How to form an LLC in West Virginia

WV SOS charges $100 + $30 organizer fee = $130 total to file Articles of Organization. For veteran-owned LLCs, both fees are waived ($0 total). The annual report is $25, due July 1 each year. Realistic year-one cost: $130 (or $0 for veterans). Ongoing yearly cost: $25.

Online filings through WV One Stop approve in 5–10 business days. Mail filings take 2–3 weeks.

West Virginia waives both the $100 filing fee and the $30 organizer fee for LLCs that are at least 51% owned by an honorably discharged U.S. veteran. To qualify, you submit proof of honorable discharge (DD-214 or equivalent) with the Articles of Organization. This makes WV one of the most veteran-friendly states for LLC formation in the U.S. — the LLC is effectively free to form.

No franchise tax — WV repealed its corporate franchise tax. Pass-through LLCs pay no state-level entity tax. Owners pay personal income tax (graduated up to 4.82%) on their share of LLC profits.

July 1 each year. The fee is $25. File through WV One Stop. Late filings incur a $50 penalty and risk administrative dissolution.

Ascend WV is a remote-worker incentive program that pays new West Virginia residents up to $12,000 plus other perks (free outdoor recreation gear, coworking access) to relocate to designated WV cities. The program targets remote workers from out of state. While it doesn't directly affect LLC formation, it's relevant if you're forming a remote-first LLC and considering where to base.

Yes. WV has no residency requirement for LLC members or managers. You only need a WV-based registered agent. Out-of-state owners commonly use a commercial registered agent service.

Yes — particularly for veterans (LLC is free), WV residents, and businesses tied to energy (coal, natural gas), chemicals, or tourism (New River Gorge). The $25 annual report is among the cheapest, and the no-franchise-tax structure keeps ongoing costs minimal. The Ascend WV program is unique for remote-first LLCs.

West Virginia does not issue a single statewide general business license, but most LLCs must register with the West Virginia State Tax Department to obtain a Business Registration Certificate, which costs $30. If your LLC sells taxable goods or services, you will also need to collect and remit West Virginia sales tax at a 6% rate. Additionally, many cities and counties — including Charleston and Huntington — require local business licenses or occupational privilege tax registrations, so check with your municipality. Certain professions such as contractors, healthcare providers, and real estate agents must obtain state-level occupational licenses through the relevant licensing board before operating.

To dissolve a West Virginia LLC, you must file Articles of Dissolution with the West Virginia Secretary of State, either online through the One Stop Business Portal or by mail, and pay a $25 filing fee. Before filing, your LLC should settle all outstanding debts, notify creditors, and distribute remaining assets to members. The Secretary of State's office typically processes dissolution filings within 3-5 business days. You must also file a final annual report if one is due and close out your West Virginia Business Registration Certificate with the State Tax Department to avoid continued tax obligations.

Yes, non-residents and foreign nationals can form an LLC in West Virginia without any residency requirement — the $100 filing fee and formation process are the same regardless of where the owner lives. However, you must maintain a registered agent with a physical street address in West Virginia, which is typically a professional registered agent service if you live out of state. If your West Virginia LLC then conducts business in your home state or another state, you will likely need to foreign qualify that LLC in those states as well, which involves additional fees and paperwork with each state's secretary of state. Non-resident members are still subject to West Virginia taxes on income earned from in-state business activities.

By default, a single-member West Virginia LLC is taxed as a sole proprietorship and a multi-member LLC is taxed as a partnership — both pass income through to members who report it on their personal federal and state returns. West Virginia imposes a personal income tax with rates ranging from 2.36% to 5.12% on individual income, which applies to LLC profits passed through to members. West Virginia does not have a separate state-level franchise or privilege tax on LLCs, but your LLC must register with the State Tax Department and may owe Business and Occupation taxes depending on your industry. If your LLC is taxed as an S-corp or C-corp at the federal level, different West Virginia corporate net income tax rules apply at a flat 6.5% rate.

West Virginia and Virginia are neighboring states with similar formation processes, but Virginia charges a higher filing fee of $100 plus a $50 registration fee, while West Virginia's filing fee is a flat $100 with no additional registration charge. Virginia's annual registration fee is $50, compared to West Virginia's $25 annual report fee, making West Virginia modestly cheaper to maintain year over year. If your business primarily operates in one state, you should generally form there to avoid the cost and complexity of foreign qualification in your home state. Virginia has a larger economy and stronger name recognition in some industries, which can matter for certain clients or investors, but for most small businesses the deciding factor should simply be where you operate.