State guide · Virginia
Starting a Medical Practice in Virginia
What physicians need to know about Virginia's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Corporation or Professional LLC
LLC permitted
No
CPOM enforcement
Moderate
Top income tax
5.75%
Min. franchise tax
None (annual registration fees apply)
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Virginia physicians may form a Professional Corporation under Va. Code Title 13.1 Chapter 7 or a Professional LLC under Title 13.1 Chapter 13. All shareholders or members must be licensed Virginia physicians.
Filing is with the Virginia State Corporation Commission (SCC).
- •Form a Professional Corporation or Professional LLC
- •All shareholders/members must be licensed Virginia physicians
- •File Articles of Incorporation or Articles of Organization with the State Corporation Commission
- •File Annual Report and pay annual registration fee
Corporate Practice of Medicine
Virginia recognizes a moderate Corporate Practice of Medicine doctrine. Fee-splitting is prohibited.
Tax Considerations
Virginia has a graduated personal income tax with a top bracket of 5.75%. No franchise tax, but annual registration fees apply.
- •Top personal income tax: 5.75%
- •Annual registration fees through SCC (Verify amount)
- •5.3% statewide sales tax (plus local)
- •Pass-Through Entity Tax election available
Virginia Board of Medicine
Virginia does not require entity registration with the Board of Medicine for general practices.
- •No general entity registration required
- •All practicing physicians must hold an active Virginia medical license
Employment Law Considerations
Virginia has been adding employee protections. Virginia Overtime Wage Act (with state-specific damages and statute of limitations), expanded anti-discrimination protections, and pay-transparency rules apply.
- •Virginia Overtime Wage Act: state-law overtime claims with 3-year SOL and treble damages
- •No state-mandated paid sick leave (some classes of employees covered)
- •Non-competes restricted for low-wage workers (Va. Code §40.1-28.7:8)
- •VA minimum wage: $12.00/hour (rising)
Official resources
Bookmark these official agency portals for Virginia entity formation, tax registration, and medical board information.
Looking for Virginia licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Virginia.
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