The US Virgin Islands LLC Act lets you form a limited liability company in the Territory by filing articles of organization with the Office of the Lieutenant Governor, Division of Corporations and Trademarks. Filing costs at least $300, and every LLC then makes an annual filing with a fee of at least $300 by 30 June. This guide covers what the articles include, how to file through the Lieutenant Governor’s online system, Catalyst, and what follows.
US Virgin Islands Articles of Organization at a Glance
| Official document name | Articles of Organization |
| Filed with | Office of the Lieutenant Governor, Division of Corporations and Trademarks |
| State filing fee | $300 minimum |
| Ongoing state filing | Annual report and annual filing fee, $300 minimum (due 30 June every year) |
| State tax on the LLC | 5% gross receipts tax; income tax under the mirror code |
| BusinessAnywhere filing fee | $0 plus the territory fee |
| Official fee source | US Virgin Islands official fee page |
Fees verified against the official source in 2026. For every state’s form name, fee and filing office, see our guide to articles of organization.
File your US Virgin Islands Articles of Organization with BusinessAnywhere
We prepare and file them for $0. You pay only the territory fee, and your first year of registered agent service is free.
What are articles of organization in the US Virgin Islands?
Articles of organization are the public document that creates a US Virgin Islands LLC. Once the Division of Corporations and Trademarks accepts them, the LLC exists as a separate legal entity, and its owners are shielded from the company’s debts. The articles record the LLC’s name, its registered agent in the Territory and the people who manage it. How the owners share profits and make decisions belongs in an LLC operating agreement, which you keep with your records.
What the articles include
| Section | What to provide |
|---|---|
| LLC name | A name ending in “Limited Liability Company”, “LLC” or “L.L.C.” that is distinguishable from every other entity on the Territory’s record |
| Registered agent | A registered agent with a physical address in the US Virgin Islands who accepts legal papers on the LLC’s behalf |
| Principal office | The LLC’s main business address |
| Members or managers | The names and addresses of the members or managers. The Division asks for these again on every annual filing. |
| Organizer | The name and signature of the person filing |
How to file articles of organization in the US Virgin Islands
- Check the name. Search the Division’s records to confirm the name is available.
- Appoint a registered agent. The agent must have a physical address in the Territory and be available during business hours.
- Prepare the articles. Gather the LLC name, the registered agent details, the principal office and the members or managers.
- File through Catalyst. The Office of the Lieutenant Governor runs its business filings through its online system, Catalyst. Create a profile, submit the articles and pay the filing fee of at least $300.
- Keep the approved articles. Store the filed copy with your records. Banks and the Bureau of Internal Revenue ask for it.
US Virgin Islands LLC costs
| Fee | Amount |
|---|---|
| Articles of organization | $300 minimum |
| Annual report and annual filing fee | $300 minimum, due 30 June every year |
| Next-business-day handling | $250 per filing |
| Certificate of good standing | $25 |
| Reinstatement after dissolution | $150 plus every missed annual filing |
| BusinessAnywhere filing service | $0 plus the territory fees |
Figures from the Division of Corporations and Trademarks fee schedule and its annual filing instructions, checked October 2026.
After you file
- Get an EIN. The IRS issues it free. BusinessAnywhere’s EIN application service is $97 and handles applicants without an SSN.
- Register for territorial taxes. The Bureau of Internal Revenue charges a 5% gross receipts tax, and income tax follows the US Internal Revenue Code through the mirror code.
- Calendar the annual filing. Every LLC files its annual report and pays the annual fee by 30 June. The US Virgin Islands LLC annual report guide covers each step in Catalyst.
- BOI reporting. Since March 2025, FinCEN no longer requires LLCs formed in the United States and its territories to file a beneficial ownership information report.
Frequently asked questions
How much does it cost to form an LLC in the US Virgin Islands?
Filing articles of organization costs at least $300, and every LLC pays an annual filing fee of at least $300 by 30 June. Next-business-day handling adds $250 per filing.
Where do I file articles of organization in the US Virgin Islands?
File with the Office of the Lieutenant Governor, Division of Corporations and Trademarks, through its online system, Catalyst.
Does a US Virgin Islands LLC need a registered agent?
Yes. The LLC needs a registered agent with a physical address in the Territory to accept legal papers and official notices.
When is the US Virgin Islands LLC annual report due?
By 30 June every year, covering the LLC’s last tax closing year. Penalties apply from 1 July.
Can a non-resident form an LLC in the US Virgin Islands?
Yes. The owners do not need to live in the Territory or the United States. The LLC needs a registered agent in the US Virgin Islands.
