State guide · West Virginia
Starting a Medical Practice in West Virginia
What physicians need to know about West Virginia's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Corporation or Professional LLC
LLC permitted
No
CPOM enforcement
Moderate
Top income tax
Verify — top bracket approximately 4.82% (2024, declining)
Min. franchise tax
None (Business Franchise Tax repealed)
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
West Virginia physicians may form a Professional Corporation under W. Va. Code Chapter 31E (Professional Service Corporations) or a Professional LLC. All shareholders or members must be licensed WV physicians.
Filing is with the West Virginia Secretary of State.
- •Form a Professional Corporation or Professional LLC
- •All shareholders/members must be licensed West Virginia physicians
- •File Articles of Incorporation or Articles of Organization with the Secretary of State
- •File Annual Report with the Secretary of State
Corporate Practice of Medicine
West Virginia recognizes a moderate Corporate Practice of Medicine doctrine. Fee-splitting is prohibited.
Tax Considerations
West Virginia has been reducing personal income tax rates — top bracket approximately 4.82% (declining). Business Franchise Tax was repealed.
- •Top personal income tax: Verify — approximately 4.82% (declining)
- •Business Franchise Tax repealed
- •6% statewide sales tax
West Virginia Board of Medicine
West Virginia does not require entity registration with the Board of Medicine for general practices.
- •No general entity registration required
- •All practicing physicians must hold an active WV medical license (MD or DO via separate boards)
Employment Law Considerations
West Virginia is generally employer-friendly. At-will employment, no state-mandated paid sick leave, and non-competes generally enforceable.
- •At-will employment
- •No state-mandated paid sick leave
- •Non-competes enforceable if reasonable
- •WV minimum wage at $8.75/hour (Verify)
Official resources
Bookmark these official agency portals for West Virginia entity formation, tax registration, and medical board information.
Looking for West Virginia licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for West Virginia.
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