How much is the West Virginia corporation annual report?

$25, filed every year. It is filed as the Annual Report for Corporations (filed through the WV One Stop Business Portal / Secretary of State).

West Virginia Corporation Annual Report

By Edmond Hui · Facts verified July 29, 2026 against primary state sources

A West Virginia corporation files the Annual Report for Corporations every year and pays $25. Filed each year between January 1 and July 1; $25 if paid by the July 1 deadline ($75 for profit entities after July 1, which includes a $50 late fee)

Filing for an LLC instead? See the West Virginia LLC annual report.

West Virginia corporation annual report requirements: West Virginia files an annual corporate report for $25. West Virginia imposes a corporate income tax. — The report fee shown is the state filing charge only; income or franchise tax, where owed, is covered separately on this page. Source: MyStateLLC 50-state corporation dataset, compiled from state filing offices and revenue departments, July 2026; any figure we could not confirm is labeled on the page.

Filing cadenceEvery year

Report fee$25

Corporate income taxYes

What West Virginia requires

Annual Report for Corporations

Frequency	every year
Due	Filed each year between January 1 and July 1; $25 if paid by the July 1 deadline ($75 for profit entities after July 1, which includes a $50 late fee)
Fee	$25
Form	Annual Report for Corporations (filed through the WV One Stop Business Portal / Secretary of State)

Sourcing note: no separately numbered paper form

West Virginia is one of 41 states on an annual corporate reporting cycle. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.

What the filings cost over five years

State filing charges only, incorporation plus five years of reporting, annualized. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.

Period	State filing charges
Incorporation	$100
Each year after (report, annualized)	$25
Five-year equivalent (annualized)	$225

That ranks West Virginia 21st cheapest of 49 states on five-year corporate filing charges.

West Virginia corporation vs West Virginia LLC

State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.

	Corporation	LLC
Formation filing fee	$100	$100
Report cadence	Every year	Every year
Report fee	$25	$25
Entity-level tax on the LLC side	N/A	West Virginia Business Registration Certificate

Both entities cost $100 to file in West Virginia, so the filing fee is not a reason to pick one over the other.

Full West Virginia LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained

State taxes a West Virginia corporation pays

Corporate income tax

Applies	Yes
Rate	6.5% flat on West Virginia taxable income (starting point is federal taxable income); no income threshold or exemption bracket

Franchise or gross-receipts tax

West Virginia repealed its Business Franchise Tax effective January 1, 2015; there is no franchise tax. Corporations pay only the flat 6.5% Corporation Net Income Tax.

What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what West Virginia levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.

C-corp return: Form WV/CNF-120 (West Virginia Corporation Net Income Tax Return)

Frequently Asked Questions

: $25, filed every year. It is filed as the Annual Report for Corporations (filed through the WV One Stop Business Portal / Secretary of State).
: Filed each year between January 1 and July 1; $25 if paid by the July 1 deadline ($75 for profit entities after July 1, which includes a $50 late fee).

Where these numbers come from

This page covers the recurring report a for-profit corporation files with West Virginia. Every figure was checked against West Virginia's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.

Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.

Primary sources:

https://sos.wv.gov/business/Pages/StartBusiness.aspx
https://tax.wv.gov/Business/CorporateIncome/Pages/CorporateIncomeTax.aspx
https://tax.wv.gov/Documents/TSD/tsd100.pdf
https://sos.wv.gov/FormSearch/Business/Corporation/cd-1.pdf
West Virginia statute: W. Va. Code 59-1-2 (filing fees)

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

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