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How to Start an LLC in West Virginia: Fees, Filings and Annual Requirements

Forming an LLC in West Virginia: the state filing fee, how to file, name rules, registered agent, annual report, state taxes, DBA and sales tax permit — from the official state sources.

Quick answers for West Virginia

LLC filing fee
By statute, the Secretary of State's fee for articles of organization of a limited liability company is $100. Optional expedite service costs extra on top of the filing fee: 24-hour $25.00, 2-hour $250.00, 1-hour $500.00. W. Va. Code § 59-1-2(1)(C); WV Secretary of State, Expedite Service; Start a West Virginia Business
Annual report
LLCs file an annual report and pay a $25.00 fee to the Secretary of State between January 1 and June 30 each year, starting the year after registration (deadline 11:59 PM on June 30). W. Va. Code §§ 59-1-2a, 31B-1-108(c); WV Secretary of State, Annual Reports
How to file
File articles of organization with the West Virginia Secretary of State, preferably online through the West Virginia One Stop Business Portal (business4.wv.gov), which the Secretary of State calls the fastest, most convenient method and which provides electronic confirmation when a… WV Secretary of State, Start a West Virginia Business; Annual Reports page

Last verified: 2026-10-27

Forming the LLC

LLC filing feeBy statute, the Secretary of State's fee for articles of organization of a limited liability company is $100. Optional expedite service costs extra on top of the filing fee: 24-hour $25.00, 2-hour $250.00, 1-hour $500.00. Online filings carry an additional $1.00 online processing fee. The Secretary of State says the initial registration fee is waived for veteran-owned businesses and for West Virginia-resident young entrepreneurs age 18 to 29.
Source: W. Va. Code § 59-1-2(1)(C); WV Secretary of State, Expedite Service; Start a West Virginia Business
How to fileFile articles of organization with the West Virginia Secretary of State, preferably online through the West Virginia One Stop Business Portal (business4.wv.gov), which the Secretary of State calls the fastest, most convenient method and which provides electronic confirmation when a filing is approved. A person must be at least 18 years old to start a business in West Virginia.
The pages reviewed did not state standard processing times.
Source: WV Secretary of State, Start a West Virginia Business; Annual Reports page
Name rules and reservationThe name must contain "limited liability company" or "limited company" or the abbreviation "L.L.C.", "LLC", "L.C." or "LC"; "Limited" may be abbreviated "Ltd." and "company" "Co." It must be distinguishable from other names on record. A name may be reserved for 120 days and renewed once for another 120 days; the statutory fee for a name reservation is $15.
Source: W. Va. Code §§ 31B-1-105, 31B-1-106, 59-1-2(4)
Registered agentAn LLC may continuously maintain in West Virginia an office and an agent for service of process. An agent must be an individual West Virginia resident, a domestic corporation, another LLC, or a foreign corporation or company authorized to do business in West Virginia. The statutory fee for filing a change of the agent of process (or of designated office, members or managers) is $15. Annual report fees also pay for the Secretary of State's services as attorney-in-fact for the company.
Source: W. Va. Code §§ 31B-1-108, 59-1-2(3), 59-1-2a
Operating agreementAll members of an LLC may enter into an operating agreement, which need not be in writing, to regulate the company's affairs; where it is silent, the LLC statute governs. No requirement to file it with the Secretary of State was found.
Source: W. Va. Code § 31B-1-103(a)

Keeping the LLC in good standing

Annual reportLLCs file an annual report and pay a $25.00 fee to the Secretary of State between January 1 and June 30 each year, starting the year after registration (deadline 11:59 PM on June 30). Beginning July 1, 2026, an LLC that has filed five consecutive annual reports on time may elect to file a biennial report instead (fee $50). Late filers are assessed an administrative late fee of $50 for an annual delinquency ($100 for a biennial delinquency), and failure to file may lead to administrative dissolution or revocation.
Source: W. Va. Code §§ 59-1-2a, 31B-1-108(c); WV Secretary of State, Annual Reports
Sales tax permitBefore engaging in business activity in West Virginia, every individual or business entity must get a West Virginia business registration certificate from the State Tax Department, by applying through the Business for West Virginia website or on Form BUS-APP. A separate certificate is needed for each business location, and the certificate is permanent until the business's legal name, location or ownership changes.
The page reviewed does not state the registration fee.
Source: West Virginia State Tax Department, Business Registration
DBA / assumed nameAn LLC registers a trade name (DBA) with the Secretary of State, preferably online through the West Virginia One Stop Business Portal. The fee for a limited liability company is $25.00, plus a $1.00 online processing fee for online filings. The trade name must be distinguishable from other registered names; a different corporate ending such as "LLC" does not make a name distinguishable.
Source: WV Secretary of State, Register a Trade Name (DBA); W. Va. Code § 59-1-2(1)(K)

