Reference · West Virginia
West Virginia LLC requirements
Every requirement we've verified for a domestic LLC in West Virginia, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | West Virginia Secretary of State (formation/annual report); WV State Tax Division (business registration) |
|---|---|
| Formation filing fee | $100 |
| Filing fee notes | Articles of Organization, domestic LLC, per the official SOS fee schedule PDF. |
| Standard processing | Not specified with a day-count. |
| Expedited options | 24-hour +$25; 2-hour +$250; 1-hour +$500 (per official SOS fee schedule effective 18 November 2019). |
| Periodic report | Annual Report |
| Report frequency | annual |
| Report fee | $25 |
| Report deadline | Due between January 1 and June 30 each year, following the calendar year in which the LLC was registered. |
| Late penalty | Failure to file by June 30 may result in monetary penalties and administrative dissolution/revocation. The official SOS fee schedule separately lists an Annual Report Late Fee of $50 for profit entities, though the annual-report page did not restate it. |
| Administrative dissolution | Administrative dissolution/revocation possible for failure to file by the June 30 deadline. |
| State tax | West Virginia repealed its business franchise tax effective 2015; no current entity-level franchise tax on LLCs. Separately, the WV State Tax Division requires a one-time Business Registration Certificate (a 'permanent certificate'); the fee is widely reported as $30 but could not be confirmed on an official page. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $125 |
Confidence
What we're less sure about
Cross-checked, pending a second verification pass
- Business Registration Certificate fee (~$30, one-time) EXCLUDED because it could not be confirmed on an official page - tax.wv.gov sub-pages 404'd or lacked a figure. If accurate, true first-year minimum is ~$155.
- $100 + $25 = $125 confirmed only.
- Confirm the 2015 franchise-tax repeal has not been reinstated.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- sos.wv.gov — https://sos.wv.gov/business/updates-and-changes/annual-reports
- sos.wv.gov — https://sos.wv.gov/media/335/download?inline=
- tax.wv.gov — https://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistration.aspx