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Corporation Filing Fees in West Virginia

In West Virginia, filing articles of incorporation for a for-profit corporation costs $100 and the annual report costs $25, due by June 30 each year; since July 1, 2026 some corporations can choose a $50 report every two years.

Last checked . General information, not legal advice.

West Virginia at a glance

Articles of incorporation fee
$100
An extra $1.00 processing fee applies to online filings.
Annual report fee
$25
From July 1, 2026, a corporation with five consecutive timely reports can elect a $50 biennial report instead.
Report frequency
Every year (two-year option)
Due January 1 to June 30. From July 1, 2026, a corporation with five consecutive timely annual reports can elect a biennial report.

The rules in West Virginia

How much does it cost to file articles of incorporation in West Virginia?

Articles of incorporation fee in West Virginia: $100. An extra $1.00 processing fee applies to online filings.

What is the annual report fee for a corporation in West Virginia?

Annual report fee in West Virginia: $25. From July 1, 2026, a corporation with five consecutive timely reports can elect a $50 biennial report instead.

How often does a corporation in West Virginia have to file a report with the state?

Report frequency in West Virginia: Every year (two-year option). Due January 1 to June 30. From July 1, 2026, a corporation with five consecutive timely annual reports can elect a biennial report.

Where do the West Virginia corporation filing fees come from?

The rules above come from W. Va. Code 59-1-2 and W. Va. Code 59-1-2a. Each source is linked on this page. We last checked them in October 2026.

Good to know

A 2026 amendment to W. Va. Code 59-1-2a, effective July 1, 2026, added the optional biennial report with a $50 fee.

Late filing costs an administrative late fee of $50 for an annual report.

What this means in practice

Check the filing office's current fee schedule before you file. Fees are set by statute but can change, and some offices add separate charges for expedited processing, certified copies, name reservations, or paying by card.

Note the report due date when the corporation is formed. Missing a periodic report can lead to late fees, loss of good standing, and eventually administrative dissolution, which can affect contracts and lawsuits.

The formation fee is only one part of the cost. Franchise or privilege taxes, publication requirements, and local business licenses are often separate, so budget for them as well.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.