Register a company in West Virginia

, $100 to file, $25 a year to keep.

A West Virginia LLC can be formed online through the One Stop Business Portal: Articles of Organization go to the Secretary of State for $100, and many online filings are processed immediately. From the next year it files a $25 annual report, and no business franchise tax has been due since 2015. We are equally plain: a C-Corp pays 6.5% state tax, and doing business here takes a separate Tax Department certificate, which a report over 30 days late can put at risk.A West Virginia LLC: $100 to file online with the Secretary of State, then a $25 annual report each year. We are equally plain: a C-Corp pays 6.5% state tax, and doing business here needs a separate Tax Department certificate.

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West Virginia · at a glance
Legal formLLC / C-Corp
State filing$100 · immediate to a few days
Federal taxC-Corp 21% · LLC pass-through
State tax6.5% corporate · 6% sales
Annual cost$25 annual report · by 30 June
Remote setupYes - fully
Alina Tapu
Alina Tapu
Your West Virginia specialist
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West Virginia in brief

A cheap state to keep a company in, if you file by 30 June.

West Virginia LLCs are formed under Chapter 31B of the West Virginia Code, the Uniform Limited Liability Company Act. The Articles of Organization go to the Secretary of State's Business Division for $100. They can be filed online through the One Stop Business Portal and paid by card, and the Secretary of State says many online filings are processed immediately. The articles name the organizers, any managers and the members who can sign for the company, and give an e-mail address and a mailing address for the principal office. A West Virginia office goes in only if the LLC keeps one. A C-Corp is formed under the West Virginia Business Corporation Act for the same $100 and pays 6.5% corporation net income tax. Both then file a $25 annual report each year, and the business franchise tax has not applied since 2015.

West Virginia does not make an LLC keep an agent for service of process: if it names none, the Secretary of State is its agent for service. We name a West Virginia agent anyway. The first year is in the price. The step that is easy to miss sits with a different office: before doing business in the state, a company needs a business registration certificate from the State Tax Department, issued after the Secretary of State approves the filing. The annual report is filed online by 30 June, starting the year after formation. Filed late, it costs $50 more; more than 30 days late, the Tax Commissioner can suspend, cancel or withhold that certificate. Federal rules sit on top: a foreign-owned single-member LLC files Form 5472 with a pro forma 1120, and a missed filing costs $25,000.

Articles of Organization, $100, filed online with the Secretary of State; many online filings are processed immediately. An LLC may go without an in-state office or agent. A C-Corp also files for $100 and pays 6.5%. Both file a $25 report a year; no franchise tax since 2015.

The plain part: doing business here needs a business registration certificate from the State Tax Department. The annual report is due by 30 June; late costs $50, and more than 30 days late the certificate can be suspended. A foreign-owned single-member LLC also files Form 5472.

Packages & pricing

West Virginia company - cost & packages.

01 - LLC / C-CORP · WEST VIRGINIA

Company

from$2,400USD · all-in

Formation of a West Virginia LLC or C-Corp: state filing, registered agent, EIN and the governing documents. The $100 Secretary of State fee for a standard LLC is in the price.

✓Entity triage first - LLC vs C-Corp, mapped to your funding plans✓Articles of Organization filed with the West Virginia Secretary of State✓Registered agent - first year included✓EIN application - SSN-less route handled✓Operating agreement / bylaws drafted properly✓Free pre-formation consultation

Optional add-ons: US business address and mail from $500/year, ITIN support from $900, state qualifications (operating states) from $700, accounting and 5472 filing from $800/year, renewal from $600/year.Add-ons: US address from $500/year · ITIN from $900 · state qualifications from $700 · accounting & 5472 from $800/year · renewal from $600/year.

Start with Company →
02 - COMPANY + BANKING · WEST VIRGINIA
Most popular

Company + Bank Account

from$4,400USD · all-in

The same West Virginia company, plus the US account applications: we pick the fintech or bank route your file supports and prepare the files.

