Short answer: Annual Report, $25, annual. Due: January 1 to June 30.
We've pulled these figures from the West Virginia Secretary of State, Business and Licensing Division's own pages. If something's changed since our last check, the state's portal wins, so it's worth a quick look before you pay.
West Virginia report at a glance
- Report name
- Annual Report
- Fee
- $25 LLCs in good standing for five consecutive years may elect to file a biennial report for $50 instead.
- How often
- annual
- Due
- January 1 to June 30
- Late penalty
- $50 late penalty
- Dissolution risk
- Administratively dissolved if the report remains unfiled 60 days after the due date.
Taxes that ride along
No annual franchise or privilege tax on standard pass-through LLCs. Mandatory Business Registration Certificate costs $30. Top personal income tax rate is 4.58%.
How West Virginia compares
West Virginia's recurring report fee is $25. That's the 18th lowest of 51 jurisdictions we track. The national median is $35, so West Virginia comes in $10 under it.
| State | Fee | National rank (1 = highest) |
|---|---|---|
| West Virginia | $25 | 29 of 51 |
| Kentucky | $15 | 37 of 51 |
| North Carolina | $203 | 7 of 51 |
| Ohio | $0 | 41 of 51 |
| Virginia | $50 | 22 of 51 |
| Indiana | $31 | 27 of 51 |
West Virginia fees that apply here
| Filing | State fee | Notes |
|---|---|---|
| Annual Report | $25 | annual, January 1 to June 30 |
| Certificate of good standing | $10 |
Annual report and deadlines: West Virginia questions
When is the West Virginia LLC annual report due?
January 1 to June 30
How much is the West Virginia annual report fee?
$25. LLCs in good standing for five consecutive years may elect to file a biennial report for $50 instead.
What happens if I file my West Virginia annual report late?
$50 late penalty
Can West Virginia dissolve my LLC for not filing?
Administratively dissolved if the report remains unfiled 60 days after the due date.
Where do I file the West Virginia report?
With the West Virginia Secretary of State, Business and Licensing Division, online at its filing portal.
Sources and verification
Last checked against official state sources on . States change fees with little notice, so confirm on the filing portal before you pay. How we verify.