West Virginia LLC vs Michigan LLC (2026)
Written for owners based in West Virginia.
Verdict: for most owners, form where the business is based
Michigan and West Virginia both charge $25 a year, so formation and deadlines decide it. Michigan asks $50 against $100, and its Annual Statement falls on February 15 rather than June 30. Michigan filings go to LARA's Corporations Division rather than a Secretary of State, an ordinary Michigan LLC faces no late fee at all, and a late West Virginia report adds $50 to reach $75. Michigan also keeps owners off the public record. West Virginia's one-time $30 certificate is per fixed location, and registering a Michigan LLC here costs $150.
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Compare West Virginia LLC vs Michigan LLC on filing fees, taxes, privacy laws, and annual costs. Find out which state is actually better for your business.
By Edmond Hui · Last updated: September 23, 2026
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| Factor | West Virginia | Michigan |
|---|---|---|
| Filing Fee | $100 | $50 |
| Processing Time | 5 to 10 business days (paper) | Not published by the state |
| Annual Report Fee | $25 | $25 |
| Annual Report Due | June 30 | February 15 |
| State Income Tax | Yes | Yes |
| Anonymous LLC | No | Yes |
| Publication Requirement | No | No |
| Foreign LLC Cost (if forming out-of-state) | N/A, you're in your home state | $150 + registered agent ~$150/yr |
Full fee breakdown for either state: West Virginia LLC cost and Michigan LLC cost. Owner privacy options for either state: West Virginia anonymous LLC guide and Michigan anonymous LLC guide.
Business Climate: West Virginia vs Michigan
| Factor | West Virginia | Michigan |
|---|---|---|
| 5-year business survival rate | 53.6% (#14 of 51) | 55% (#4 of 51) |
| Business application growth (2026 YTD (Jan to Jul) vs 2025 YTD (same months)) | +19% YoY (#43 of 51 by volume) | +17.3% YoY (#11 of 51 by volume) |
Sources: U.S. Bureau of Labor Statistics, Business Employment Dynamics · U.S. Census Bureau, Business Formation Statistics (BFS)
Compare LLC Costs: West Virginia vs Michigan
West Virginia
Michigan
A figure shown as "from" is the least the state can charge, not a price. Tennessee's report is $300 for up to six members and $50 for each member above six, its franchise tax is the greater of $100 or 0.25% of Tennessee net worth, Wyoming's report is the greater of $60 or $.0002 per dollar of in-state assets, Kentucky's entity tax is $175 up to $3 million of gross receipts and graduated above it, and New York's annual filing fee is graduated on New York source gross income. A total that contains one of those is shown as "from" for the same reason. Costs include every mandatory state charge: the filing fee, the report fee (annualised where a state files biennially), any state entity-level tax shown in its own row above, a one-time publication cost where the state publishes a rate for it, and any one-time registration charge a state requires before the LLC may trade. Two exclusions follow from that wording. Arizona and Nebraska require publication and publish no rate, so no newspaper cost is carried for either and their totals are not the whole cost. Alaska's $50 annual state business licence is a separate charge from the Secretary of State fees and is not carried here either. Annualising makes the 1, 3 and 5 year rows a cost of ownership rather than a payment schedule: a biennial state charges its whole report fee in the years it falls due and nothing in between. Entity-level taxes that only apply after a corporate election, or above an owner or income threshold, are excluded and flagged on the state's own cost page. New York's publication cost is carried at a $250 floor, roughly $200 of newspaper cost in a low-cost county plus the $50 Certificate of Publication fee. No county-clerk-designated New York City newspaper publishes a rate card, so the four-figure NYC estimates in wide circulation cannot be traced to a primary source and are not asserted here; budget for materially more than the floor if you file in a NYC county. Every fee was verified against the state's own fee schedule, statute, or revenue authority on 29 July 2026. Excludes registered agent and legal fees. For informational purposes only, not legal or tax advice.
Filing Fees & Formation Costs
West Virginia charges $100 to form an LLC, while Michigan charges $50. Michigan is $50 cheaper upfront. The cost that usually gets overlooked: if you form in Michigan but operate in West Virginia, you must also register as a foreign LLC in West Virginia (a $150 filing) and maintain a registered agent in Michigan (typically around $150 per year). That puts the realistic first-year cost of the Michigan route at roughly $350, versus $100 for simply forming in West Virginia. Only one side of this comparison is knowable: West Virginia publishes a standard turnaround (5 to 10 business days, paper), while Michigan publishes no standard processing time, so the two can't be ranked against each other on speed.
