land surveying, landscape architecture, certified interior design) can combine ownership more flexibly under the two-thirds licensed-member rule rather than requiring every member to hold the identical license. - Same-day PLLC formation available through LLC Attorney, at no markup on state fees If you're a licensed professional in Virginia — an attorney, dentist, architect, or similar occupation — you may be able to choose between a Professional LLC (PLLC) and a standard LLC, since Virginia's SCC frames PLLC use as depending on the specific service you provide rather than a blanket mandate. This guide covers exactly how to form a Virginia PLLC in 2026 — which professions genuinely need one versus which have a choice, the relaxed two-thirds ownership rule for design professions, the $100 cost, and the new 7% top income tax bracket taking effect this year. YesPLLC available as a distinct entity $100Filing fee NoPre-filing board approval required 2/3Licensed-member rule for design professions ## What Is a Virginia PLLC? A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing. Yes. Virginia recognizes the PLLC as a distinct entity type for licensed professionals (Code of Virginia, Title 13.1, Chapter 13 (§§13.1-1100 et seq.), Virginia Professional Limited Liability Company Act). ## Who Needs a PLLC in Virginia? Code §13.1-1102 lists pharmacists, optometrists, physical therapists, practitioners of the healing arts, advanced practice registered nurses, behavioral-science practitioners, veterinarians, surgeons, dentists, architects, professional engineers, land surveyors, landscape architects, certified interior designers, public/CPAs, attorneys, insurance consultants, and audiologists/speech pathologists as eligible professions. But per the Virginia SCC's own FAQ, whether you must use a PLLC rather than a regular LLC depends on the specific service you provide — it isn't a universal mandate across every listed profession. The Virginia State Corporation Commission's own FAQ states that businesses in these fields "may choose to establish a PLLC or an LLC… it depends on what type of service you provide." Don't assume every licensed professional in Virginia is legally required to form a PLLC — confirm whether your specific profession's governing rules mandate it or simply permit it. ## Do I Need Licensing Board Approval First? The Virginia SCC does not require proof of licensure — such as a copy of your professional license — to be submitted at the time of filing. There's no licensing-board pre-approval gate standing between your Articles of Organization and SCC acceptance, which is unusual compared to states like West Virginia or Tennessee. Because Virginia doesn't gate the filing behind licensure proof, your PLLC can be formed quickly once your Articles are submitted — but you're still responsible for confirming your own eligibility, since the SCC isn't verifying it for you at filing time. ## How to Form a Virginia PLLC - **Filing agency:** Virginia State Corporation Commission (SCC) - **Form:** Articles of Organization of a Virginia Professional Limited Liability Company (Form LLC-1103) - **Filing fee:** $100 - **Processing time:** About 2-5 business days online; up to 2 weeks by mail - **Expedited option:** $100 for next-day processing, or $200 for same-day processing - **Name requirement:** May contain "PLC," "P.L.C.," "PLLC," or "P.L.L.C.," or the words "professional limited company"/"professional limited liability company" — notably, using a professional designator at all is itself optional under §13.1-1104 for many eligible professions ## Who Can Own a Virginia PLLC? Members must be individuals or professional business entities licensed or authorized to render the same professional services, with at least one member licensed in Virginia (§13.1-1103). Design professions — architecture, professional engineering, land surveying, landscape architecture, and certified interior design — get a relaxed rule under §13.1-1111: only two-thirds of members need be licensed, rather than the usual 100%. Generally restricted to members licensed in the same profession, with one notable exception: the design-professions cluster (architecture, engineering, land surveying, landscape architecture, certified interior design) can combine ownership more flexibly under the two-thirds licensed-member rule rather than requiring every member to hold the identical license. ## What Liability Protection Does a PLLC Actually Provide? A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure. A Virginia PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity wrapper. A reference surfaced to Va. Code §54.1-3935(C) potentially containing an insurance-related requirement for certain professions, but the specific text and dollar threshold could not be independently confirmed — verify directly with your licensing board whether your specific profession carries a mandatory malpractice-insurance condition, since Virginia