✓Everything in Company✓Banking strategy: fintech vs traditional, scoped to your file✓Application files for Mercury / Relay-class platforms✓Traditional-bank route where footprint exists✓Payment rails: ACH, wires, Stripe onboarding✓Compliance calendar - $25 annual report by 30 June, 5472, BOI status

Optional add-ons: US address from $500/year, ITIN from $900, accounting and 5472 from $800/year, renewal from $600/year.

Start with Banking →
Prices are starting points and are confirmed for your case before any work begins. The West Virginia filing fee for a standard LLC is included; expedite fees and the $25 annual report are itemised in your quote.Starting prices, confirmed before any work begins. The West Virginia LLC filing fee is included; expedite fees and the $25 annual report are itemised.
What you can do

Popular uses for a West Virginia company.

We check the activity before filing, because it decides what else the company registers for. Taxable sales carry the 6% sales tax, and some licences make an LLC disclose all its members.The activity decides what else to register; we check it before filing.

Services sold abroad

A US company with an EIN and a US account, invoicing clients in dollars.

Online stores

Taxable sales in West Virginia carry the 6% state sales tax, and some municipalities add 1%. The remote-seller threshold is confirmed for your case.

Startups raising money

A C-Corp pays 21% federal and 6.5% state tax, with West Virginia estimated payments once taxable income there is expected to pass $10,000.

An LLC from another state

It registers for a $150 Certificate of Authority, with a good standing certificate from its home state.

Holding company

Holds US shares or property. Dividends paid to owners abroad carry 30% federal withholding unless a treaty lowers it.

Liquor-licensed businesslicensed

An LLC seeking or holding a Class A liquor licence must disclose all its members and anyone entitled to a distribution.

Services sold abroad

Dollar invoices, US account.

Online stores

6% sales tax, 1% more in places.

Startups raising money

C-Corp: 21% plus 6.5%.

An LLC from another state

$150 Certificate of Authority.

Holding company

30% withholding on dividends abroad.

Liquor-licensed businesslicensed

Every member disclosed.

Why West Virginia

Key advantages of the jurisdiction.

✓
$100 to form

Articles of Organization cost $100 at the Secretary of State, and a corporation's articles of incorporation cost the same.Same fee for corporations.

✓
$25 a year

The same $25 annual report fee for LLCs and corporations. From July 2026, an LLC in good standing with five years of on-time reports can move to a $50 report every two years.Annual report, LLC or corporation.

✓
Filed online

Articles can be filed, and annual reports must be filed, through the One Stop Business Portal, with fees paid by card. Many online filings are processed immediately.One Stop portal, by card.

✓
No franchise tax

West Virginia's business franchise tax has not been due for tax years beginning on or after 1 January 2015.Not due since 2015.

✓
In-state office optional

An LLC may keep a designated office and an agent in West Virginia, but the Act does not require either.Agent optional for LLCs.

✓
No BOI report

FinCEN's final rule, in force since 14 August 2026, exempts US companies from beneficial ownership reporting.Final rule, 14 August 2026.

How it compares

West Virginia next to four of its neighbours.

Forming an LLC costs $40 in Kentucky, $99 in Ohio, $100 in West Virginia and Virginia, and $125 in Pennsylvania. Annual reports cost $7 in Pennsylvania, $15 in Kentucky and $25 in West Virginia; Ohio asks for none, and Virginia charges a $50 annual registration fee. Kentucky also levies a $175 minimum entity tax (LLET). Corporate rates in 2026 run from Kentucky's 5% to Pennsylvania's 7.49%, while Ohio taxes gross receipts above $6 million instead. Each figure comes from the state's own sources.LLC filing: $40-$125. Annual report or fee: none in Ohio, $7-$50 elsewhere. Business tax as of 2026.

