WV · read September 28, 2026

West Virginia LLC cost

What West Virginia's official pages state about the cost of a standard domestic LLC: the filing fee, the annual report and any annual tax, each with the page it was read on and the date.

Formation document: Articles of Organization (Form LLD-1)
Formation fee: $100 source, read 2026-09-28 note
Periodic report: Annual Report, every year
Report fee: $25 source, read 2026-09-28 pages disagree
Report due: between January 1 and June 30 of each year following the calendar year in which the business was registered source, read 2026-09-28
Annual tax: not read note
Tax due: not read
Publication: not read

Scope: a standard domestic LLC at standard processing speed, filed online where the online and paper fees differ. The figure shown is the one the cited page states; an add-on or a paper fee that the page also states is in the note under the figure, and nothing is computed from a note.

Compare West Virginia Every state Due dates

West Virginia LLC filing fee

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

Note from the reading Read on the filing form itself (Rev. 07/2026). The fee is waived for a veteran-owned organization; the Secretary of State's start-a-business page says it is also waived for a West Virginia-resident young entrepreneur aged 18 to 29. The LLC annual report page says a $1.00 online processing fee applies to all online filings; whether it is added to an online formation was not read.

“FILING FEE: $100 * Fee Waived for Veteran-owned organization”

Read 2026-09-28 (UTC) at sos.wv.gov/sites/default/files/2026-07/lld-1_0.pdf

West Virginia LLC annual report and due date

$25 to file the Annual Report, every year

Official pages disagree

CONFLICT on the annual report deadline. Three Secretary of State sources say June 30: https://sos.wv.gov/limited-liability-companies ('If received by June 30: $25.00'), https://sos.wv.gov/business/updates-and-changes/annual-reports ('between January 1 and June 30 of each year') and the annual report form https://sos.wv.gov/sites/default/files/2026-07/Annualreportcorp_0.pdf ('If paid by JUNE 30 deadline . . . $25'). The Articles of Organization form https://sos.wv.gov/sites/default/files/2026-07/lld-1_0.pdf says in its Annual Report Notice 'between January 1 and July 1 of each year'. June 30 is recorded because the annual report form and both annual-report pages state it; the two readings differ by one day. fee_usd for the report is the $25.00 fee as the page states it; the page adds $1.00 for online filing. Not an LLC tax, but a cost of starting: the Tax Division's TSD 100 (Rev. July 2026) says every business must obtain a business registration certificate and 'pay a $30.00 registration fee'.

These are the words of the researcher who read the pages. A figure shown here is the one stated by the page cited under it. Ask the office which applies before you pay.

Note from the reading An additional $1.00 online processing fee applies to all online filings, so filing online costs $26.00. After June 30 the fee is $75.00 (includes a $50.00 late fee). The $25 fee is waived for veteran-owned entities for four years after formation. The annual report form (Rev. 07/2026) says that beginning July 1, 2026 businesses that have filed on time for at least 5 years may be eligible to apply for biennial reporting.

Report: Annual Report
Required: Yes
How often: Every year
Fee: $25
Due: between January 1 and June 30 of each year following the calendar year in which the business was registered
Calendar date: June 30
Read: 2026-09-28 (UTC)

“If received by June 30: $25.00”

Read 2026-09-28 (UTC) at sos.wv.gov/limited-liability-companies

West Virginia LLC annual tax or franchise tax

not read

Not read. No official page read today states whether West Virginia charges LLCs an annual, franchise or privilege tax separate from the annual report fee. The Tax Division's business franchise tax page did not open (404) and its Business Taxes summary (TSD 100) does not mention one.

Not read is not the same as no tax. It means no official page was read that says whether West Virginia charges an LLC an annual, franchise or privilege tax separate from the report fee.

Publication requirement

not read

Not read. No official page read today states a newspaper publication requirement for an LLC, or the absence of one. Form LLD-1 and its instructions do not mention publication.

Filing office and the state's own forms

West Virginia Secretary of State, Business and Licensing Division

File online (One Stop Business Portal) business4.wv.gov
Articles of Organization (Form LLD-1) sos.wv.gov
Start a business in West Virginia sos.wv.gov
Annual reports sos.wv.gov
Annual reports: limited liability companies sos.wv.gov
Tax Division: Business Taxes (TSD 100) tax.wv.gov

Looked for and not read

A Secretary of State fee schedule page for business filings (none was found; the formation fee was read on the form).
Whether the $1.00 online processing fee is added to an online Articles of Organization filing.
An official statement on whether an LLC owes any annual state tax separate from the annual report fee; https://tax.wv.gov/Business/BusinessFranchiseTax/Pages/BusinessFranchiseTax.aspx returned 404.
An official statement on newspaper publication for LLCs.

The researcher's notes

Written by the researcher who read the pages, unedited. Field names such as due_kind are the names in this site's data file.

CONFLICT on the annual report deadline. Three Secretary of State sources say June 30: https://sos.wv.gov/limited-liability-companies ('If received by June 30: $25.00'), https://sos.wv.gov/business/updates-and-changes/annual-reports ('between January 1 and June 30 of each year') and the annual report form https://sos.wv.gov/sites/default/files/2026-07/Annualreportcorp_0.pdf ('If paid by JUNE 30 deadline . . . $25'). The Articles of Organization form https://sos.wv.gov/sites/default/files/2026-07/lld-1_0.pdf says in its Annual Report Notice 'between January 1 and July 1 of each year'. June 30 is recorded because the annual report form and both annual-report pages state it; the two readings differ by one day. fee_usd for the report is the $25.00 fee as the page states it; the page adds $1.00 for online filing. Not an LLC tax, but a cost of starting: the Tax Division's TSD 100 (Rev. July 2026) says every business must obtain a business registration certificate and 'pay a $30.00 registration fee'.

Fees change. The state's own page is the authority: open the source link beside a figure before you file or pay. This desk is a reading of public pages. It is not legal advice and it is not tax advice.