StructureCost2026

West Virginia: what each business structure costs a year

At $100,000 profit, an LLC taxed as an S corp costs $4,858 a year less than a sole proprietorship in West Virginia. All figures are 2026 tax and fees.

$4,858 a year

less as an LLC taxed as an S corp than as a sole proprietorship in West Virginia, at these numbers. That includes the state's pass-through entity tax election.

More settings revenue, salary, filing status, payroll costs, PTET

West Virginia, 2026: $100,000 profit, single filer

StructureYearly costvs yoursTo set up
Sole proprietorship yours $25,732 $0
Itemized: $25,732
Self-employment taxirs.gov, 2026 rates$14,130
Federal income taxirs.gov, 2026 rates$8,235
State income taxtax.wv.gov, checked Oct 23, 2026$3,367
Yearly cost$25,732
Single-member LLC $25,748 +$16 $100
Itemized: $25,748
Annual Reportsos.wv.gov, checked Oct 23, 2026$25
Self-employment taxirs.gov, 2026 rates$14,126
Federal income taxirs.gov, 2026 rates$8,231
State income taxtax.wv.gov, checked Oct 23, 2026$3,366
Yearly cost$25,748
LLC taxed as an S corp lowest $20,874 −$4,858 $100
Itemized: $20,874
Annual Reportsos.wv.gov, checked Oct 23, 2026$25
Payroll tax on your salaryirs.gov, 2026 rates$6,419
Payroll service and tax return (estimate)$1,800
West Virginia pass-through entity tax, paid by the company (elected)tax.wv.gov, checked Oct 23, 2026$2,511
Federal income taxirs.gov, 2026 rates$9,176
State income tax, after the PTET credittax.wv.gov, checked Oct 23, 2026$943
Yearly cost$20,874
S corporation $20,874 −$4,858 $100
Itemized: $20,874
Annual Reportsos.wv.gov, checked Oct 23, 2026$25
Payroll tax on your salaryirs.gov, 2026 rates$6,419
Payroll service and tax return (estimate)$1,800
West Virginia pass-through entity tax, paid by the company (elected)tax.wv.gov, checked Oct 23, 2026$2,511
Federal income taxirs.gov, 2026 rates$9,176
State income tax, after the PTET credittax.wv.gov, checked Oct 23, 2026$943
Yearly cost$20,874
C corporation $30,348 +$4,616 $100
Itemized: $30,348
Annual Reportsos.wv.gov, checked Oct 23, 2026$25
Payroll tax on your salaryirs.gov, 2026 rates$6,419
Payroll service and tax return (estimate)$2,000
State corporate income taxtax.wv.gov, checked Oct 23, 2026$3,550
Federal corporate income tax (21%)irs.gov, 2026 rates$10,724
Federal income taxirs.gov, 2026 rates$4,839
State income taxtax.wv.gov, checked Oct 23, 2026$2,791
Yearly cost$30,348
What these figures count
  • State income tax, and state taxes on the business itself: franchise, LLC, S corp, gross receipts and excise taxes.
  • Social Security and Medicare on both sides of an owner salary, federal unemployment tax and the state's new-employer rate.
  • The 20% qualified business income deduction with its income limits and the professional-service rule.
  • Yearly report fees, and a cost you can change for payroll and the business tax return.

Many S corp calculators leave out state taxes and the QBI deduction, which can make the election look better than it is.

When an S corp election pays in West Virginia

Electing S corp tax treatment for an LLC starts to pay in West Virginia at about $50,000 of profit, with the default salary and $1,800 a year for payroll and the extra tax return.

An S corp in West Virginia can elect to pay the state's income tax itself, a pass-through entity tax of 4.58%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totaltax.wv.gov.

ProfitSole propLLCLLC as S corpC corp
$30,000$5,841$5,861$7,347$7,853
$50,000$11,027$11,045$10,819$13,440
$75,000$17,798$17,817$14,195$20,747
$100,000$25,732$25,748$20,874$30,348
$150,000$43,103$43,119$35,371$51,282
$200,000$61,054$61,074$50,666$71,398
$300,000$104,268$104,276$83,729$112,955

Single filer, no other income, revenue taken as 1.5 times profit, default salary. The lowest cost in each row is marked.

State fees and taxes in West Virginia

LLCCorporation
Filing to form$100Articles of Organization (Form LLD-1)$100Articles of Incorporation (Form CD-1)sos.wv.gov
Yearly reportAnnual Report, $25 a yearAnnual Report, $25 a yearsos.wv.gov
Report dueJune 30 (filing window January 1 to June 30, starting the year after formation)June 30 (filing window January 1 to June 30, starting the year after formation)

Not in the calculator: Several cities (Charleston, Huntington, Morgantown, Wheeling and others) charge a municipal B&O tax on gross receipts, and some charge a weekly city service fee on people who work in the city.

Switching calculators for West Virginia

By profession in West Virginia

Questions

Is an S corp worth it in West Virginia?

On these figures, from about $50,000 of profit. At $100,000 an LLC taxed as an S corp costs $20,874 a year against $25,748 for a plain LLC, $4,874 less. The saving comes from paying Social Security and Medicare tax on a salary instead of on all profit.

How much does an LLC cost per year in West Virginia?

The state charges Annual Report, $25 a year. Forming one costs $100.

Does West Virginia recognise the S corp election?

Yes. The federal election carries over with no separate state form. West Virginia follows the federal S election; S corps file Form SPF-100.

What income tax does West Virginia charge?

West Virginia taxes personal income in 5 brackets, from 2.11% to 4.58% (2026, single filer). C corporations pay 6.5% of net income.

How this page models West Virginia (1)

Sources checked 2026-10-23. Each figure links to the state or IRS page it comes from.

Other states