StateLLC filing feeYearly state fee (LLC)State business tax
West Virginia$100$25 annual report · by 30 June6.5% corporate
Virginia$100$50 annual registration fee6% corporate
Pennsylvania$125$7 annual report · by 30 Sep7.49% corporate (2026)
Ohio$99No annual reportCAT 0.26% of receipts over $6M
Kentucky$40$15 annual report · by 30 June5% corporate · LLET min. $175
West Virginia$25 yearly
LLC fee$100
Business tax6.5%
Virginia$50 yearly
LLC fee$100
Business tax6%
Pennsylvania$7 yearly
LLC fee$125
Business tax7.49% (2026)
OhioNo annual report
LLC fee$99
Business taxCAT 0.26% over $6M
Kentucky$15 + LLET
LLC fee$40
Business tax5% · LLET min. $175
Requirements

What West Virginia law actually demands.

01
Agent for service of process - Optional for an LLC. If you name one, it must be a West Virginia resident or a corporation or LLC, and one formed in another state must be authorised to do business here. With none, the Secretary of State is the agent for service. Ours covers year one.
02
Articles of Organization - The name, the organizers, members who can sign for the LLC, managers if it is manager-managed, a mailing address for the principal office and an e-mail address for notices and annual report reminders.
03
Operating agreement - The Act defines it as the agreement on relations among the members, the managers and the LLC. It is not filed, and the definition does not say it must be written. We put yours in writing.
04
EIN - Issued free by the IRS. A founder without an SSN or ITIN cannot apply online and sends Form SS-4 by fax or mail, or calls the IRS line for international applicants.
05
Annual report - $25 - Filed online through the One Stop portal by 30 June, from the year after formation. A late report carries a $50 fee and can lead to administrative dissolution.
06
Business registration certificate - The State Tax Department requires one before any business activity in West Virginia, for each location. It follows the Secretary of State's approval and is permanent until the legal name changes.
How it works

Fast at the state, slower at the IRS.

The Secretary of State's part runs online, and many online filings are processed immediately. The EIN takes longer for a founder without an SSN, generally within 4 business days by fax, and the bank applications wait for it.Triage, name check, articles online, EIN, agreement and bank, then a $25 report every June. Many online state filings are processed immediately; a faxed EIN generally comes within 4 business days.

01
Entity triage

LLC or C-Corp, one member or several, and how profit will reach you. Settled before anything is filed.

At the consultation
02
Name check

The name must be distinguishable from names on record and end in Limited Liability Company, Limited Company or an abbreviation such as LLC or L.C. If you are not ready to file, $15 reserves it for 120 days, renewable once.

Before filing
03
Articles online

Articles of Organization filed with the Secretary of State through the One Stop portal, including the e-mail address for annual report reminders.

Immediate to a few days
04
EIN

Form SS-4 with 'foreign' on line 7b, faxed to the IRS once the articles are filed.

Generally within 4 business days
05
Agreement and bank

Operating agreement or bylaws signed. The fintech or bank applications follow, built on the EIN and the filed articles.

After the EIN
06
First annual report

$25 online by 30 June of the year after formation, then every year. A calendar-year foreign-owned single-member LLC also files Form 5472 by 15 April.

By 30 June, every year
Quick facts
Formation documentArticles of Organization
State filing fee$100 · Secretary of State
ProcessingImmediate to a few days
Name reservation$15 · 120 days, renewable once
Agent for serviceOptional for an LLC
Annual report$25 · by 30 June · online
Late annual report+$50 · certificate at risk after 30 days

The quiet trap is the second registration. The Secretary of State creates the company, but the State Tax Department wants a business registration certificate before it does business in West Virginia, one for each location. The two are linked: once an annual report is more than 30 days late, the Tax Commissioner can suspend, cancel or withhold that certificate. A $25 report forgotten in June can put the certificate at risk a month later.

On the ground

On the ground for the USA.

Prifinance - USA desk
Charleston, West Virginia
Charleston, West Virginia, USA
✆+1 786 755 8065✉info.en@prifinance.com
◷Mon-Fri · replies within one business day
01
Secretary of State filing

We prepare the Articles of Organization, file them through the One Stop portal and name a West Virginia agent for the first year.

