West Virginia · Corporation
How to Start a Corporation in West Virginia
West Virginia's fees are modest, and its speed menu is the most expensive of the group.
See the stepsShort answer
To start a corporation in West Virginia, file Articles of Incorporation with the Secretary of State for $100. At checkout that is $103 for West Virginia plus $123.75 for our formation, $226.75 before card processing. Each year after the year you register, file the annual report and its $25 fee between January 1 and June 30. Expedited service runs from $25 for 24 hours to $500 for one hour.
Last checked .How do I incorporate in West Virginia, step by step?
West Virginia publishes three expedite tiers on top of the $100 articles fee, and the statute caps expedited fees at $500. The annual report is skipped in your first calendar year.
Choose and check the name
The name must contain corporation, incorporated, company or limited, or corp., inc., co. or ltd., and be distinguishable on the Secretary of State's records. See the West Virginia name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation
File the Articles of Incorporation (for-profit corporation) with West Virginia. The fee at our checkout is $103. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
A West Virginia board must have at least one director, and the officers are whoever the bylaws or the board appoint. 5 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Register with West Virginia State Tax Department: business registration (consumers sales tax, withholding). 8
File the annual report
Put the first deadline on your calendar before you file anything else. See the West Virginia annual report page and the filings below.
How much does it cost to incorporate in West Virginia?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $103 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $226.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $281.20 | At filing |
| With the Day-One Bundle | $325 | At filing |
| Annual Report (each year) | $25 6 | between January 1 and June 30 each year after the calendar year of registration |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. State fees: the state's published fee for the Articles of Incorporation (for-profit corporation) is $100; our checkout charges $103 on the state side, and the state's fee schedule does not itemize the other $3. You see it before you pay.
West Virginia at a glance
| Question | West Virginia |
|---|---|
| Formation filing and state fee | Articles of Incorporation (for-profit corporation), $100 1 |
| Expedited filing | 24-hour $25, 2-hour $250, 1-hour $500 2 |
| Name rule | Must contain corporation, incorporated, company or limited, or corp., inc., co., ltd. 3 |
| Registered agent | Registered agent and registered office in West Virginia; an individual who resides in the state or a domestic corporation whose business office is the registered office 4 |
| Directors and officers | At least 1 director; officers: as described in the bylaws or appointed by the board; one individual may hold more than one office 5 |
| Annual report | Annual Report, $25, due between January 1 and June 30 each year after the calendar year of registration 6 |
| Corporate income tax | 6.5% flat 7 |
Do I need a registered agent in West Virginia?
A West Virginia registered agent may be an individual who resides in the state whose business office is the registered office, or a domestic corporation with that same business office. 4 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. West Virginia registered agent rules.
What goes in the West Virginia articles of incorporation?
File Articles of Incorporation for a for-profit corporation. The registered agent is an in-state resident whose business office is the registered office, or a domestic corporation with that office.
West Virginia's published expedite fees for business filings are an additional $25 for 24-hour, $250 for 2-hour and $500 for 1-hour service. 2
Which annual reports and franchise taxes will a West Virginia corporation owe?
File the annual report between January 1 and June 30 each year after the year you registered. Missing June 30 can bring administrative dissolution or revocation. Register with the State Tax Department.
- West Virginia corporations pay a $25 annual report fee, filed between January 1 and June 30 of each year after the year they registered. 6
- A West Virginia C corporation pays the Corporation Net Income Tax at a flat 6.5% of West Virginia taxable income (Tax Division publication TSD 100, revised July 2026). 7
How do I start an S corp in West Virginia?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 10. West Virginia follows the federal classification: S corporations are exempt from the Corporation Net Income Tax and file an information return instead. 9
We file Form 2553 for $165. Run your own numbers in the calculator or read West Virginia: S corp or C corp.
Should I form a corporation or an LLC in West Virginia?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in West Virginia.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in West Virginia as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in West Virginia?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your West Virginia corporation
We file it for $123.75 plus the state fee ($103), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to incorporate in West Virginia?
$100 under West Virginia Code 59-1-2. Expedite and the annual report are extra.
What is the West Virginia annual report fee for a corporation?
$25, filed between January 1 and June 30 of each year after the year you registered.
Can I expedite a West Virginia incorporation?
Yes: an additional $25 for 24-hour, $250 for 2-hour and $500 for 1-hour service, for business filings only.
How many directors does a West Virginia corporation need?
At least one. Bylaws or the board decide which officers you have.
Sources 10 links, checked Nov 7, 2026
- West Virginia charges $100 to file Articles of Incorporation for a for-profit corporation. code.wvlegislature.gov, checked Nov 7, 2026
- West Virginia's published expedite fees for business filings are an additional $25 for 24-hour, $250 for 2-hour and $500 for 1-hour service. sos.wv.gov, checked Nov 7, 2026
- A West Virginia corporate name must contain corporation, incorporated, company or limited, or corp., inc., co. or ltd. code.wvlegislature.gov, checked Nov 7, 2026
- A West Virginia registered agent may be an individual who resides in the state whose business office is the registered office, or a domestic corporation with that same business office. code.wvlegislature.gov, checked Nov 7, 2026
- A West Virginia board must have at least one director, and the officers are whoever the bylaws or the board appoint. code.wvlegislature.gov, checked Nov 7, 2026
- West Virginia corporations pay a $25 annual report fee, filed between January 1 and June 30 of each year after the year they registered. business4.wv.gov, checked Nov 7, 2026
- A West Virginia C corporation pays the Corporation Net Income Tax at a flat 6.5% of West Virginia taxable income (Tax Division publication TSD 100, revised July 2026). tax.wv.gov, checked Nov 6, 2026
- A West Virginia business registers for state taxes with the State Tax Department. tax.wv.gov, checked Nov 7, 2026
- West Virginia follows the federal classification: S corporations are exempt from the Corporation Net Income Tax and file an information return instead. wvlegislature.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.