What is the real estate transfer tax in West Virginia?
In West Virginia, an excise tax of $1.10 for each $500 of value on the privilege of transferring title to real estate, plus an additional county excise tax of 55 cents for each $500, is due when the deed is recorded, and the seller (grantor) pays both unless the buyer accepts the deed without the tax paid, in which case the buyer pays. A county commission may raise its county excise tax to as much as $1.65 for each $500 of value after publishing notice of its intent. Since July 1, 2025, the $1.10 tax is retained by the county where it is collected, and a separate $20 fee is charged on each transfer of real estate for consideration and deposited in the Affordable Housing Fund. Mortgages or deeds of trust given as security for a debt, and transfers to or from the United States, the State of West Virginia or their agencies and political subdivisions, are not documents subject to the tax. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is W. Va. Code §§ 11-22-1, 11-22-2.
| What | West Virginia |
|---|---|
| State transfer tax | $1.10 per $500 plus county tax, paid by the seller |
What the statute says
“… an excise tax upon the privilege of transferring title to real estate at the rate of $1.10 for each $500 value or fraction thereof as represented by the document …”
Quoted word for word from the section’s text.
Source
W. Va. Code §§ 11-22-1, 11-22-2
Read the statute in the West Virginia Code (West Virginia Legislature): code.wvlegislature.gov.
Checked against the statute on November 15, 2026.
This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.
How Seayora uses this rule
This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.
Guides on this rule
- Real Estate Transfer Tax by State: Rates and Who Pays — The state real estate transfer tax rate in each of the 35 jurisdictions that charge one, with the statute and who pays where the law says.
Compare this rule in every state
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The same question in other states
- Alabama
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Illinois
- Iowa