West Virginia LLC at a glance
The West Virginia LLC cost is low next to most states: $100 to form and $25 a year to keep. You register through the West Virginia One Stop Business Portal, which files with the Secretary of State and registers the business with the State Tax Department and WorkForce West Virginia at the same time.
| Item | West Virginia rule |
|---|---|
| Formation document | Articles of Organization |
| State fee to form | $100 |
| Expedite | 1-hour, 2-hour and 24-hour service for an extra fee |
| Annual report | $25, due by 30 June each year from the year after formation |
| Late fee | $50 for an annual report |
| Biennial option | $50 every two years, after five consecutive on-time annual reports |
| Registered agent | Optional; if none, the Secretary of State accepts service |
| Where to file | West Virginia Secretary of State, through the One Stop Business Portal |
The fees are set by statute: W. Va. Code § 59-1-2 for the $100 Articles and other filings, and W. Va. Code § 59-1-2a for the $25 annual report, the biennial option and the late fees.
How to start an LLC in West Virginia
You start an LLC in West Virginia by choosing a name, getting an EIN and filing Articles of Organization online through the One Stop Business Portal. The state’s register your business page says the portal is the fastest route and takes debit or credit cards.
- Choose the name. Under § 31B-1-105 the name must contain "limited liability company", "limited company", "L.L.C.", "LLC", "L.C." or "LC" ("Limited" may be "Ltd." and "company" may be "Co."). A name reservation costs $15 for 120 days.
- Get an EIN first. The state says you must have a federal EIN before you register online. The EIN is free from the IRS; without an SSN you apply by fax, mail or phone under the IRS EIN rules. Our EIN application service handles that route.
- Decide on an agent. An agent for service of process is optional in West Virginia, but most owners outside the state appoint one so legal papers reach them quickly. A registered agent service can act for you.
- File the Articles of Organization. File through the One Stop Business Portal and pay $100. The same online filing registers the LLC with the State Tax Department and WorkForce West Virginia. Our articles of organization guide explains the usual fields.
- Sign an operating agreement. West Virginia does not collect it, but it records ownership and who can sign, and banks usually ask for it.
- Add any state tax accounts you need. If you sell taxable goods or services, confirm your sales tax registration with the State Tax Department.
- Diary the annual report. It is due by 30 June every year, starting the year after formation. Our compliance deadline calendar can remind you.
If you would rather hand it over, our filing team prepares and files the Articles, tracks approval and keeps the documents in your portal. For the general process in any state, see how to start an LLC.
West Virginia LLC cost
A West Virginia LLC costs $100 to form and $25 a year after that, so the first two years cost $125 in state fees. The other fees on the statute apply only if you need them.
| Fee | Amount | When |
|---|---|---|
| Articles of Organization | $100 | At formation |
| Name reservation, 120 days (optional) | $15 | Before filing |
| Annual report | $25 | By 30 June each year |
| Annual report late fee | $50 | After 30 June |
| Biennial report (optional, after five timely annual reports) | $50 | Every two years |
| Biennial report late fee | $100 | If a biennial report is late |
| Change of agent or officers | $15 | If they change |
| Amendment | $25 | If you amend the Articles |
| Certificate of existence or good standing (optional) | $10 | Any time |
| Articles of Termination | $25 | When you close |
| Reinstatement after administrative dissolution | $25 | Only if dissolved |
The arithmetic: $100 in the year you form, then $25 each year. An LLC formed in 2026 pays $100 in 2026 and $25 by 30 June 2027, so $125 over two years, and $25 a year after that. The biennial option does not save money ($50 every two years is the same $25 a year); it only means one filing instead of two. Expedited service costs extra; § 59-1-2 caps expedite fees at $500. Our LLC state fee comparison shows how this compares with other states.
West Virginia LLC annual report
Every West Virginia LLC files an annual report with the Secretary of State by 30 June each year, and the fee is $25. W. Va. Code § 31B-2-211 says the first report is delivered between 1 January and 1 July of the year after the LLC was organized, and § 59-1-2a says reports and fees are due by 11:59 p.m. on 30 June.
- What it contains: the LLC’s name, its office and agent (if any), its principal office address, the managers or members with authority to sign, and an email address for reminders.
- Late: the Secretary of State adds a $50 administrative late fee for an annual delinquency. It may waive or reduce fees for circumstances beyond the filer’s control.
- Not filed: the Secretary of State’s annual reports page warns that missing the 30 June deadline may bring monetary penalties and administrative dissolution.
- From 1 July 2026: § 59-1-2a, as amended in the 2026 session, says an LLC may not engage in business activity in West Virginia without paying the annual or biennial report fee.
- Biennial option: after five consecutive on-time annual reports and while in good standing, an LLC can elect to file every two years for $50.