Out-of-state LLCs and closing

Registering an out-of-state LLCAn out-of-state LLC obtains a certificate of authority from the Secretary of State. By statute, the fee for a certificate of authority of a foreign limited liability company is $150.
Source: W. Va. Code § 59-1-2(2)(C)
Closing an LLCA West Virginia LLC is ended by filing articles of termination with the Secretary of State, fastest online through the West Virginia One Stop Business Portal. The filing fee is $25.00.
Source: WV Secretary of State, Dissolve/Terminate a WV Business; W. Va. Code § 59-1-2(1)(Q)

Where to get help in West Virginia

Starting an LLC & Small Business FAQ

How much does it cost to form an LLC in West Virginia?
By statute, the Secretary of State's fee for articles of organization of a limited liability company is $100. Optional expedite service costs extra on top of the filing fee: 24-hour $25.00, 2-hour $250.00, 1-hour $500.00. Online filings carry an additional $1.00 online processing fee. The Secretary of State says the initial registration fee is waived for veteran-owned businesses and for West Virginia-resident young entrepreneurs age 18 to 29.
How do you form an LLC in West Virginia?
File articles of organization with the West Virginia Secretary of State, preferably online through the West Virginia One Stop Business Portal (business4.wv.gov), which the Secretary of State calls the fastest, most convenient method and which provides electronic confirmation when a filing is approved. A person must be at least 18 years old to start a business in West Virginia.
What are the LLC name requirements in West Virginia?
The name must contain "limited liability company" or "limited company" or the abbreviation "L.L.C.", "LLC", "L.C." or "LC"; "Limited" may be abbreviated "Ltd." and "company" "Co." It must be distinguishable from other names on record. A name may be reserved for 120 days and renewed once for another 120 days; the statutory fee for a name reservation is $15.
Do you need a registered agent for an LLC in West Virginia?
An LLC may continuously maintain in West Virginia an office and an agent for service of process. An agent must be an individual West Virginia resident, a domestic corporation, another LLC, or a foreign corporation or company authorized to do business in West Virginia. The statutory fee for filing a change of the agent of process (or of designated office, members or managers) is $15. Annual report fees also pay for the Secretary of State's services as attorney-in-fact for the company.
Does an LLC have to file an annual report in West Virginia?
LLCs file an annual report and pay a $25.00 fee to the Secretary of State between January 1 and June 30 each year, starting the year after registration (deadline 11:59 PM on June 30). Beginning July 1, 2026, an LLC that has filed five consecutive annual reports on time may elect to file a biennial report instead (fee $50). Late filers are assessed an administrative late fee of $50 for an annual delinquency ($100 for a biennial delinquency), and failure to file may lead to administrative dissolution or revocation.
Is an operating agreement required in West Virginia?
All members of an LLC may enter into an operating agreement, which need not be in writing, to regulate the company's affairs; where it is silent, the LLC statute governs. No requirement to file it with the Secretary of State was found.
How do you register a DBA in West Virginia?
An LLC registers a trade name (DBA) with the Secretary of State, preferably online through the West Virginia One Stop Business Portal. The fee for a limited liability company is $25.00, plus a $1.00 online processing fee for online filings. The trade name must be distinguishable from other registered names; a different corporate ending such as "LLC" does not make a name distinguishable.
How do you get a sales tax permit in West Virginia?
Before engaging in business activity in West Virginia, every individual or business entity must get a West Virginia business registration certificate from the State Tax Department, by applying through the Business for West Virginia website or on Form BUS-APP. A separate certificate is needed for each business location, and the certificate is permanent until the business's legal name, location or ownership changes.
How do you register a foreign LLC in West Virginia?
An out-of-state LLC obtains a certificate of authority from the Secretary of State. By statute, the fee for a certificate of authority of a foreign limited liability company is $150.
How do you dissolve an LLC in West Virginia?
A West Virginia LLC is ended by filing articles of termination with the Secretary of State, fastest online through the West Virginia One Stop Business Portal. The filing fee is $25.00.

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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.