Official Resource
West Virginia Official SOS WebsiteThe West Virginia Secretary of State's Business and Licensing Division registers all business entities, accepts annual reports, and administers the public entity database. West Virginia has satellite offices in Clarksburg and Martinsburg in addition to the main Charleston office. Virtual appointments are available via Microsoft Bookings. Online filing is available through the Business One Stop portal.
Office contact
| Main office address | 1900 Kanawha Boulevard East, Building 1, Suite 157K, Charleston, WV 25302-0770 |
|---|---|
| Phone | (304) 558-8000 |
| Toll-free | (866) 767-8683 |
| Fax | (304) 558-8381 |
| Business@wvsos.gov | |
| Office hours | Monday – Friday, 8:30 a.m. to 5:00 p.m. Eastern Time |
| Clarksburg satellite | 153 West Main Street, Suite G-Third Floor, Clarksburg, WV 26301 — (304) 367-2775 |
| Martinsburg satellite | 229 East Martin Street, Martinsburg, WV 25401 — (304) 356-2654 |
| Entity search | apps.sos.wv.gov/business/corporations |
| Business homepage | sos.wv.gov/business |
Entity formation and filing fees
West Virginia charges a flat $100 for LLC and for-profit corporation formations and a flat $25 for all annual reports regardless of entity type. The 24-hour expedited filing fee ($25) is among the lowest in the country. Qualifying veteran-owned businesses have the $25 annual report fee waived for their first four years. Verify current amounts at sos.wv.gov before filing.
| Filing | Fee |
|---|---|
| Domestic LLC — Articles of Organization | $100 |
| Domestic LLC — Annual Report (due Jan 1–Jun 30) | $25 |
| Domestic For-Profit Corporation — Articles of Incorporation | $100 |
| Domestic For-Profit Corporation — Annual Report | $25 |
| Domestic Nonprofit Corporation — Articles of Incorporation | $25 |
| Domestic Nonprofit Corporation — Annual Report | $25 |
| Foreign LLC — Certificate of Authority | $150 |
| Late Annual Report penalty (after June 30) | +$50 |
| Name Reservation (120 days) | $15 |
| Certificate of Existence | $10 |
| 24-hour expedited processing | +$25 |
| 2-hour expedited processing | +$250 |
| 1-hour expedited processing | +$500 |
Key West Virginia state licensing agencies
| Agency | What it covers | Website |
|---|---|---|
| West Virginia State Tax Department | Sales and use tax, employer withholding, business registration, Business One Stop portal | tax.wv.gov |
| WorkForce West Virginia | Unemployment insurance registration, employer accounts, workforce programs | workforcewv.org |
| West Virginia Division of Labor | Contractor licensing, wage and hour, occupational safety, professional licensing referral | labor.wv.gov |
This guide is informational only and is not affiliated with the West Virginia Secretary of State's office or any state agency listed above. Contact information and fees verified against official West Virginia Secretary of State and WV Code sources, May 2026.
This is an independent, informational guide. It is not affiliated with the West Virginia government or any official agency.
Last verified: May 24, 2026