02
EIN without an SSN

Form SS-4 prepared for founders with no SSN or ITIN and faxed to the IRS, with an individual named as the responsible party.

03
Banking and deadlines

With the banking package: fintech or bank applications built on your file, and the 30 June report, Form 5472 and BOI status kept in one calendar.

04
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Taxation 2026

Federal rules set most of the bill; West Virginia adds 6.5% on corporate income.

A C-Corp pays 21% federal tax and 6.5% on its West Virginia taxable income, with state estimated payments once that income is expected to exceed $10,000. An LLC taxed as a partnership federally is treated as a partnership in West Virginia too. A foreign-owned single-member LLC files Form 5472 with a pro forma 1120, and a missed filing costs $25,000. Dividends paid abroad carry 30% federal withholding unless a treaty lowers it, and sales tax is 6%, with 1% more in some municipalities.C-Corp: 21% federal plus 6.5% West Virginia. An LLC taxed as a partnership is one for the state too. Dividends abroad: 30% unless a treaty cuts it. Sales tax 6%, plus 1% in some municipalities.

Federal - 21%

Flat rate on a C-Corp's taxable income. Form 1120 is generally due by the 15th day of the fourth month after year-end.One flat C-Corp rate.

West Virginia - 6.5%

Corporation net income tax on West Virginia taxable income, whether the corporation was formed in West Virginia or elsewhere.On state taxable income.

Form 5472 - $25,000

The penalty when a foreign-owned single-member LLC fails to file. It goes by fax or mail only, with a pro forma 1120.Penalty if missed.

Withholding - 30%

Federal rate on dividends and other US-source FDAP income paid to non-US persons, unless a treaty rate applies.Treaties can lower it.

Levies in 2026
Federal corporate income tax21% · C-Corp
West Virginia corporation net income tax6.5%
Personal income tax (top rate, 2026)4.58% over $60,000
Sales and use tax6% · +1% in some municipalities
Dividends paid abroad30% · lower by treaty
Annual report (LLC or corporation)$25 · +$50 if late

Rates follow the West Virginia Code, the State Tax Department and IRS guidance for 2026, and we recheck them before each filing. The 2026 personal rates include the 5% cut signed into law on 31 March 2026 and applied from 1 January 2026.

Your team

The specialists who'll handle your case.

Dmitri Mihhailov
Dmitri Mihhailov
Managing Partner

Founder of Prifinance. 15+ years structuring international companies, banking and licensing for founders worldwide.

Eugeniu Bevziuc
Eugeniu Bevziuc
International Business Consultant

Guides clients from the first consultation to a working setup - companies, accounts and substance in 60+ jurisdictions.

Alex Danila
Alex Danila
Corporate Services Specialist

Handles incorporation paperwork, KYC and bank introductions so your Chadian company launches without delays.

Follow Prifinance

Active across our channels.

We file the articles online and get the EIN without an SSN; with the second package, the bank applications as well. Full support, start to finish.

Talk to a specialist →
FAQ

West Virginia company registration, answered honestly.

Can I set up a West Virginia company from abroad?+

Yes. The Secretary of State takes formation filings online through the One Stop Business Portal, and we prepare and file the Articles of Organization for you. The EIN is free and needs no SSN. The IRS online application does ask for an SSN or ITIN, so a founder without one applies by fax, by mail or by phone on the IRS line for international applicants. The State Tax Department's business registration certificate follows the Secretary of State's approval. A fintech account can be applied for remotely; a traditional bank is realistic once you have some US footprint.

How much does a West Virginia company cost?+

Formation starts from $2,400 all-in, including the West Virginia filing fee ($100), the registered agent for the first year, the EIN and the operating agreement. With a fintech or bank account set up, from $4,400. After that, the state charges $25 a year for the annual report, first due by 30 June of the year after formation; expedited handling, if you want it, is quoted on top.

