What changed
- The annual report fee is $25; a biennial report costs $50 and covers two years.
- Biennial filing is an election, open only after five consecutive timely annual reports and while in good standing.
- The late fee is $50 for a missed annual report and $100 for a missed biennial one. More than 30 days late, the Tax Commissioner may suspend the business registration certificate.
From when
1 July 2026, under W. Va. Code § 59-1-2a as amended in the 2026 regular session.
Who it hits
Every West Virginia corporation and LLC, domestic or foreign. The filing window stays 1 January to 30 June.
What to do
File by 30 June as before. If you have filed five years running and want to file every two years, make the election when you file; otherwise nothing changes except the figures above.
The official wording
After July 1, 2026, each corporation, limited partnership, domestic limited liability company, and foreign limited liability company engaged in or authorized to do business in this state shall pay an annual report fee of $25
W. Va. Code § 59-1-2a. code.wvlegislature.gov/59-1-2a/, read 2026-09-29
may elect to file a biennial report in lieu of an annual report if the corporation, limited partnership, domestic limited liability company, or foreign limited liability company has timely filed all required annual reports under this section for five consecutive calendar years and is in good standing with the Secretary of State at the time of election.
W. Va. Code § 59-1-2a(d)(3). code.wvlegislature.gov/59-1-2a/, read 2026-09-29
an administrative late fee in the amount of $50 for an annual delinquency and $100 for a biennial delinquency.
W. Va. Code § 59-1-2a(h)(1)(A). code.wvlegislature.gov/59-1-2a/, read 2026-09-29
The West Virginia page carries every fee, form and deadline with its source: Registered agent in West Virginia.
Sources and dates
- https://code.wvlegislature.gov/59-1-2a/, read 2026-09-29
All changes we have recorded: What changed. Guides: Change your agent Cheapest agent Be your own agent Penalties Report deadlines