Taxes in West Virginia
Every state-level tax in West Virginia, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
In West Virginia, no single tax type stands out as unusually burdensome or light, since the state's rates rank in the middle nationally rather than in the top or bottom three for any category. That said, income tax likely carries the most weight for a typical resident, simply because it scales directly with earnings and applies to wages from the first dollar, whereas property and sales taxes are tied to specific purchases or holdings. Property taxes matter mainly to owners, and sales tax only on what people buy. For most working residents, then, income tax is the lever that most consistently shapes what they owe.
State income tax
4.82% 6 brackets · graduated.
Local income tax: Charleston levies a city service fee of $6/pay period. See all local income taxes.
Sales tax
The combined state + local sales tax rate is 6.60%. State rate 6.00% plus an average 0.60% local.
Estate & inheritance tax
West Virginia imposes no state estate or inheritance tax—only the federal estate tax applies.
Real estate transfer tax
West Virginia levies a transfer tax of 0.220% — Excise tax on transfers.
Cigarette Tax
West Virginia levies a cigarette tax of $1.20 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
West Virginia levies a gas tax of 35.70¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
West Virginia levies a beer tax of $0.177 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
West Virginia levies a wine tax of $1.000 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
West Virginia levies a spirits tax of $8.980 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 0.49%. Compare counties below for local rates.
Counties in West Virginia by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| McDowell County | 0.67% | $50,000 |
| Wetzel County | 0.67% | $107,900 |
| Boone County | 0.67% | $93,100 |
| Ritchie County | 0.66% | $115,900 |
| Kanawha County | 0.65% | $147,300 |
| Fayette County | 0.64% | $105,800 |
| Hancock County | 0.63% | $130,800 |
| Cabell County | 0.60% | $164,400 |
| Ohio County | 0.60% | $166,000 |
| Wood County | 0.59% | $158,500 |
| Marion County | 0.59% | $166,700 |
| Mason County | 0.59% | $120,300 |
| Putnam County | 0.59% | $223,300 |
| Tyler County | 0.57% | $121,300 |
| Logan County | 0.56% | $103,400 |
| Harrison County | 0.55% | $166,200 |
| Pleasants County | 0.54% | $151,000 |
| Mercer County | 0.54% | $121,700 |
| Taylor County | 0.54% | $148,800 |
| Jackson County | 0.53% | $157,200 |
| Jefferson County | 0.53% | $350,800 |
| Brooke County | 0.53% | $141,500 |
| Berkeley County | 0.53% | $266,300 |
| Wirt County | 0.52% | $115,800 |
| Lincoln County | 0.51% | $105,300 |
| Doddridge County | 0.50% | $160,800 |
| Raleigh County | 0.50% | $150,900 |
| Gilmer County | 0.49% | $83,800 |
| Preston County | 0.49% | $162,800 |
| Morgan County | 0.47% | $240,600 |