West Virginia LLC Cost

Documents you need

• Articles of Organization (Form LLD-1) — Must include: LLC name with a required ending ('limited liability company', 'limited company', 'LLC', 'L.L.C.', 'LC' or 'L.C.'); principal office address and its county; designated (physical) office address in West Virginia, if any; purpose(s) of the company; at-will or term status; member-managed or manager-managed status with names and addresses of all members or managers; name and address of at least one organizer; an organizer must sign.
• Agent for service of process (registered agent) — optional in West Virginia — Not required. Form LLD-1 section 5 asks for the name and address of the person or company to whom notice of process may be sent 'if any'; the instructions state 'You may wish to maintain an agent for service of process in West Virginia who can receive service of a summons or complaint. The agent may be an individual resident, a corporation, or another limited liability company.'
• Operating agreement — not filed with the Secretary of State — No filing requirement appears on the official form. Form LLD-1 section 15 allows the Articles to include provisions permitted to be set forth in an operating agreement, and section 12 refers to member-liability provisions adopted in the operating agreement with the written consent of the liable members. No official SOS page read states that an operating agreement must be created or filed.
• Business Registration Certificate application (Form WV/BUS-APP) — Filed with the West Virginia State Tax Division (or together with the Secretary of State registration through the WV One Stop Business Portal) before commencing business activity in the state.

How forming works in West Virginia

1. Line up the agent: Agent for service of process (registered agent) — optional in West Virginia — Not required. Form LLD-1 section 5 asks for the name and address of the person or company to whom notice of process may be sent 'if any'; the instructions state 'You may wish to maintain an agent for service of process in West Virginia who can receive service of a summons or complaint. The agent may be an individual resident, a corporation, or another limited liability company.'
2. File the Articles of Organization of Limited Liability Company with the West Virginia Secretary of State — the filing fee is $100 at the cheapest channel (file online at the official portal linked below).
3. Handle the filings due straight after formation: West Virginia Business Registration Certificate (State Tax Division).

Annual report & ongoing costs

West Virginia requires a annual report — fee $25.

File the annual report and pay the fee between January 1 and June 30 of each year following the calendar year in which the business was registered with the Secretary of State; deadline 11:59 PM on June 30 (W. Va. Code §59-1-2a; SOS Annual Reports page).

Late filing costs $75 in total, including a $50 late fee (SOS annual report form). The $25 fee is waived for veteran-owned entities for the first four years after initial formation (W. Va. Code §59-1-2a(m), per Form LLD-1). Since July 1, 2026, an entity that has timely filed annual reports for five consecutive years and is in good standing may elect biennial reporting instead, at a biennial report fee of $50 (W. Va. Code §59-1-2a(c) and (d)(3)); annual remains the default.

After you form

1. Get the free EIN from the IRS, then open a business bank account so company and personal money stay separate.
2. Stay compliant: the annual report costs $25 — diary the due date before you form.

• Employer Identification Number (EIN) — free from the IRS; a federal step that is the same in every state.

Compare West Virginia with the rest of the country

West Virginia's first-year minimum of $130 sits in the full ranking of all 51 jurisdictions — the cheapest first year is Montana at $35 and the most expensive is California at $870.