How Much Does It Cost to Start an LLC in West Virginia?

West Virginia LLC Online Filing Fee: $100

The main cost to start an LLC in West Virginia is the $100 fee to file your LLC's Articles of Organization online with the West Virginia Secretary of State.

For a look at LLC costs in every state, read our other Cost to Start an LLC and How to Form an LLC guides.

Cost to Form a Foreign LLC in West Virginia

If you already have an LLC that is registered in another state and you’d like to expand your business into West Virginia, you’ll need to register your LLC as a foreign LLC in West Virginia.

The cost for registering a West Virginia foreign LLC is $150. You can register a foreign LLC in West Virginia by filing an Application for Certificate of Authority (Form LLF-1).

Optional LLC Formation Costs

There are optional fees associated with LLC formation:

LLC Name Reservation

Reserve your name for up to 120 days prior to LLC formation by filing Form NR-1 and paying the $15 filing fee.

Foreign LLC Name Registration

Foreign LLCs can register a name other than their legal name by filing Form NR-2 and paying the $25 filing fee.

Trade Name 

File an Application for Trade Name (Form NR-3) and pay the $25 filing fee to create a name other than your legal LLC business name.

Eight Basic Steps to Start an LLC in West Virginia

Step 1: Name Your West Virginia LLC
Step 2: Choose a Registered Agent
Step 3: File the Articles of Organization
Step 4: Create an Operating Agreement
Step 5: Get an EIN
Step 6: Apply for Business Registration Certificate
Step 7: File the Annual Report
Step 8: Keep Your Company Compliant

Step 1: Name Your West Virginia LLC

When you name your West Virginia LLC, you’ll need to choose a name that:

1. Is available for use in the state of West Virginia
2. Meets West Virginia naming requirements
3. Is available as a web domain

Recommended: Visit our Start an LLC in West Virginia guide for detailed naming rules and instructions for registering a business name in West Virginia.

Not sure what to name your business? Check out our How to Name a Business guide and free LLC Name Generator.

We recommend that you check online to see if your business name is available as a web domain. Even if you don't plan to create a business website today, you may want to buy the URL in order to prevent others from acquiring it.

Step 2: Choose an Agent for Service of Process

All LLCs in West Virginia must appoint an agent for service of process. An agent for service of process primarily acts as your LLC’s main point of contact with the state. But most importantly, they are responsible for accepting service of process in the event your business is sued.

Your West Virginia agent for service of process must:

• Be at least 18 years or older
• Have a physical address in West Virginia
• Be available during normal business hours to accept service of process

Step 3: File the Articles of Organization

The West Virginia Form LLD-1 - Articles of Organization is a document that is filed with the West Virginia Secretary of State to form an LLC. The fee for filing the Articles of Organization is $100 online.

For detailed instructions for completing the Articles of Organization, visit our How to File the West Virginia Articles of Organization guide.

Step 4: Create an Operating Agreement

An operating agreement isn't required for West Virginia LLCs, but it's a good practice to have one.

What is an operating agreement? An operating agreement is a legal document outlining the ownership and operating procedures of an LLC.

Why are operating agreements important? A comprehensive operating agreement ensures that all business owners are on the same page and reduces the risk of future conflict.

For more information on operating agreements, read our West Virginia LLC operating agreement guide.

Step 5: Get an EIN

What is an EIN? An EIN or Employer Identification Number is a nine-digit number issued by the Internal Revenue System (IRS) to identify a business for tax reporting purposes. An EIN is essentially a Social Security number (SSN) for your company.

If you are filing your LLC online, getting an EIN is included in the registration process on the WV One Stop Business Portal.

Why do I need an EIN? An EIN number is required for the following:

• Opening a business bank account
• Hiring employees

Step 6: Apply for Business Registration Certificate

Before conducting business activity in the state, West Virginia business entities must obtain a business registration certificate. There is no filing fee.

You can apply for a business registration certificate online through the WV One Stop Business Portal or by submitting Form BUS-APP by mail.

Step 7: File the Annual Report

West Virginia requires LLCs to file an annual report with the Secretary of State. This must be submitted online along with the $25 filing fee using the WV One Stop Business Portal.

Annual reports are due by July 1 each year.

Step 8: Keep Your Company Compliant

Maintaining your West Virginia LLC's compliance involves meeting certain federal, state, and local regulations. 

These requirements include obtaining necessary business licenses and permits, staying current on taxes, and adhering to employment regulations. 

Here's a summary:

• Secure the necessary business licenses and permits. The specifics will depend on your type of business. For more information, consult our West Virginia Business License guide. Using a professional service to navigate your business's licensing requirements can be beneficial.
• Stay current with your West Virginia LLC taxes. For businesses selling physical products, registration for a seller's permit through the West Virginia Tax Division website is often required. If you're hiring employees, register for both Unemployment Insurance Tax with the West Virginia Department of Commerce and Employee Withholding Tax with the West Virginia Tax Division.
• Pay applicable income tax. State income tax in West Virginia follows a graduated scale ranging from 3% to 6.5%, depending on your LLC's income. State tax returns are due annually by April 18. To calculate your tax or determine your tax bracket, visit the West Virginia Tax Division website. You'll also need to report your federal income tax using either Form 1065 (for multi-member LLCs) or Form 1040 Schedule C (for single-member LLCs).
• If you plan to hire employees, make sure to:
• Verify new employees' eligibility to work in the US.
• Report employees as "new hires" to the state
• Provide workers' compensation insurance
• Withhold employee taxes
• Display workplace compliance posters in visible areas