What is the West Virginia state transfer tax rate?

West Virginia charges a state excise tax of $1.10 per $500 of consideration (or fraction thereof). Counties may add their own rate, commonly $1.65 per $500, for a frequent combined total of $2.75 per $500.

Who pays the transfer tax in West Virginia?

By custom the seller (grantor) usually pays the transfer tax in West Virginia, but the parties can negotiate who covers it in the purchase contract. The tax is collected by the county clerk when the deed is recorded.

How is the tax rounded?

The consideration is rounded up to the next full $500 before the rate is applied. A $201,200 sale is treated as $201,500, so a fraction of $500 is taxed as a full increment.

Are any transfers exempt?

Deeds of gift, transfers between spouses, transfers to or from government, and certain corrective or nominal-consideration deeds can be exempt. This tool estimates standard taxable sales; confirm exemptions with the county clerk.

Is this the same as property tax?

No. Transfer tax is a one-time tax paid when the deed is recorded at closing. Annual property tax (ad valorem) is a separate recurring assessment based on the property's appraised value.

West Virginia Real Estate Transfer Tax Calculator

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West Virginia real estate transfer tax

When a deed is recorded in West Virginia, the county clerk collects an excise transfer tax based on the property’s consideration. The statewide rate is $1.10 per $500 of value, and most counties add a local excise rate (commonly $1.65 per $500) authorized under state code. This calculator combines both and applies the statutory rounding rule so you can budget the line item before closing.

How it works

The taxable base is the consideration rounded up to the next whole $500 increment. The number of $500 units is then multiplied by the combined per-$500 rate:

increments = ceil(consideration / 500)
tax = increments * (state_rate + county_rate)

For example, a $250,000 sale with the state rate of $1.10 and a county rate of $1.65 gives 250000 / 500 = 500 increments, times $2.75 = $1,375.00. A price of $250,100 rounds up to 501 increments ($250,500), so the fraction is still charged a full unit.

Tips and notes

Set the county rate to $0 for the handful of jurisdictions that levy only the state portion, or adjust it if your county uses a different local rate.
The tax is one-time and due at recording — it is separate from annual property tax and from any state capital gains owed on the sale.
Gifts, spousal transfers, government transfers, and corrective deeds may be exempt; this tool models standard arm’s-length sales. Always confirm current rates and exemptions with the county clerk where the deed is recorded, as local rates can change.