To start a business in West Virginia, register your LLC or corporation with the West Virginia Secretary of State through the WV One Stop Business Portal, then get a Business Registration Certificate from the West Virginia Tax Division, which every business needs before it starts operating. As of October 2026, Articles of Organization for an LLC cost $100, the registration certificate costs $30 per location, and each LLC files a $25 annual report every year.
West Virginia also waives the initial Secretary of State filing fee for veteran-owned businesses and for West Virginia residents aged 18 to 29 who qualify as young entrepreneurs, which makes it one of the cheaper states for those founders.
Updated October 2026.
Go to:
Best Business Formation Services in West Virginia (2026)
Our ranked picks for forming a business in West Virginia are below, starting with Mainstay Filing. Each entry lists the yearly price and what the service covers.
| Rank | Provider | Best for | Price | What’s included |
|---|---|---|---|---|
| 1 | Mainstay Filing | Forming an LLC with the agent, EIN and annual report included | $199/year + state fee at cost | LLC formation filing, registered agent for the year, EIN application, annual report preparation and filing |
| 2 | WV Registered Agent.org | West Virginia registered agent service only | $99/year | $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online |
| 3 | West Virginia Registered Agent.co | West Virginia registered agent service only | $99/year | in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online |
1. Mainstay Filing
Mainstay Filing is our top pick in West Virginia. It costs $199/year + state fee at cost and covers lLC formation filing, registered agent for the year, EIN application, annual report preparation and filing. The price stays the same every year, with no add-on menu.
2. WV Registered Agent.org
WV Registered Agent.org is a West Virginia registered agent service at $99/year. It provides $99 per year, flat; in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.
3. West Virginia Registered Agent.co
West Virginia Registered Agent.co is a West Virginia registered agent service at $99/year. It provides in-state street address for the registered office; legal documents served on the company are scanned and sent to the owner online. It’s a fit if you only need a registered agent rather than full formation help.
West Virginia at a glance (October 2026)
| Item | West Virginia detail |
|---|---|
| Filing office | West Virginia Secretary of State, Business and Licensing Division |
| Online filing | WV One Stop Business Portal ($1 online processing fee) |
| LLC Articles of Organization (LLD-1) | $100 (waived for eligible veterans and young entrepreneurs) |
| Corporation Articles of Incorporation (CD-1) | $100 |
| Annual report | $25, due January 1 to June 30; $50 late fee |
| Name reservation | $15 for 120 days |
| Trade name (DBA) | $25 for entities; free for individuals, sole proprietors and general partnerships |
| Business Registration Certificate | $30 per location, from the Tax Division |
| Sales tax | 6% state, plus 1% in many cities |
| Minimum wage | $8.75 per hour (employers with 6+ employees at one location) |
Fees are from the Secretary of State’s new business registration page and the Tax Division’s business registration page. Mainstay Filing also tracks West Virginia LLC costs.
Step 1: Choose your structure
West Virginia splits registrations between two offices. Sole proprietorships and general partnerships register only with the Tax Division, while LLCs and corporations form through the Secretary of State and then register with the Tax Division too.
- Sole proprietorship. No Secretary of State filing, but you still need a Business Registration Certificate. You are personally liable for business debts.
- General partnership. Shared liability, registered with the Tax Division.
- LLC. $100 to form and $25 a year. Liability protection with flexible taxes. See how to start an LLC in West Virginia for the filing in detail.
- Corporation. $100 to form and the same $25 annual report. C corporations pay West Virginia’s corporate net income tax of 6.5%.
The Secretary of State’s free Business Startup Wizard can help you compare structures before you decide.
Step 2: Pick a name and check it
West Virginia LLC names must include “limited liability company”, “limited company”, “LLC”, “L.L.C.”, “LC” or “L.C.”, according to the Articles of Organization instructions. Corporate names need “Incorporated”, “Corporation”, “Company” or “Limited”, or an abbreviation. Words such as “banking”, “insurance” and “engineering” are restricted, and “911” is prohibited.
- Search the Secretary of State’s business organization database, or follow our West Virginia business name search guide.
- Check domain and social handle availability with Namechk.
- Search the USPTO trademark database.
- Use the business name generator if you need fresh ideas.
You can reserve a name for 120 days for $15.
Trade names
If you operate under any name other than your registered name, register a trade name with the Secretary of State. It costs $25 for LLCs and corporations and nothing for individuals, sole proprietors and general partnerships, plus $1 when filed online. The Tax Division also records your DBA on your Business Registration Certificate.
Step 3: Designate an agent for service of process
West Virginia’s LLC Articles ask for an agent for service of process “if any”, so an agent is technically optional for a domestic LLC, though the LLC must list a physical designated office in the state. Appointing an agent is still wise: it gives the state and anyone suing your company a reliable West Virginia address. The agent can be a West Virginia resident, a corporation or another LLC. Changing the agent or address later costs $15.
Owners who live out of state or want privacy usually appoint a commercial agent. Mainstay Filing includes a West Virginia registered agent for the first year with its formation package.
