State Compliance Pack

West Virginia

Region:

West Virginia LLCs file a low-cost annual report each year by July 1.

Compliance Snapshot

Annual / Periodic Report Annual (Due: July 1 each year)
Report Fee $25 (VERIFY ANNUALLY)
Franchise / Privilege Tax Not Required

West Virginia repealed its business franchise tax in 2015; LLCs are not subject to a separate franchise tax.

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax Pass-through by default; members report income on personal West Virginia returns.
Official Business Portal Visit Portal ↗

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.