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How to start an LLC in West Virginia

By Brent Chudoba, editor Updated

Forming an LLC in West Virginia costs $100 to file the Articles of Organization with the West Virginia Secretary of State. After that you file an annual report of $25. West Virginia charges no franchise tax on a standard LLC. Articles of Organization for a domestic LLC cost $100 (foreign LLC $150). An annual report is required every year (not biennial by default), $25, due between January 1 and June 30; missing the deadline risks a $50 late fee and administrative dissolution/revocation. Under HB 4546 (effective July 1, 2026), an LLC with 5+ consecutive years of timely annual reports may elect biennial reporting instead ($50 covers two years, $100 late fee if delinquent), but annual filing remains the default for new and non-electing LLCs.

How much does it cost to start an LLC in West Virginia?

West Virginia LLC costs (reviewed August 29, 2026)
ItemCost
Filing fee (Articles of Organization)$100
Annual report$25/year
Franchise or business taxNone
Registered agentRequired

Source: West Virginia Secretary of State, fee schedule reviewed August 29, 2026.

What are the steps to form an LLC in West Virginia?

  1. Name your LLC. Pick a name that is available and meets West Virginia naming rules, then check it against the Secretary of State's business database.
  2. Appoint a registered agent. West Virginia requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
  3. File the Articles of Organization. Submit it to the West Virginia Secretary of State and pay the $100 fee. This is the step that legally creates the LLC.
  4. Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
  5. Calendar your annual report. West Virginia charges $25 to keep the LLC in good standing. Missing it risks penalties or administrative dissolution.
  6. Open a business bank account. Keep business money separate from personal money so your liability protection holds up.

Does West Virginia have a franchise tax on an LLC?

No. West Virginia repealed its Business Franchise Tax for LLCs and other entities for tax years beginning on or after January 1, 2015; no annual privilege/franchise tax is owed.

How is an LLC taxed in West Virginia?

By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. West Virginia has a state individual income tax with a top rate of 4.58% (graduated brackets), so those profits are taxed on your West Virginia return on top of federal tax. Effective June 12, 2026, a 5% across-the-board tax cut applied (retroactive to January 1, 2026, under SB 392). 2026 brackets: 2.11% (up to $10,000), 2.81% ($10,000-$25,000), 3.16% ($25,000-$40,000), 4.22% ($40,000-$60,000), 4.58% (over $60,000). A statutory trigger mechanism (W. Va. Code 11-21-4e) allows further rate cuts of 10% of current rates when general revenue collections exceed baseline projections by more than $50 million for two consecutive years.

An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.

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