How long does it take?+

The state side is quick. The Secretary of State says many online filings are processed immediately and the others take less than a few days. For an extra fee it offers 24-hour, 2-hour and 1-hour expedite, with the fee capped by statute at $500, and we quote it when it is worth paying. A faxed EIN application is generally answered within 4 business days, a mailed one in about 4 weeks. If you also need an ITIN, the IRS says to allow 7 weeks for news of the application, or 9-11 weeks when you apply from abroad or in tax season.

Do I need a registered agent in West Virginia?+

Not for an LLC. The LLC Act lets a company keep an agent for service of process in West Virginia without requiring one. If there is none, or the agent cannot be found, the Secretary of State is the company's agent for service. The fee statute even describes the $25 annual report fee as payment for its services as attorney-in-fact. An agent you do name must be a West Virginia resident or a corporation or LLC, and one formed in another state must be authorised to do business here. We name a West Virginia agent anyway, included for the first year.

What happens if the annual report is late?+

Start with the date, because two statutes word it differently. The fee statute sets 11:59 pm on 30 June, and the Secretary of State also gives 30 June; the LLC Act, as amended in 2026, says between 1 January and 1 July. Treat 30 June as the deadline. A late report carries a $50 administrative late fee, and once it is more than 30 days late the Tax Commissioner can suspend, cancel or withhold the business registration certificate. The Secretary of State also warns of administrative dissolution or revocation. From July 2026 an LLC in good standing with five years of on-time reports can switch to a $50 report every two years. A late biennial report or a loss of good standing revokes that election.

What taxes will the company pay?+

A C-Corp pays 21% federal tax and 6.5% West Virginia corporation net income tax, with state estimated payments once its West Virginia taxable income is expected to exceed $10,000. An LLC taxed as a partnership federally is a partnership for West Virginia tax as well. It withholds 4.82% of each non-resident partner's West Virginia-source share, unless that partner has provided Form NRW-4. Single-member LLCs are the gap. The Tax Department's pass-through page does not mention them, so we confirm their state treatment for your case. Sales tax is 6%, with 1% more in some municipalities, and dividends paid abroad carry 30% federal withholding unless a treaty lowers it.

LLC or C-Corp, and what is Form 5472?+

The LLC is the usual choice for a founder who takes the profit out personally; the C-Corp is the vehicle for outside investors, taxed at 21% federal plus 6.5% state. Non-resident aliens cannot hold S-corporation shares, so that option is closed. A single-member LLC owned by a non-US person files Form 5472 with a pro forma 1120, reporting transactions with the owner, including money put in and taken out. It cannot be filed electronically, and a missed filing costs $25,000. A multi-member LLC with members abroad withholds federal tax on their share of effectively connected income: 37%, or 21% for corporate members.

Does a West Virginia company file a BOI report?+

No. FinCEN's final rule, issued on 11 August 2026 and effective from 14 August 2026, exempts US companies from beneficial ownership reporting. An LLC or corporation formed in West Virginia is a US company, whoever owns it. Reports are now required only from entities formed under the law of a foreign country that register to do business in a US state, and they report only their non-US beneficial owners.

How does banking work?+

Banks and fintech platforms decide after their own checks, so nobody can promise you an account. The $4,400 package prepares the case: a banking strategy for your file, application files for Mercury or Relay-class platforms, and set-up for ACH, wires and Stripe. A traditional bank makes sense where you already have a US footprint. Applications go in after the EIN arrives and the articles are filed.

I already have an LLC in another state. Does it need to register in West Virginia?+

Possibly, if it will do business here; we check your activity first. In US law a 'foreign' LLC is simply one formed in another state, whoever owns it. It applies to the Secretary of State for a Certificate of Authority, $150 for an LLC or $100 for a corporation, with a certificate of good standing or existence from its home state. If its name is taken in West Virginia, it registers under another name, which the state calls a forced DBA. Our state qualification add-on starts from $700.

Client notes
Google4.7★★★★★

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Tell us about your plans and a specialist will reply within one business day with an honest read - LLC or C-Corp, the agent, the 30 June report, banking - a timeline and a fixed quote.Tell us about your business - a specialist replies within one business day with a recommendation, a timeline and a fixed quote.

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