Home/LLC/WV

West Virginia

LLC Formation Requirements

$100
Filing Fee
$25
Annual Report
Yes
Income Tax
$25
Expedited Fee

Forming an LLC in West Virginia requires a $100 filing fee paid to the West Virginia Secretary of State. An annual report fee of $25 is due Annually by July 1. Standard processing takes several business days. Expedited processing is available for $25, with a turnaround of 24 hours. A registered agent with a physical address in West Virginia is required. West Virginia levies a state income tax on LLC members' pass-through income. Be aware that West Virginia also imposes a franchise tax on LLCs.

Ready to Form Your West Virginia LLC? — Partner Services

ZenBusiness
LLC formation starting at $0 + state fee. Registered agent, operating agreement, and compliance tools included.
Start for $0 →
Northwest Registered Agent
$39 LLC formation + registered agent service. Privacy-focused with free mail forwarding and same-day processing.
Form for $39 →

DataTactic may earn a referral fee if you purchase through these links. This does not affect our editorial content or data — official state information is always sourced directly from government agencies.

Full Requirements

Filing Fee$100
Annual Report Fee$25
Annual Report DueAnnually by July 1
Processing TimeStandard
Expedited AvailableYes — $25 (24 hours)
Registered Agent RequiredYes
State Income TaxYes
Franchise TaxYes
Online FilingAvailable

⚠ Tax Note

West Virginia imposes an annual business registration tax and various income-based taxes that may apply to LLCs.

How West Virginia Compares to Neighboring States

StateFiling FeeAnnual ReportIncome TaxFranchise Tax
West Virginia ★$100$25YesYes
Kentucky$40$15YesNo
Maryland$100$300YesYes
Ohio$99NoneYesNo
Virginia$100$50YesYes

Frequently Asked Questions — West Virginia LLC Formation

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. There is also an annual report fee of $25 due Annually by July 1. Expedited processing costs an additional $25.

Do I need a registered agent for my West Virginia LLC?

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

Does West Virginia have a franchise tax for LLCs?

Yes. West Virginia imposes a franchise tax on LLCs. West Virginia imposes an annual business registration tax and various income-based taxes that may apply to LLCs.

Does West Virginia have a state income tax?

Yes. West Virginia has a state income tax. As an LLC member, your share of the LLC's profits is subject to state income tax on your personal return, since LLCs are typically pass-through entities.

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

Standard processing time in West Virginia is several business days. Expedited processing is available for $25 with a turnaround of 24 hours.

Can I file my West Virginia LLC online?

Yes. West Virginia allows online LLC filing through the Secretary of State's website, which is typically the fastest and most convenient option.

What are the ongoing requirements for a West Virginia LLC?

You must file an annual report and pay a $25 fee, due Annually by July 1. You must also maintain a registered agent in the state. Franchise tax obligations also apply.

Need a Registered Agent in West Virginia? — Partner Services

West Virginia requires every LLC to maintain a registered agent with a physical in-state address. A professional registered agent service ensures you never miss legal notices.

Northwest Registered Agent
$125/year — privacy-focused, free mail forwarding
Get Agent →
ZenBusiness
$199/year — includes compliance alerts and dashboard
Get Agent →

Sponsored. DataTactic may earn a referral fee from these partners.

Official Source

West Virginia Secretary of State

View Official Site →

More West Virginia Resources

West Virginia Auto Insurance →West Virginia Privacy Law →West Virginia Employment Law →

Data Methodology

DataTactic researchers verify LLC formation data directly against official government sources — West Virginia Secretary of State publications, state statutes, and agency websites. Each data point is cross-referenced against primary sources before publication. Records are reviewed and updated when laws or requirements change.

Last verified: 2025-03-17 · Always confirm with official state sources before filing.