Filing fee: $100 · Agency: West Virginia Secretary of State
Processing time: 5 business days; 1-business-day expedite available for an extra fee.
Annual report: Annual report fee: $25.
Franchise tax: West Virginia does not impose a franchise tax on LLCs. The state's Business Franchise Tax was eliminated for tax years starting after January 1, 2015.
Notes: A mandatory $30 Business Registration Certificate from the West Virginia State Tax Department is also required upon formation. An additional $1 convenience fee applies to online filings for both initial Articles of Organization and annual reports. The initial filing fee for veteran-owned LLCs may be waived.