Step 4: File your Articles of Organization
File online through the WV One Stop Business Portal, which the Secretary of State calls the fastest way to register, or on paper with Form LLD-1. The fee is $100, plus $1 online. Expedited service is available for an extra fee, from next-day to one-hour processing. There is no publication requirement.
If your business is veteran-owned, or you are a West Virginia resident aged 18 to 29, check the start-a-business page for the fee waivers before you pay. After approval, sign an operating agreement for your records; West Virginia does not collect it, but banks and partners often ask for it.
Step 5: Get an EIN
Apply for a free Employer Identification Number from the IRS. You will use it on your Tax Division registration and for payroll and banking.
Step 6: Get your Business Registration Certificate
Unlike most states, West Virginia effectively has a statewide business license. Every person or business engaging in business activity must get a Business Registration Certificate from the Tax Division before starting, according to the Tax Division. Key points from its registration instructions:
- The fee is $30 per location, and you need a separate certificate for each location.
- The certificate is permanent until the business’s legal name, ownership or location changes.
- Very small businesses can skip it only if they have no tax to collect or withhold, claim no sales tax exemption and gross $10,000 or less.
- Operating without one can bring penalties.
Apply through the One Stop Business Portal or on paper with Form WV/BUS-APP. The same registration sets up sales tax and withholding accounts, which you then manage in MyTaxes.
Step 7: Understand West Virginia sales tax
West Virginia’s sales and use tax rate is 6%, according to the Tax Division. Many municipalities add a 1% local sales tax, including Charleston, Huntington, Morgantown, Wheeling and Parkersburg, for a combined 7%. More cities added the tax in 2026 and others are scheduled for 2027, so check the municipal sales tax list for your location.
Step 8: Hiring employees
West Virginia’s minimum wage is $8.75 per hour for employers with six or more non-exempt employees at one location; smaller employers follow the federal $7.25, according to the Division of Labor. Employers also:
- Register with WorkForce West Virginia for unemployment insurance, which is part of the same business registration.
- Report new hires, rehires and returning employees within 14 days through WV New Hire.
- Carry workers’ compensation insurance from a private insurer if they employ even one person.
Step 9: Other licenses, banking and insurance
Some professions and activities need additional licenses from state boards, such as contractors, cosmetologists and health care providers, and cities set their own zoning and permit rules. The One Stop portal’s license and permit tools and the West Virginia SBDC can point you to the right agencies.
Open a business bank account with your Articles, EIN and operating agreement, and keep business money separate. Consider general liability, professional liability and commercial auto insurance, plus the required workers’ compensation.
West Virginia annual reports
Every West Virginia LLC and corporation files an annual report with the Secretary of State between January 1 and June 30 each year, starting the year after it registers, according to the annual report page. The fee is $25, and filing late adds a $50 late fee. Reports must be filed through the One Stop Business Portal. Failing to file can lead to administrative dissolution or revocation. Veteran-owned businesses get their annual report fees waived for four years.
Getting your West Virginia business online
Register a domain that matches your business name and set up a basic website so customers can find you. These builders are a solid starting point:
FAQs
How much does it cost to start an LLC in West Virginia?
As of October 2026, filing Articles of Organization for a West Virginia LLC costs $100, plus $1 when filed online. You also need a $30 Business Registration Certificate from the Tax Division for each location. Each year after formation, the LLC files a $25 annual report. Eligible veterans and young entrepreneurs can have the initial filing fee waived.
Does West Virginia require a business license?
Yes, in effect. Every business engaging in business activity in West Virginia must get a Business Registration Certificate from the Tax Division before starting. It costs $30 per location and is permanent until the business’s name, ownership or location changes. Very small businesses with no tax obligations and $10,000 or less in gross income are exempt.
When is the West Virginia annual report due?
West Virginia LLCs and corporations file their annual report between January 1 and June 30 each year, starting the year after they register. The fee is $25, and late reports add a $50 late fee. Reports are filed online through the WV One Stop Business Portal, and veteran-owned businesses have the fee waived for four years.
How do I register a DBA in West Virginia?
Register a trade name with the West Virginia Secretary of State, online through the One Stop Business Portal or on paper. LLCs and corporations pay $25, while individuals, sole proprietors and general partnerships pay no filing fee. Online filings add a $1 processing fee. Your DBA is also recorded on your Tax Division Business Registration Certificate.
What is the sales tax rate in West Virginia?
West Virginia’s state sales and use tax rate is 6%. Many cities, including Charleston, Huntington, Morgantown, Wheeling and Parkersburg, add a 1% municipal sales tax, for a combined 7%. Sales tax registration is part of the Business Registration Certificate application with the Tax Division.
Who qualifies for West Virginia’s filing fee waivers?
West Virginia waives the initial Secretary of State registration fee for veteran-owned businesses and for West Virginia residents aged 18 to 29 who qualify as young entrepreneurs. Veteran-owned businesses also get four years of annual report fees waived. The waivers cover Secretary of State fees, not the Tax Division’s $30 registration certificate.
CHK_ YOUR NAME RIGHT NOW
Use our engine to quickly check your content right now!
Disclosure: We may earn a commission from services recommended on this page.
