West Virginia LLC cost at a glance
| Cost | West Virginia amount |
|---|---|
| Cost to form | $100 |
| Annual report | $25 ($75 with the late fee) |
| When it is due | 1 January to 30 June, each year after formation |
| State tax on the LLC | No franchise tax or minimum tax |
| First-year state fees (minimum) | $100 |
| Yearly state fees after that (minimum) | $25 |
| Registered agent | Required. Free if you act as your own; commercial services charge a yearly fee |
| EIN from the IRS | $0 |
Fees verified October 2026 against the West Virginia Secretary of State and other official West Virginia sources listed at the end of this page.
How much does it cost to form an LLC in West Virginia?
The West Virginia Secretary of State charges $100 to file Articles of Organization (Form LLD-1). The fee is waived for veteran-owned businesses.
Faster handling costs $25 for same-day in-person service or next-business-day service, $250 for two-hour service and $500 for one-hour service, on top of the filing fee. A name reservation costs $15 for 120 days.
Before doing business, the LLC also needs a Business Registration Certificate from the West Virginia State Tax Division. It costs $30 once and must be reissued if the business changes its name or location.
Our walkthrough on how to file articles of organization in West Virginia covers the form field by field.
How much does a West Virginia LLC cost every year?
Every West Virginia LLC files an annual report with the Secretary of State between 1 January and 30 June, and the fee is $25. The first report is due in the calendar year after formation, so an LLC formed in 2026 files between 1 January and 30 June 2027. Veteran-owned businesses pay no report fee for their first four years.
From 1 July 2026, an LLC with five consecutive years of timely reports can elect to file every two years instead, for $50 per biennial report. The cost per year stays the same, but the LLC has one deadline every other year rather than every year.
What does a West Virginia LLC cost over the first three years?
The table below adds up the state fees a West Virginia LLC pays in its first three years, using the minimum amounts West Virginia charges. The second column adds the BusinessAnywhere registered agent service, which is free for the first year and $147 a year after that.
| Year | State fees only | With a registered agent service |
|---|---|---|
| Year 1 | $100 | $100 |
| Year 2 | $25 | $172 |
| Year 3 | $25 | $172 |
| Three-year total | $150 | $444 |
Does West Virginia charge a franchise tax or income tax on LLCs?
West Virginia charges no franchise tax and no minimum tax on LLCs. An LLC taxed as a partnership or a disregarded entity pays no state tax itself, and profit passes through to the members.
Members pay West Virginia personal income tax on their share of profit, at 2026 rates from 2.11% to 4.58%.
How much does a registered agent cost in West Virginia?
Every West Virginia LLC must name a registered agent with a physical street address in West Virginia. Acting as your own agent costs nothing, but your address goes on the public record and you must be available at that address during business hours. Commercial registered agent services charge a yearly fee for the same role.
The BusinessAnywhere registered agent service is free for the first year and $147 a year after that, with every document scanned to your online dashboard the day it arrives.
Our West Virginia registered agent guide explains the state rules in full.
If you are weighing the free option, read can I be my own registered agent first.
Does a West Virginia LLC need an EIN, and what does it cost?
An EIN costs nothing when you apply directly with the IRS. A West Virginia LLC needs one to hire employees, to open a business bank account and whenever it has more than one member. US residents with an SSN or ITIN apply through the IRS online EIN application and receive the number at the end of the session.
Founders outside the United States cannot use the online tool. They apply by phone, fax or post with IRS Form SS-4, and do not need an SSN to do it. The BusinessAnywhere EIN application service handles that process for $97. Our guide on how to obtain an EIN for your LLC covers both routes.
What other West Virginia LLC fees should you budget for?
