Who should form an LLC in West Virginia?
Anyone who lives in West Virginia or runs their business from there. If you form in another state but operate in West Virginia, you will usually have to register there as a foreign LLC anyway, paying both states' fees. See home state or another state.
How do you form an LLC in West Virginia, step by step?
Choose and check the name
Search the state's business records and include "LLC", "L.L.C." or "Limited Liability Company" in the name.
Appoint a registered agent
A person or company with a physical street address in West Virginia. See what a registered agent is.
File the Articles of Organization
Online through the West Virginia One Stop Business Portal, which also handles the State Tax Department's business registration certificate, or by mail, with the $100 fee. Expedited service is available.
Get an EIN and sign an operating agreement
The EIN is free from the IRS. See LLC operating agreement.
Register for state taxes
Sales tax and payroll as needed. Then note the first yearly filing date.
What does West Virginia require every year?
An annual report each year, $25, filed between January 1 and June 30, starting the year after formation. A report filed late carries a $50 late fee, and an LLC that does not file within 60 days after the due date can be administratively dissolved. Since July 1, 2026, an LLC that has filed on time for at least five years can elect to file a biennial report every two years instead, for $50.
For deadlines, fees and late penalties in detail, see West Virginia LLC yearly filings.
What is the business registration certificate?
A certificate from the West Virginia State Tax Department that every business needs before trading in the state, separate from the Secretary of State filing. It is usually applied for at the same time through the One Stop Business Portal, for a small fee, and must be displayed at the place of business.
What do the first two years cost?
| Item | Cost |
|---|---|
| Articles of Organization | $100 |
| Business registration certificate | A small fee |
| First annual report, by June 30 the following year | $25 |
West Virginia waives some filing fees for qualifying veteran-owned businesses.
Should you file it yourself or use a formation service?
Filing yourself costs only the state fee, and the West Virginia filing is short enough for most owners to complete. A formation service saves time, can act as your registered agent and may send reminders for yearly filings, but compare total yearly costs: low headline prices are often paired with paid add-ons such as expedited filing, operating agreements or EIN applications, which you can do yourself free. Whichever you choose, keep the approved filing, the EIN letter and your operating agreement together. See how much an LLC costs.
Can a non-resident form an LLC in West Virginia?
Yes. West Virginia has no residency or citizenship requirement for an LLC's members or managers. West Virginia does not strictly require a registered agent, since the Secretary of State can accept legal papers instead, but owners outside the state usually appoint one so notices reach them promptly. You also need an EIN; a foreign owner without a Social Security number applies for the EIN on Form SS-4. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no US income. See can a non-resident own a US LLC and annual filings for foreign-owned LLCs.
What happens if you miss a required report?
The state usually charges a late fee and marks the LLC as not in good standing, which can block a certificate of good standing, a bank account or a loan. If the filing stays overdue, the state can administratively dissolve the LLC, ending its liability protection and its claim to the name. Reinstatement means filing every missing report and paying the fees owed, so put the dates in your calendar. See reinstating a dissolved LLC.
Which West Virginia taxes apply to an LLC?
Owners pay West Virginia's graduated income tax on their share of profit, which the state has been reducing. The state sales tax is 6%, plus municipal taxes in some places; the business registration covers sales tax and withholding registration.
If you sell online, see West Virginia sales tax for online sellers.
Federally, a West Virginia LLC is taxed like any other LLC. See how LLCs are taxed. For a side-by-side view of state costs, see how much an LLC costs.
Want your West Virginia LLC formed?
We file your Articles of Organization, arrange the registered agent and EIN, and keep track of every West Virginia deadline for you.
Questions people ask
How much does it cost to form an LLC in West Virginia?
$100 for the Articles of Organization, plus a small fee for the business registration certificate.
When is the West Virginia annual report due?
By June 30 each year, starting the year after formation, for $25.
Can a West Virginia LLC file every two years?
Since July 2026, yes, if it has filed on time for at least five years, for $50 per biennial report.
Do I need a West Virginia business registration certificate?
Yes, from the State Tax Department, before trading.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- West Virginia Secretary of State: Business and licensing
- West Virginia One Stop Business Portal
- West Virginia State Tax Department
- IRS: Get an employer identification number
- IRS: Employer identification number, including international applicants
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State LLC formation
This guide is general information. It is not tax or legal advice for your situation.