West Virginia transfer tax
West Virginia charges a real property excise (transfer) tax of $1.10 per $500 of value for the state plus a county excise tax, typically $0.55 per $500 — about $3.30 per $1,000 (0.33%) in total. The seller usually pays.
Some counties with farmland protection programs levy an additional county excise tax (up to $1.10 per $500) — check with the county clerk.
West Virginia state transfer tax calculator
- State
- County
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| West Virginia state excise tax on privilege of transferring real propertyState | $1.10 per $500 | Seller | $880.00 |
| West Virginia county excise tax on transfer of real propertyCounty | $0.55 per $500 | Seller | $440.00 |
| Total transfer tax (0.33% of the price) | $1,320.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it. State taxes only — pick your place above to add local taxes.
Transfer tax in West Virginia by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $825 | 0.33% | $825 | $0 |
| $400,000 | $1,320 | 0.33% | $1,320 | $0 |
| $600,000 | $1,980 | 0.33% | $1,980 | $0 |
| $800,000 | $2,640 | 0.33% | $2,640 | $0 |
| $1,000,000 | $3,300 | 0.33% | $3,300 | $0 |
| $1,500,000 | $4,950 | 0.33% | $4,950 | $0 |
| $2,500,000 | $8,250 | 0.33% | $8,250 | $0 |
| $5,000,000 | $16,500 | 0.33% | $16,500 | $0 |
Negotiable amounts are shown half to each side.
Selling in West Virginia?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Transfers to or from government
- Deeds between spouses or parent and child for nominal consideration
- Deeds to secure a debt or release security
- Corrective deeds
- Transfers by will or intestacy
- Partition deeds
Questions
Who pays transfer tax in West Virginia?
By custom the seller pays the state and county excise taxes, but the contract can change that.
How much is the West Virginia transfer tax?
Typically $1.65 per $500 of value ($1.10 state + $0.55 county), about $990 on a $300,000 home; some counties add a farmland protection tax.
How much is transfer tax on a $500,000 house in West Virginia?
The state part is $1,650; local taxes can add more — pick your city or county above.
Sources
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.