West Virginia LLC Cost: $100 Filing Fee, $1 Portal Fee, $25 Annual Report and Who Pays $0
West Virginia LLC Cost: $100 Filing Fee, $1 Portal Fee, $25 Annual Report and Who Pays $0
The short answer: forming a West Virginia LLC costs a $100 Articles of Organization filing fee, plus a $1.00 processing fee when you file online through the state portal. The recurring state cost is a $25 annual report due each year between January 1 and June 30. Add a one-time $30 Business Registration Certificate from the State Tax Division and you have the core state bill. Some owners pay nothing at the filing step, and this guide explains who qualifies and what the state does not charge.
This guide covers the Secretary of State fees, the Tax Division registration, the waivers, and the costs that show up outside the state filing. It is informational only and is not legal or tax advice. Confirm every figure on the agency page before you pay.
West Virginia LLC fees at a glance
These are the state fees for a standard domestic LLC. The Secretary of State collects the formation, name, and annual report fees. The State Tax Division collects the registration certificate.
| Item | Fee | Who collects it and when |
|---|---|---|
| Articles of Organization (Form LLD-1) | $100 | Secretary of State, one time at formation |
| Online processing fee | $1.00 | Secretary of State, added to online filings through the One Stop Business Portal |
| Foreign LLC registration | $150 | Secretary of State, one time, for an LLC formed in another state |
| Expedited handling | $25, $250 or $500 | Secretary of State, added to the filing fee by speed tier |
| Name reservation | $15 | Secretary of State, holds a name for 120 days |
| Annual report | $25 | Secretary of State, January 1 to June 30 each year |
| Late annual report | $75 total | The $25 fee plus a $50 late fee after June 30 |
| Agent or address change (Form AAO) | $15 | Secretary of State, when your registered agent or address changes |
| Business Registration Certificate | $30 | State Tax Division, one time per fixed location, permanent |
| DBA for an LLC (Form NR-3) | $25, plus $1.00 online | Secretary of State, if you operate under a different name |
The $100 filing fee and the $1 portal fee
Your LLC exists once the Secretary of State accepts Articles of Organization (Form LLD-1). The domestic filing fee is $100. If you file through the WV One Stop Business Portal at business4.wv.gov, the state adds a $1.00 portal processing fee. That $1.00 applies to online filings only, so a paper filing does not carry it.
Standard processing takes 5 to 10 business days. Expedited options finish the filing in 1 hour, 2 hours, or the next business day, and each expedite fee is added on top of the $100 filing fee. A $100 filing with the $250 two-hour option comes to $350, and the $500 one-hour option brings it to $600. Confirm which speed tiers your filing method accepts before you choose one.
Your name must include limited liability company, limited company, LLC, L.L.C., LC or L.C. Abbreviations are allowed for Limited (Ltd.) and Company (Co.). The name must also be distinguishable from every name already registered or reserved with the Secretary of State. If you need time to finish paperwork, a name reservation costs $15 and holds the name for 120 days.
An LLC formed in another state that wants to do business in West Virginia files for registration at $150. Confirm with the Secretary of State whether the $1.00 online fee also applies to a foreign registration filed through the portal.
The $25 annual report and the $75 late fee
Every West Virginia LLC must file an annual report. It is due between January 1 and June 30 each year after the calendar year you registered, and the fee is $25. An LLC formed in 2026 first files during the window that closes June 30, 2027.
Miss June 30 and the total becomes $75: the $25 fee plus a $50 late fee. Put the deadline on your calendar the day your LLC is formed. The annual report is the main recurring Secretary of State fee, along with the $15 charge when you change your registered agent or address.
The $30 Business Registration Certificate and the costs people miss
West Virginia has no general statewide business license. The closest thing is the Business Registration Certificate from the State Tax Division. It costs $30, and every individual or business entity must obtain one before engaging in business in the state. It is permanent until your business name, location or ownership changes, and each fixed business location needs its own certificate. Registering with the Secretary of State is a filing, not a license, so it does not replace this certificate. Apply on Form WV/BUS-APP or online at business4.wv.gov. No waiver removes this $30 fee.