does not impose a single blanket PLLC-wide insurance mandate. ## How Is a Virginia PLLC Taxed? By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment. Virginia's individual income tax is graduated from 2.00% to 5.75%, with the top rate hitting at just $17,000 of taxable income — but a currently-relevant change is coming: a new 7% top bracket on income over $600,000 begins for tax year 2026, which higher-earning PLLC owners electing pass-through taxation should plan around. Virginia PLLCs owe a $50 annual registration fee to the SCC each year, in addition to any profession-specific licensing renewal fees owed to the relevant board. ## How to Set Up Your Virginia PLLC Step by Step ### If You Do It Yourself **Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.** Code §13.1-1102 lists pharmacists, optometrists, physical therapists, practitioners of the healing arts, advanced practice registered nurses, behavioral-science practitioners, veterinarians, surgeons, dentists, architects, professional engineers, land surveyors, landscape architects, certified interior designers, public/CPAs, attorneys, insurance consultants, and audiologists/speech pathologists as eligible professions. But per the Virginia SCC's own FAQ, whether you must use a PLLC rather than a regular LLC depends on the specific service you provide — it isn't a universal mandate across every listed profession. **Step 2 — Get licensing board sign-off if required.** The Virginia SCC does not require proof of licensure — such as a copy of your professional license — to be submitted at the time of filing. There's no licensing-board pre-approval gate standing between your Articles of Organization and SCC acceptance, which is unusual compared to states like West Virginia or Tennessee. Because Virginia doesn't gate the filing behind licensure proof, your PLLC can be formed quickly once your Articles are submitted — but you're still responsible for confirming your own eligibility, since the SCC isn't verifying it for you at filing time. **Step 3 — File your formation documents.** File the Articles of Organization of a Virginia Professional Limited Liability Company with Virginia State Corporation Commission (SCC), $100. **Step 4 — Appoint a registered agent.** Virginia calls this role a "Registered Agent" — required at formation. **Step 5 — Confirm ownership eligibility for every member.** Members must be individuals or professional business entities licensed or authorized to render the same professional services, with at least one member licensed in Virginia (§13.1-1103). Design professions — architecture, professional engineering, land surveying, landscape architecture, and certified interior design — get a relaxed rule under §13.1-1111: only two-thirds of members need be licensed, rather than the usual 100%. **Step 6 — Address malpractice insurance requirements.** A reference surfaced to Va. Code §54.1-3935(C) potentially containing an insurance-related requirement for certain professions, but the specific text and dollar threshold could not be independently confirmed — verify directly with your licensing board whether your specific profession carries a mandatory malpractice-insurance condition, since Virginia does not impose a single blanket PLLC-wide insurance mandate. **Step 7 — Handle ongoing state compliance.** Virginia PLLCs owe a $50 annual registration fee to the SCC each year, in addition to any profession-specific licensing renewal fees owed to the relevant board. Virginia's individual income tax is graduated from 2.00% to 5.75%, with the top rate hitting at just $17,000 of taxable income — but a currently-relevant change is coming: a new 7% top bracket on income over $600,000 begins for tax year 2026, which higher-earning PLLC owners electing pass-through taxation should plan around. **Step 8 — Watch for Virginia-specific PLLC traps.** The most common Virginia-specific mistake is assuming PLLC formation is mandatory for every licensed profession listed in §13.1-1102 — the SCC's own guidance frames it as a choice for many professions, so confirm your specific field's requirement rather than defaulting to a PLLC out of caution alone. Ready to Launch Your Business in Virginia?Follow our fast, easy process to get started right now.[Start My Business](https://app.llcattorney.com/formation?intake_type=formation) ### If LLC Attorney Does It for You 1. Submit your profession, license number, and ownership details at llcattorney.com. 2. LLC Attorney forms your Virginia PLLC, coordinating any required licensing board approval before filing. 