West Virginia C-Corp Formation

Form Your West Virginia C Corporation

Build the investor-ready entity VCs require in the Mountain State, with stock and a cap table, a board of directors, a low $100 filing fee, and the lowest cost of living in the East

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West Virginia state flag

Filed in West Virginia

The Mountain State · WV

Available
  • State filing fee$100
  • Processing time5-10 business days; expedite +$25 (24hr) / $250 (2hr) / $500 (1hr)
  • Our formation feeFree (you pay $100 if you choose a paid plan)
  • Annual report$25/year — due Due by June 30 annually
  • State tax rate6.5% corporate net income tax
  • Expedited option24 hours (+$25)
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Form your West Virginia C-Corp — pay only the state filing fee, nothing more.

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What's included

Everything to launch your West Virginia C-Corp

Free formation means you pay only the $100 state filing fee. All core services are included at no extra charge.

Articles of Incorporation filing

We prepare and submit your Articles of Incorporation to the West Virginia Secretary of State.

Registered agent

Required in West Virginia — we act as your agent for the first year.

EIN from the IRS

Your federal Tax ID — required to open a US business bank account and file taxes.

Corporate bylaws

Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.

Why West Virginia?

Benefits of forming an C-Corp in West Virginia

West Virginia pairs the lowest cost of living among eastern states with a 6.5% corporate net income tax and no franchise tax, helping a C Corporation stretch capital while it scales. For founders raising outside money, incorporating here delivers the investor-ready stock-and-board structure VCs require alongside affordable payroll, real estate, and a growing energy sector.

The entity structure venture capitalists and institutional investors require to fund a priced round

Issue stock and equity to build a cap table for founders, employees, and investors

Perpetual existence that survives changes in ownership, directors, or officers

QSBS / Section 1202 gain-exclusion benefits may apply to qualifying C Corp stock

Low $100 state filing fee and a modest $25 annual report in the Mountain State

Lowest cost of living among eastern states, keeping payroll and operating costs down

Growing energy sector (Marcellus Shale natural gas, wind) and an Appalachian location

Reinvest profits at the 21% flat federal corporate rate to fuel growth

Key features of a West Virginia C-Corp

  • Issues stock to raise venture capital and priced rounds
  • Board of directors and bylaws governance
  • Perpetual existence independent of owners
  • Low $100 filing fee and $25 annual report
  • QSBS / Section 1202 benefits may apply

Major industries in West Virginia

Energy (Natural Gas)HealthcareTourism & RecreationManufacturingAgricultureTechnology
How it works

Form your West Virginia C-Corp in 6 steps

We handle every step while you stay in the loop. Processing takes 5-10 business days; expedite +$25 (24hr) / $250 (2hr) / $500 (1hr).

  1. 01

    Choose Your Corporation Name

    Your name must include a corporate designator such as 'Corporation,' 'Incorporated,' 'Company,' or an abbreviation like 'Corp.' or 'Inc.' Check availability through the West Virginia Secretary of State's business search.

  2. 02

    Appoint a Registered Agent

    West Virginia requires a registered agent with a physical address in the state to accept legal and tax documents on behalf of your corporation.

  3. 03

    File Articles of Incorporation

    Submit your Articles of Incorporation to the West Virginia Secretary of State, listing your authorized shares. The filing fee is $100 and online filing is available; processing takes 5-10 business days, with expedite options from +$25 (24hr) up to +$500 (1hr).

  4. 04

    Adopt Bylaws and Appoint Directors

    Hold an organizational meeting to adopt corporate bylaws, appoint your board of directors, issue initial stock, and record minutes. Founders receiving restricted stock should file an 83(b) election with the IRS within 30 days.

  5. 05

    Obtain an EIN

    Apply for a free EIN from the IRS, required for your corporation's federal tax filings, opening a bank account, issuing payroll, and selling stock.

  6. 06

    File Your Annual Report

    West Virginia corporations must file an annual report with the Secretary of State by June 30 each year. The fee is $25.

Costs & filing details

West Virginia C-Corp costs at a glance

Kicker formation is free — you pay only the required state fees. No hidden charges.

ItemAmount / Detail
State filing fee$100
Kicker formation feeFree (paid plan from $100)
Processing time5-10 business days; expedite +$25 (24hr) / $250 (2hr) / $500 (1hr)
Annual report$25/year — due Due by June 30 annually
Franchise taxNone for LLCs
State tax rate6.5% corporate net income tax
EIN (federal Tax ID)Free from IRS
Expedited filing24 hours (+$25)
Requirements

West Virginia C-Corp requirements checklist

Everything you need to form and maintain a West Virginia C-Corp in 2026.

