What an LLC costs in West Virginia (2026)

Forming an LLC in West Virginia costs $100. After that the state charges Annual Report, $25 a year.

Cost	Amount	When
Articles of Organization (Form LLD-1)	$100	Once, to form	sos.wv.gov
Annual Report	Annual Report, $25 a year	June 30 (filing window January 1 to June 30, starting the year after formation)	sos.wv.gov

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $25,748 a year in West Virginia, fees included. An S corp election can lower it: LLC vs S corp in West Virginia.

Fees are waived for veteran-owned businesses. A separate one-time $30 business registration fee per location is paid to the Tax Division (https://tax.wv.gov/Documents/TSD/tsd360.pdf).

Questions

How much does it cost to start an LLC in West Virginia?

$100 to file the Articles of Organization (Form LLD-1).

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

Annual Report, $25 a year.

When is the West Virginia LLC report due?

June 30 (filing window January 1 to June 30, starting the year after formation).

Does an LLC pay West Virginia income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. West Virginia taxes personal income in 5 brackets, from 2.11% to 4.58% (2026, single filer).

Other states