These fees apply only when you need the service. They are the West Virginia state charges as of October 2026.
| Item | Fee | Notes |
|---|---|---|
| Name reservation | $15 | Per 120 days. |
| Expedited filing | $25 to $500 | Same day in person $25, next business day $25, 2 hour $250, 1 hour $500, in addition to the filing fee. |
| Certificate of good standing | $10 | Certificate of existence (domestic) or authorization (foreign). |
| Certified copy | $15 | Per certified copy of organizing documents, plus $5 per additional document. |
| Amending the articles | $25 | Amendment or correction of articles of organization. |
| DBA (assumed or trade name) | $25 | Trade name (DBA) registration with the Secretary of State. |
| Changing registered agent | $15 | Change of agent of process. |
| Foreign LLC registration | $150 | Certificate of Authority (Form LLF-1). |
| Reinstatement after dissolution | $25 | Reinstatement of an administratively dissolved LLC. |
An operating agreement carries no state fee in West Virginia, and West Virginia does not collect it, but every LLC should have one to set out ownership and decision rights. BusinessAnywhere sells an operating agreement template for $97.
What happens if you miss a West Virginia LLC deadline?
A West Virginia annual report filed after 30 June carries a $50 late fee, so the report costs $75 instead of $25. The late fee is twice the report fee itself. On the biennial schedule, the late fee is $100.
An LLC that keeps missing the report can be administratively dissolved. Reinstatement costs $25 plus the overdue reports and late fees.
If you intend to close the business, file formally instead of letting it lapse. Our guide on how to dissolve an LLC in West Virginia sets out the steps.
How does West Virginia compare with other states?
West Virginia is cheap to form and cheap to keep. Its $100 formation fee matches the national median, and its $25 annual report costs half of Virginia’s $50 registration fee and a twelfth of Maryland’s $300 report.
| State | Formation fee | Yearly state fees (minimum) | What drives the cost |
|---|---|---|---|
| West Virginia | $100 | $25 | $100 to form, $25 annual report |
| Virginia LLC cost | $100 | $50 | $100 to form, $50 annual registration fee |
| Maryland LLC cost | $100 | $300 | $100 to form, $300 annual report |
| Ohio LLC cost | $99 | $0 | $99 to form, no annual report |
| Pennsylvania | $125 | $7 | $125 to form, $7 annual report |
| Wyoming LLC cost | $100 | $60 | $60 minimum license tax, no income tax |
For all 51 jurisdictions side by side, see our full table of LLC cost by state.
How to form a West Virginia LLC for $0 plus state fees
BusinessAnywhere files your West Virginia LLC for $0 plus the $100 state fee. The filing comes with a free first year of registered agent service, so your first-year cost is the state fee and nothing else.
- Formation: $0 service fee plus the West Virginia filing fee.
- Registered agent: free for the first year, then $147 a year.
- EIN application: $97, with no SSN required for non-US founders.
- Compliance reminders: every West Virginia deadline on this page tracked in your dashboard.
- Virtual mailbox: a US street address with mail scanning, from $20 a month.
Start with our LLC formation service, or read the full guide on how to start an LLC in West Virginia first.
West Virginia LLC cost FAQs
How much does an LLC cost in West Virginia?
A West Virginia LLC costs $100 to form and $25 a year for the annual report. A $30 Business Registration Certificate from the State Tax Division is also required once.
When is the West Virginia LLC annual report due?
Between 1 January and 30 June each year, starting the calendar year after formation.
What is the West Virginia annual report late fee?
$50. A report filed after 30 June costs $75 in total.
Can a West Virginia LLC file a report every two years?
Yes, from 1 July 2026, an LLC with five consecutive years of timely annual reports can elect biennial filing at $50 per report.
Does West Virginia charge franchise tax on LLCs?
No. West Virginia has no franchise tax or minimum tax on LLCs. Members pay state personal income tax on their share of profit.
How much does a West Virginia LLC cost over three years?
At the minimum, $150 in Secretary of State fees: $100 to form and two $25 annual reports, plus the one-time $30 Business Registration Certificate. With a commercial registered agent from year two at $147 a year, the Secretary of State fees and agent come to $444.
Sources
- West Virginia Secretary of State, Articles of Organization (Form LLD-1)
- West Virginia Code 59-1-2 (Secretary of State fees)
- West Virginia Code 59-1-2A (annual report)
- West Virginia State Tax Division, business registration
- West Virginia State Tax Division, personal income tax reduction
- Official West Virginia source: Foreign LLC registration fee
Fees change. Every figure on this page was checked against the official source in October 2026. Confirm the current amount with the West Virginia Secretary of State before you file.