Taxes: West Virginia vs Michigan
Both West Virginia and Michigan levy a personal income tax on pass-through business income, and your LLC's profits will be taxed where you live and operate. Forming in Michigan doesn't change what a West Virginia-based owner pays. Michigan levies a flat 4.25% individual income tax; Treasury confirmed on April 15, 2026 that the rate remains 4.25% for the 2026 tax year because the statutory rate-reduction trigger wasn't met. Neither state imposes a separate franchise or privilege tax on LLCs beyond standard filing fees.
Privacy & Asset Protection
Michigan allows anonymous LLC formation. Member and manager names don't appear on routine public filings. Articles of Organization (Form CSCL/CD-700) require only the company name, purpose, duration, resident agent, and registered office, signed by an organizer who may be a third party, and Michigan's annual statement requires only the resident agent's name and registered office address. No member or manager is listed on any routine public filing. One caveat: Michigan law requires the annual statement to name the person signing and the capacity in which they sign, so a member who signs it personally appears on the public record (the law lets an authorized agent sign instead). A professional LLC is no exception (form CSCL/CD-701 names no member or manager either) but its Article V attests that all members and managers are licensed or otherwise legally authorized to render one or more of the services stated, except as a 1993 Michigan law provides; that limits who may own a PLLC, not who is disclosed. West Virginia doesn't offer that same privacy. West Virginia's annual report includes the LLC's members and managers. Both states provide charging-order protection for LLC members, and for most small businesses the practical difference in asset protection between the two is minimal. One important caveat: if you register your Michigan LLC as a foreign LLC in West Virginia, that West Virginia registration is itself a public record, which can undercut much of the privacy benefit for a business that operates in West Virginia.
Annual Maintenance Costs
West Virginia LLCs file an annual report ($25, due June 30), and Michigan LLCs file an annual report ($25, due February 15). If you form in Michigan while operating in West Virginia, you maintain filings in both states, Michigan's report plus West Virginia's equivalent for your foreign registration, and pay a Michigan registered agent roughly $150 per year. Counting report fees, the agent and any entity-level tax, that brings the Michigan route to roughly $200 a year, versus about $25 to keep a domestic West Virginia LLC in good standing.
When Michigan Actually Makes Sense
Forming in Michigan makes sense in a few specific situations: you need anonymous ownership. West Virginia puts owner or manager information on public filings and Michigan doesn't (usually via a holding company, since operating in West Virginia still requires a public foreign registration there), your business genuinely operates in Michigan, with a real office, employees, or property there, or you're relocating to Michigan in the near future. For a typical small business based in West Virginia, none of these usually apply. Registering a Michigan LLC to do business back home means $150 in West Virginia foreign-registration fees, on top of Michigan's $50 formation fee, while West Virginia's own annual report runs $25 a year and is due June 30. When in doubt, form where you actually do business.
Frequently Asked Questions
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Compare LLC formation services →Or by state: Best LLC services in West Virginia, Best LLC services in Michigan
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Start your LLC with ZenBusiness →Affiliate link. We may earn a commission at no cost to you. MyStateLLC is not a law firm and does not provide legal advice.
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Sources
Each entry below is a document recorded in our verified sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.
- Michigan statute: MCL 450.4103(2) (signer named on filings)
- Michigan statute: MCL 450.4103(3) (authorized agent may sign)
- Michigan statute: MCL 450.4207(3) (annual statement contents)
- Michigan law: Section 904 of P.A. 23 of 1993 (professional LLC ownership exception)
- sos.wv.gov/businessWest Virginia Secretary of State: business entity filings
- sos.wv.gov/media/335/download?inline=West Virginia LLC filing fees
- michigan.gov/lara/bureau-list/cscl/corpsMichigan Department of Licensing and Regulatory Affairs, Corporations Division: business entity filings
- michigan.gov/-/media/Project/Websites/lara/cscl/Folder6/Filing_Fees.pdfMichigan LLC filing fees
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.