West Virginia

LLC Formation Requirements

$100

Filing Fee

$25

Annual Report

Yes

Income Tax

$25

Expedited Fee

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.

Official Source

West Virginia Secretary of State

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