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
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/