West Virginia LLC Annual Report: Fee, Due Date and Penalties

What a West Virginia LLC files to stay in good standing, what it costs and when it's due.

Verified October 2026 against official state sources.

Report fee: $25
How often: Every year
When it's due: Annual report ($25) due between January 1 and June 30 each year.
First report: By June 30 of the year after formation.
Late penalty: $50 statutory late fee ($75 total). It cannot be waived.

Fee details: $25, filed January 1 to June 30 each year, starting the year after the calendar year of formation. Profit entities filing after June 30 pay $75 (includes a $50 late fee); administrative dissolution is possible. The fee is waived for the first 4 years for qualifying veteran-owned businesses (the report is still required).

If you miss a deadline

SOS may begin administrative dissolution once the report is 60 days overdue. Reinstatement is available within 2 years.

Getting reinstated: $25 state fee, plus any back reports, taxes and penalties.

Filing yourself, a West Virginia LLC costs $125 in the first year and $25 a year after.

Full West Virginia cost breakdown →

Sources

Questions

›How much is the West Virginia LLC annual report fee?

West Virginia's required report has a $25 state fee and is filed every year.

›When is the West Virginia LLC annual report due?

Annual report ($25) due between January 1 and June 30 each year. First report: By June 30 of the year after formation.

›What happens if I file the West Virginia annual report late?

$50 statutory late fee ($75 total). It cannot be waived. SOS may begin administrative dissolution once the report is 60 days overdue. Reinstatement is available within 2 years.

›How much does it cost to reinstate a West Virginia LLC?

West Virginia charges a $25 reinstatement fee, plus any back reports, taxes and penalties.

Estimates are for planning only and are not legal or tax advice. States change fees and deadlines; check the official source before you file.