Our LLC annual report service files the report and reminds you before 30 June.
West Virginia registered agent
A West Virginia LLC does not have to appoint a registered agent. W. Va. Code § 31B-1-108 says an LLC "may" maintain an office and an agent for service of process in the state.
- Who can serve if you appoint one: an individual resident of West Virginia, a domestic corporation, another LLC, or a foreign corporation or company authorized to do business in the state.
- If you appoint none: under § 31B-1-111, the Secretary of State becomes the LLC’s agent for service of process and forwards papers by registered or certified mail to the address on record. The statute sets a $15 fee for accepting service.
- Changing the agent: a change of agent or officers costs $15 under § 59-1-2.
Relying on the Secretary of State works only if the address on record is one where you actually receive mail in time. Founders abroad usually appoint an agent for that reason; our registered agent service scans legal papers to your portal.
West Virginia LLC registration processing time
The state says online filing through the One Stop Business Portal is the fastest way to register. Its register your business page says expedited service is available for most Secretary of State filings with 1-hour, 2-hour and 24-hour turnaround for an additional fee. The pages we checked do not give a standard processing time, so we do not quote one. We start once your order and documents are complete.
State taxes that affect a West Virginia LLC
West Virginia has no separate annual LLC tax on the Secretary of State’s side; the recurring fee is the $25 report. Taxes are handled by the State Tax Department.
- Registration: the One Stop Business Portal registers the LLC with the State Tax Department and WorkForce West Virginia when you file online.
- Sales tax for remote sellers: the Tax Department’s remote sellers page says sellers without a physical presence must collect West Virginia sales tax once they have more than $100,000 of sales, or 200 or more separate transactions, for delivery into West Virginia in a calendar year. The rule has applied since 1 January 2019. Our sales tax registration service can help.
- Municipal sales tax: the same page notes that municipalities that impose a sales and use tax do so at 1%.
- Income tax: an LLC taxed the default way is a pass-through, and West Virginia-source income may be taxable for owners. An LLC that elects corporate treatment files as a corporation. Ask a licensed tax professional about your case.
Forming a West Virginia LLC as a non-resident
You can form a West Virginia LLC without living in the state or the US. The statute sets no residency rule for members, and the agent is optional.
West Virginia is cheap to run, but if you have no customers, staff or premises there it has no special advantage over Wyoming or New Mexico, which many founders outside the US choose for privacy and simple upkeep. Compare them in our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide. An LLC formed elsewhere that does business in West Virginia registers there as a foreign LLC and pays the same $25 annual report fee.
- EIN before filing: because the portal asks for an EIN first, founders without an SSN should get the EIN by fax or mail before registering online.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income. The penalty for not filing is $25,000, and it goes by fax or mail. See our Form 5472 guide.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
- Address: banks and payment providers usually want a US business address. Our US business address service provides one.
How to dissolve a West Virginia LLC
To close a West Virginia LLC you file Articles of Termination with the Secretary of State, and the fee is $25 under § 59-1-2. File any overdue annual reports and pay late fees first, so the record is in good order.
- Taxes: file final state returns and close the LLC’s accounts with the State Tax Department. The state’s MyTaxes portal offers a tax statement of good standing request if you need proof that the LLC is up to date.
- Employees: close the WorkForce West Virginia account if the LLC had staff.
- Federal: file final federal returns, including a final Form 5472 if the LLC is foreign-owned.
An LLC that just stops filing may be administratively dissolved, which does not close tax accounts and still leaves reinstatement ($25 plus the missed fees) as the way back. Our LLC dissolution service handles the state filing and final steps.
Doing it yourself vs using Borderless Filings
You can form a West Virginia LLC yourself through the One Stop Business Portal for $100 and file the $25 annual report each year. The portal handles the tax registration at the same time.
Our service adds the EIN first for founders without an SSN, a check of the name and addresses, preparation and filing by our filing team, a registered agent if you want one, tracking and document storage in your portal, and reminders before 30 June. Prices are on our pricing page with the state fee at cost. You can start your order, see the neighboring Virginia LLC and Ohio LLC pages, or compare states on our US LLC states page.
Sources
- West Virginia Code: § 59-1-2 Fees to be charged by Secretary of State
- West Virginia Code: § 59-1-2a Annual and biennial report fees
- West Virginia Code: § 31B-2-211 Annual report
- West Virginia Code: § 31B-1-105 Name
- West Virginia Code: § 31B-1-108 Designated office and agent
- West Virginia Code: § 31B-1-111 Service of process
- West Virginia Secretary of State: Annual reports
- West Virginia One Stop Business Portal: Register your business
- West Virginia State Tax Department: Remote sellers and West Virginia sales and use tax
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.