West Virginia LLC Requirements

Updated for 2026 · Official Secretary of State Website

West Virginia offers affordable LLC formation with a $100 filing fee and $25 annual report. The state's low cost of living, combined with growing investments in technology and energy diversification, make it an increasingly practical choice for small business owners. The July 1 annual report deadline gives owners a mid-year filing date that's easy to remember.

Filing Fee

$100

One-time state fee

Annual Fee

$25

Per year

Processing

1-3 business days

Online filing

Deadline

July 1

Annual report due

Below Average Cost

West Virginia's $100 filing fee is at the national average, and the $25 annual report is well below the median, making it an affordable state for LLC formation and maintenance.

Notable Facts About West Virginia LLCs

West Virginia has one of the lowest costs of living in the entire United States
The $25 annual report fee is among the lowest recurring costs nationally
The state's July 1 deadline is a mid-year filing date, distinct from most states' spring deadlines
West Virginia is investing heavily in technology infrastructure and broadband access

Tax Information for West Virginia LLCs

West Virginia has a progressive individual income tax with rates from 2.36% to 5.12%. LLCs taxed as pass-through entities pay at individual rates. There is no franchise tax for standard LLCs. The state has a 6% sales tax plus local additions.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with West Virginia naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in West Virginia.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in West Virginia who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the West Virginia Secretary of State. This is the official document that creates your LLC.
4

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
5

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
6

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
7

File Annual Reports
West Virginia requires periodic reports due by July 1. The filing fee is $25. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $25

Deadline: July 1

Annual report due by July 1 each year.

Annual report filed yearly. $1 credit card convenience fee online.

Need a Registered Agent in West Virginia?

Every West Virginia LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

How much does it cost to form an LLC in West Virginia?

The state filing fee to form an LLC in West Virginia is $100 for the Articles of Organization. This cost is below average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in West Virginia?

West Virginia charges $25 for its periodic reporting requirement, due July 1. Annual report filed yearly. $1 credit card convenience fee online. West Virginia's $100 filing fee is at the national average, and the $25 annual report is well below the median, making it an affordable state for LLC formation and maintenance.

How long does it take to form an LLC in West Virginia?

Online filing in West Virginia typically takes 1-3 business days. You'll need to file Articles of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in West Virginia?

Yes, West Virginia requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a West Virginia LLC pay?

Does West Virginia require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in West Virginia. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by West Virginia's default LLC laws.