Two more cost categories sit outside the state filing:
- City taxes and fees. The gross receipts business and occupation (B&O) tax that hits most shops, contractors and service firms is levied by cities, not the state. Cities also charge a business license and a weekly per-worker city service fee. The state B&O tax applies only to utilities. Separately, 101 municipalities add a 1% sales tax to the 6% state rate today, and that number rises to 107 on January 1, 2027. The state has 230 incorporated places, and their rates and fees are set locally, so check with your city clerk before you budget.
- Trade and professional licenses. West Virginia licenses many trades. Contractors need a license from the Contractor Licensing Board once residential work exceeds $5,000 or commercial work exceeds $25,000. The State Fire Marshal oversees electricians, the Division of Labor oversees plumbers and HVAC technicians, the ABCA handles alcohol, and the WVDA handles cottage food, hemp, kratom and pesticides. This guide does not verify those license fees, so confirm each one with the agency before you budget.
Who pays $0 at the filing step
Two waivers take the initial Articles of Organization fee to $0. Both cover only the filing fee, not the $30 Business Registration Certificate.
- Veteran-owned waiver. The LLC must be at least 51% owned by a veteran, an active-duty member, or a spouse of either. The waiver also covers the first four annual reports, so the first $25 report you pay is the fifth one.
- Young Entrepreneur waiver. This applies to a West Virginia resident under 30 and removes the initial filing fee. The state brief does not say whether it also covers annual reports, so ask the Secretary of State.
Confirm with the Secretary of State whether the $1.00 portal fee still applies to a waived online filing.
Several other charges that owners expect do not apply. West Virginia has no newspaper publication requirement. It repealed its business franchise tax, so an LLC pays no state franchise tax. As a pass-through entity, the LLC also pays no corporation net income tax. Members report their share of income on the personal income tax, which runs from 2.11% to 4.58% for tax year 2026.
SB 852, in effect since June 10, 2026, raised service-of-process fees to $20 for recording and $15 for certified-mail shipping. Those fees matter only if someone serves your LLC through the Secretary of State. The same law added a foreign veteran-owned exemption, so ask the Secretary of State whether it applies to your entity.
A DBA works differently for each owner type. Individuals, sole proprietorships and general partnerships pay no filing fee on Form TN-1. An LLC files Form NR-3 for $25, plus the $1.00 online fee. Both forms are filed with the Secretary of State, not a county clerk.
A realistic five-year state budget
Assume a standard LLC formed online in 2026 with no waiver. Here is what the state charges through 2031:
- Articles of Organization: $100
- Online processing fee: $1
- Business Registration Certificate: $30, one time
- Annual reports for 2027 through 2031: five reports at $25, or $125
That totals $256 in state fees over five years. It excludes late fees, name reservation, a DBA, a registered agent, city taxes and licenses, and trade licenses.
A veteran-owned LLC with the waiver pays the $30 certificate and the $25 fifth-year report, or $55 in state fees over the same period. Any portal fee the Secretary of State charges on a waived filing would be added to that figure.
Registered agent: optional, but price it in
West Virginia does not require a commercial registered agent. Form LLD-1 asks for an agent for service of process only if you have one. The Secretary of State is appointed as attorney-in-fact for every entity that files organizing documents, so it can accept legal papers on your behalf.
Some owners still want an agent with a physical street address, and the state does not set that price. Commercial agent fees vary by provider, so compare quotes and ask exactly what is included. Changing the agent or address later costs $15 on Form AAO.
Where to confirm before you pay
- Secretary of State business services: https://sos.wv.gov/business
- WV One Stop Business Portal (online filing): https://business4.wv.gov/
- Business name search: http://apps.sos.wv.gov/business/corporations/
- Name reservation: https://sos.wv.gov/reserveregister-business-name
- Trade name (DBA) registration: https://sos.wv.gov/business/registration-and-waivers/register-trade-name-dba
- State Tax Division: https://tax.wv.gov/
- West Virginia Small Business Development Center: https://wvsbdc.com/
This content is informational and is not legal or tax advice. Fees, waivers and deadlines can change, and the agency pages control. If your LLC has multiple owners, operates in a licensed trade, or has a complicated tax situation, talk with a qualified West Virginia attorney or CPA before you file.