Form a Business in West Virginia

Filing fees, deadlines, registered agent rules, and tax structure for West Virginia, verified against the West Virginia Secretary of State Kris Warner, Business and Licensing Division on Jun 11, 2026.

West Virginia at a glance

LLC Formation
$101
Articles of Organization
Corp Formation
$101
Articles of Incorporation
Nonprofit Formation
$26
Articles of Incorporation: Nonprofit
Annual Report: LLC
$25
annual filing
Annual Report: Corp
$25
annual filing
Registered Agent
Street address
West Virginia address required

What makes West Virginia different

  • LLC formation $100 + $1 WV Portal Fee = $101 online Among lower US.
  • AR fee: $25 for LLC/Corp. Due between January 1 and June 30 annually.
  • VETERAN-OWNED ENTITIES: AR fee WAIVED for first 4 years Distinct WV benefit.
  • AR filing MANDATORY ONLINE via One Stop Business Portal (since 2019). Paper not accepted for AR.
  • PERSONAL INCOME TAX phasing down 2026 top rate 4.58% (down from 4.82% via 5% rate cut effective Jan 1, 2026).
  • CORP INCOME TAX 6.5% flat
  • Sales Tax 6% state + local up to 1% = combined 6-7%
  • Series LLC PERMITTED under W. Va. Code § 31B-2-201A.

West Virginia tax structure

no state personal income tax, no corporate income tax, sales tax 6.0%.

For detailed tax planning, see the West Virginia Secretary of State Kris Warner, Business and Licensing Division and the West Virginia Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.

Ready to file in West Virginia?

We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical West Virginia ruleset (re-verified quarterly against West Virginia Secretary of State Kris Warner, Business and Licensing Division).

Filing portal: https://business4.wv.gov/

At a glance

What is it
Form a business in west virginia is a regulated business process governed by federal or state agencies. File.Business handles the paperwork, filings, and tracking for you.
Why it matters
Doing this correctly the first time avoids penalties, late fees, and personal liability exposure for owners.
Who needs it
Any US business that has triggered the relevant requirement - usually based on entity type, state, or business activity.
When it is due
Deadlines vary by agency and state. We track your specific dates and remind you ahead of any filing window.
How it works
Tell us what you need, review the prepared filing, and we submit through the agency's official channel.
What it costs
Pricing is shown on this page with state and federal fees disclosed separately from our service fee.
Risks of skipping
Penalties, administrative dissolution, loss of liability shield, blocked transactions, or audit triggers depending on the filing.
Alternatives
File directly with the agency yourself, hire a law firm, or use a competing service. File.Business is the fastest premium option.

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