How to start an LLC in West Virginia
West Virginia forms an LLC by filing Form LLD-1, the Articles of Organization of Limited Liability Company, with the Secretary of State's Business & Licensing Division for a $100 fee. The fastest route is the One Stop Business Portal, which also handles the annual report and links to State Tax Department registration. Beyond the Secretary of State filing, nearly every active West Virginia LLC also needs a Business Registration Certificate from the State Tax Department before it starts doing business. This guide covers naming, the registered agent, the Articles of Organization filing, the Business Registration Certificate and other tax registration, licensing, and the annual report that keeps the LLC in good standing.
West Virginia LLC facts at a glance
| Official filing agency | West Virginia Secretary of State, Business & Licensing Division |
|---|---|
| Formation document | Articles of Organization of Limited Liability Company (Form LLD-1) |
| State filing fee | $100 |
| Filing methods | Online through the One Stop Business Portal, By mail or in person with a paper Form LLD-1 |
| Typical processing (recent) | 5-7 business days |
| Typical expedited processing | 24 hours for an extra $25 |
| Registered agent | Required |
| Annual Report | $25, due June 30 |
| Late penalty | $25 + revocation after 3 months |
| State-level business tax | No franchise tax on LLCs. 6.5% corporate income tax if C-Corp elected. |
| Publication requirement | None |
| Veteran-owned fee waiver | The $100 Articles of Organization filing fee is waived for a veteran-owned organization, as noted directly on Form LLD-1. |
| Expedited service tiers | The Secretary of State offers 24-hour expedited service for $25, 2-hour service for $250, and 1-hour service for $500, each charged in addition to the regular filing fee. |
| Business Registration Certificate | Before engaging in any business activity in West Virginia, a business must obtain a Business Registration Certificate from the State Tax Division. Operating without one can carry a fine of $100 per day the business operates without the certificate. A separate certificate is required for each business location. |
| One Stop Business Portal | The One Stop Business Portal at business4.wv.gov links Secretary of State formation filings, annual reports, and State Tax Department business registration into a single online account, rather than requiring separate logins for each agency. |
| Personal income tax rate change | West Virginia's graduated personal income tax rates for the 2025 tax year range from 2.22% to 4.82%. Senate Bill 392, signed in the 2026 Regular Session, further cuts the top rate to 4.58% for the 2026 tax year. |
Processing times reflect recent official guidance and change often. Check the West Virginia Secretary of State, Business & Licensing Division current processing calendar before you rely on a date.
File it yourself
West Virginia accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.
the West Virginia One Stop Business PortalThe West Virginia lessons
- 1Name your West Virginia LLCRequired wording, the distinguishable name standard, and checking availability before you file.
- 2Appoint your West Virginia registered agentWho qualifies, the registered office requirement, and updating the appointment.
- 3File the Articles of OrganizationForm LLD-1, the $100 fee, what the form asks for, and the One Stop Business Portal.
- 4Get an EIN and your Business Registration CertificateThe free IRS EIN, and why the State Tax Department's Business Registration Certificate is a separate, required step.
- 5West Virginia LLC taxes, licenses and permitsHow pass-through income is taxed, the 2026 rate cut, the corporate income tax, and local licensing.
- 6Open a bank account and file your West Virginia annual reportWhat banks require, the $25 annual report due June 30, and dissolution risk if you miss it.
Related Gullia Filing pages
Or let us file your West Virginia LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization of Limited Liability Company (Form LLD-1), act as your registered agent, and track your ongoing deadlines.
Official sources
- West Virginia Secretary of State: Limited Liability Companies
- West Virginia Secretary of State: Articles of Organization of Limited Liability Company (Form LLD-1)
- West Virginia Secretary of State: Register a New WV Business
- West Virginia One Stop Business Portal
- West Virginia Secretary of State: Annual Reports
- West Virginia One Stop Business Portal: Annual Reporting
- West Virginia Secretary of State: Expedite Service fee schedule
- West Virginia Code Section 31B-2-211: annual and biennial report to the Secretary of State
- West Virginia Code Section 31B-8-809: grounds for administrative dissolution
- West Virginia State Tax Department: Business Registration
- West Virginia Tax Division: TSD-100, Business Taxes
- West Virginia Tax Division: 2026 Income Tax Rate Cut
- West Virginia Tax Division: Corporate Income Tax
- IRS: apply for an Employer Identification Number
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents