Key figures
West Virginia compliance
2026, with sources
Secretary of State
A Delaware corporation doing business in West Virginia obtains a certificate of authority from the Secretary of State ($100). From then on it files an annual report and pays a $25 fee by June 30 each year; the fee is the Secretary of State’s charge for acting as the company’s statutory attorney-in-fact. After five consecutive timely annual reports, a company may elect to file every two years instead.
The statute is blunt about the consequence: a corporation that hasn’t paid the fee and filed the report may not engage in business activity in the state.
State Tax Department and Treasury
Corporations in a unitary group file a combined corporation net income tax report with the State Tax Department. Sales tax returns are filed monthly, by the 20th of the following month, once the company is registered. Unclaimed property covering the 12 months before July 1 is reported to the State Treasurer before November 1.
An example first year: a startup that registers in West Virginia in 2026 files its first annual report by June 30, 2027, its 2026 corporation net income tax return in 2027, and its first unclaimed property report before November 1 of the year property first goes dormant.
Cities
West Virginia municipalities may levy their own business and occupation tax on gross receipts, within rate limits set in state law, and a municipal sales and use tax of up to 1%. A company opening an office in a West Virginia city checks that city’s taxes and licenses separately from the state’s.
Deadlines
- Jun 30Annual report and $25 fee to the Secretary of State
- Before Nov 1Unclaimed property report (12 months before July 1)
- 20th of the following monthSales and use tax return (monthly filers)
The federal baseline
This page covers what West Virginia adds. The federal rules underneath it apply here too.
Common questions
Is there an annual report in West Virginia?
Yes. Every corporation authorized to do business in West Virginia files an annual report with the Secretary of State and pays a $25 fee by June 30. After five consecutive timely annual reports, a company can elect to file biennially instead. A corporation that hasn’t filed and paid can’t engage in business activity in the state.
Do West Virginia cities tax businesses?
If it has a location in a city that levies one, it may. West Virginia municipalities can impose a business and occupation tax on gross receipts, within limits set by state law. The rate and filing come from the city, not the State Tax Department.
Compliance next door
- KYKentucky complianceKentucky compliance is a $90 certificate of authority, a $15 annual report between January and June 30, Form 720 with the LLET, local net profits returns wherever you operate, and an unclaimed property report before November 1.
- MDMaryland complianceMaryland compliance is a $300 annual report to SDAT by April 15, Form 500 in the fourth month after year end, and unclaimed property by October 31.
- OHOhio complianceOhio has no annual report and no franchise tax; compliance is a $99 foreign license, BWC coverage from the state fund, local tax registrations and a November 1 unclaimed funds report.
- PAPennsylvania compliancePennsylvania compliance is the RCT-101 by May 15, a new $7 annual report by June 30, and unclaimed property by April 15. Philadelphia adds its own business tax and license.
- VAVirginia complianceVirginia compliance is Form 500 in the fourth month after year end, an SCC fee and report every anniversary month priced by authorized shares, and local BPOL licenses.
More of the West Virginia guide
- AccountingAccounting and state tax in West VirginiaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in West VirginiaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in West VirginiaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in West VirginiaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in West VirginiaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.