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West Virginia LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in West Virginia. Low annual fee ($25).
Need Registered Agent Service?
Required if no WV address
First Year Total
$125
One-Time Formation Costs
Annual Fees
Very Low Ongoing Costs
West Virginia has some of the lowest LLC maintenance costs. Great choice for budget-conscious business owners.
West Virginia LLC Key Facts
Important information for West Virginia LLC owners
Low annual fee ($25)
Moderate filing fee ($100)
Growing business environment
Eastern US location
West Virginia LLC Deadlines & Due Dates
Important dates for West Virginia LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
July 1 each year
Processing Time
5-7 business days
West Virginia LLC Forms
Required forms for West Virginia LLC compliance
West Virginia LLC FAQ
Common questions about West Virginia LLC taxes and fees
LLC Formation and Annual Costs in West Virginia (2026)
Forming an LLC in West Virginia requires a $100 filing fee paid to the West Virginia Secretary of State. After formation, West Virginia LLCs must pay a $25 annual fee for the annual report.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $100 | One-time |
| Annual Report / Annual Fee | $25 | Yearly |
| Registered Agent (optional, if using service) | $125/year | Yearly |
Your total first-year cost (filing fee + annual fee) is approximately $125. Ongoing costs are $25 per year.
West Virginia LLC Compliance Requirements
Maintaining your West Virginia LLC in good standing requires meeting several compliance obligations.
Annual Report: West Virginia LLCs must file an annual report by July 1 each year. The filing fee is $25.
Registered Agent: Every West Virginia LLC must maintain a registered agent with a physical address in the state. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $125/year).
Operating Agreement: While West Virginia does not legally require an operating agreement, having one is strongly recommended. It defines ownership structure, member roles, profit-sharing, and management procedures for your LLC.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Tax Treatment of West Virginia LLCs
West Virginia LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
West Virginia taxes LLC income at personal income tax rates ranging from 2.36% to 5.12%. LLC profits pass through to members and are reported on their personal West Virginia tax returns. West Virginia does not impose any separate LLC-level taxes.
S-Corp Election: West Virginia LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Official West Virginia Resources
- West Virginia Secretary of State
Business filings
- West Virginia State Tax Department
Tax information
Fees are subject to change. This calculator provides estimates based on current West Virginia law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.