Formation checklist
  • File Articles of Incorporation with the WV Secretary of State ($100)
  • Appoint a registered agent with a physical West Virginia address
  • Authorize and issue stock, then maintain a cap table
  • Adopt corporate bylaws and appoint a board of directors
  • Obtain an EIN from the IRS
  • File an annual report by June 30 each year ($25)
  • Hold annual director and shareholder meetings with recorded minutes

Filing information

Formation document
Articles of Incorporation
Filing agency
West Virginia Secretary of State
Registered agent
Required
Corporate bylaws
Recommended
EIN
Required
Name reservation fee
$15 (120 days)
Pricing

Free formation — pay only the state fee

Kicker formation is free. You pay the $100 West Virginia state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.

Starter

$0
+ $100 state fee
  • Articles of Incorporation filing
  • Name availability check
  • Digital document delivery
  • Formation status tracking
Start free

Booster

$100
+ $100 state fee
  • Everything in Starter
  • Registered agent (required in West Virginia)
  • EIN / Federal Tax ID
  • Expedited processing (1–2 days)
  • Corporate bylaws
  • Priority support
  • Kicker Voice — 3-day free trial
  • Kicker Pay — free for 15 days
Start Booster

Founder

$150
+ $100 state fee
  • Everything in Booster
  • Business mailing address
  • Bookkeeping — 3 months free
  • Dedicated account manager
  • Rush processing
  • Kicker Voice — 6-day free trial
  • Kicker Pay — free for 30 days
Go Founder
Most popular

Kicker

$230
+ $100 state fee
  • Everything in Founder
  • ITIN filing & preparation
  • Same-day priority processing
  • 2nd year annual filing $0
  • Kicker Voice 12-day + Kicker Pay 60 days free
Get Kicker
100% accuracy guaranteeOn-time filing promise30-day money back

Compare all plans on our pricing page.

FAQ

West Virginia C-Corp questions, answered

Common questions about forming an C-Corp in West Virginia. Can't find an answer? Talk to our team.

How much does it cost to form a C Corporation in West Virginia?

The state filing fee for Articles of Incorporation is $100, and the annual report is $25. Expedited processing is available for an extra $25 (24hr), $250 (2hr), or $500 (1hr) on top of the standard fee.

How long does it take to incorporate in West Virginia?

Standard processing through the West Virginia Secretary of State takes 5-10 business days. You can expedite to 24-hour (+$25), 2-hour (+$250), or 1-hour (+$500) handling.

How is a West Virginia C Corporation taxed?

A C Corp pays the 21% flat federal corporate income tax plus West Virginia's 6.5% corporate net income tax. Profits distributed as dividends are taxed again on shareholders' returns, the 'double taxation' that defines the C Corp. West Virginia imposes no franchise tax, and sales tax is 6%.

Why choose a C Corporation instead of an LLC?

A C Corporation issues multiple classes of stock, supports a cap table, and provides the board-and-bylaws structure that venture capitalists and institutional investors require. It is the standard vehicle for raising priced rounds and SAFEs, and qualifying stock may be eligible for QSBS / Section 1202 gain-exclusion benefits.

What is an 83(b) election and when must I file it?

If you receive restricted stock that vests over time, an 83(b) election lets you be taxed on its value at grant rather than at vesting. You must file it with the IRS within 30 days of receiving the stock, so founders typically file right after incorporating and issuing equity.

Does my West Virginia C Corporation have to file a BOI report?

No. Under FinCEN's March 2025 interim final rule, U.S. domestic corporations and U.S. persons are exempt from Beneficial Ownership Information reporting. Only entities formed abroad and registered to do business in a U.S. state still file.

When is the West Virginia annual report due for a corporation?

The annual report is filed with the West Virginia Secretary of State and is due by June 30 each year. The fee is $25.

Do I need a registered agent and bylaws in West Virginia?

Yes. West Virginia requires a registered agent with a physical in-state address. While bylaws are not filed with the state, your corporation should adopt them and appoint a board of directors to govern operations and satisfy investor due diligence.

Official resources

West Virginia government filing resources

Filing fees for common C-Corp services

Official West Virginia state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.

Name reservation$15

Reserves the entity name for 120 days.

Certificate of good standing$10

$10 flat fee.

Learn more
Certified copy$15

Base $15 for the company formation documents PLUS $5 for each amendment or additional document filing.

Apostille / authentication$10

$10 per certification for the 1st document.

Foreign qualification$100

Foreign FOR-PROFIT corporation $100 (covers C-Corp and S-Corp).

Learn more
Resale / seller's permit$30

West Virginia has NO separate 'seller's permit' or resale permit.

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Articles amendment$25

For-profit corporation amendment under WV Code 31D-10-1006.

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Change of registered agent$15

$15.00 filing fee for a Change of Agent, Address & Officers (AAO), which applies to all business types.

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Reinstatement$25

$25 reinstatement application fee, PLUS all delinquent annual report fees ($25 for each missing year including the current year), PLUS a for-profit late fee of $50 for…

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Dissolution$25

$25.

Learn more

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Ready to form your West Virginia C-Corp?

Formation is free — you pay only the $100 West Virginia state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 5-10 business days; expedite +$25 (24hr) / $250 (2hr) / $500 (1hr).

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