3. Receive your finished formation documents and registered agent service, plus access to flat-fee attorney consultations (no retainer) for ownership or licensing questions. ## When Should You Talk to an Attorney About Your Virginia PLLC? Talk to an attorney before forming your Virginia PLLC if you're unsure whether your specific profession requires a PLLC or merely permits one, if you're structuring a design-profession entity around the two-thirds licensed-member rule, or if you need to confirm whether §54.1-3935(C)'s insurance provisions apply to your practice. ## What You Actually Get With LLC Attorney's Virginia PLLC Formation The part of Virginia PLLC formation that trips people up isn't the SCC filing itself — it's correctly determining whether your specific profession requires a PLLC or simply permits one, and whether your ownership structure qualifies for the design-profession exception. LLC Attorney gets this right from the start. - PLLC formation in Virginia, starting at $149. - Licensing board coordination and ownership-eligibility review handled for your specific profession. - Filing paperwork drafted for Virginia's actual requirements — not a generic multi-state template. - Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions. Virginia's PLLC rules genuinely differ by profession, so knowing whether you need one — or just qualify for one — matters more than the filing fee itself. LLC Attorney makes sure your Virginia PLLC is structured correctly for your specific service and ownership arrangement. ## Ready to Form Your Virginia PLLC? LLC Attorney forms Virginia PLLCs for licensed professionals, coordinating the licensing board approval step and serving as your registered agent once your PLLC is approved. See our [full pricing](/pricing) for all service tiers. Ready to Launch Your Business in Virginia?Follow our fast, easy process to get started right now.[Form My Virginia PLLC](https://app.llcattorney.com/formation?intake_type=formation) ## Frequently Asked Questions ### Does Virginia offer a PLLC as a separate entity type? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Yes. Virginia recognizes the PLLC as a distinct entity type under the Virginia Professional Limited Liability Company Act (Code of Virginia Title 13.1, Chapter 13), though for many professions using it is optional rather than mandatory. ### Which licensed professions need a PLLC in Virginia? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Code §13.1-1102 lists pharmacists, optometrists, physical therapists, healing-arts practitioners, advanced practice registered nurses, veterinarians, surgeons, dentists, architects, engineers, land surveyors, landscape architects, certified interior designers, CPAs, attorneys, and insurance consultants as eligible professions — but whether a PLLC is required versus optional depends on the specific service provided. ### Does Virginia require licensing board approval before forming a PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) No. The Virginia SCC does not require proof of licensure, such as a copy of your professional license, to be submitted at filing — there's no licensing-board pre-approval gate before the SCC accepts your Articles of Organization. ### How much does it cost to form a PLLC in Virginia? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) The Virginia PLLC filing fee is $100 for the Articles of Organization, plus a $50 annual registration fee thereafter. ### Who can own a Virginia PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Members generally must be licensed or authorized to render the same professional services, with at least one member licensed in Virginia. Design professions (architecture, engineering, land surveying, landscape architecture, certified interior design) get a relaxed rule requiring only two-thirds of members to be licensed. ### Can a Virginia PLLC combine multiple licensed professions? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Generally restricted to same-profession members, except for the design-professions cluster, which can combine ownership more flexibly under the two-thirds licensed-member rule rather than requiring every member to hold an identical license. ### What liability protection does a Virginia PLLC actually provide? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) A Virginia PLLC shields members from each other's malpractice and from ordinary business debts, but never from a member's own negligent professional acts — that liability always follows the individual professional. ### Does Virginia require malpractice insurance for a PLLC? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Virginia does not impose a single blanket malpractice-insurance mandate across all PLLCs, though certain professions may have their own insurance-related requirements under Va. Code §54.1-3935(C) — verify with your specific licensing board. ### Does LLC Attorney form PLLCs? ![icon](/_next/image?url=%2Fimages%2Ficons%2FfaqPlus.png&w=128&q=75) Yes. LLC Attorney helps licensed professionals in Virginia form the correct entity type for their profession, starting at $149. ## Related Virginia Resources - [Virginia LLC Formation](/states/va/llc-formation-virginia) - [Virginia Registered Agent](/states/va/registered-agent-virginia) - [Virginia EIN Number](/states/va/ein-number-virginia)