West Virginia transfer tax calculator
West Virginia charges the state excise tax on transfer at $1.10 per $500 plus the WV Housing Development Fund fee at $20 per deed. On a $155,000 home at statewide rates, that comes to $361. By custom, the seller pays it. In some places, 9 county and city taxes add to it.
Below is every West Virginia transfer tax rate, state, county and city, and who pays it by custom. Pick a county in the calculator to add local rates. Rates checked 2026-09-30.
Free West Virginia seller net sheet calculator
Change any number and the local costs update.
| Real estate commission (5%) | −$7,750 |
| First mortgage payoff | −$95,000 |
| State excise tax on transfer | −$341 |
| WV Housing Development Fund fee | −$20 |
| Release / satisfaction recording | −$27 |
| Title insurance and settlement | −$250 |
| Other closing fees | −$45 |
| Estimated net to seller | $51,567 |
How much is the transfer tax in West Virginia?
On a $155,000 home, it is about $361 at statewide rates. The table lists the state rules and all 9 county and city taxes, with who pays each one by custom.
| Tax | Level | Rate | Who pays by custom |
|---|---|---|---|
| State excise tax on transfer | State | $1.10 per $500 | Seller |
| WV Housing Development Fund fee | State | $20 per deed | Seller |
| County excise tax on transferApplies: Marion, Marshall, Hancock, Doddridge, McDowell, Pleasants, Ritchie, Taylor, Wirt, Grant counties | County | $1.10 per $500 | Seller |
| County excise tax on transferApplies: Barbour, Boone, Brooke, Calhoun, Jackson, Lewis, Randolph, Ohio, Wayne, Tyler, Cabell, Putnam, Wood, Nicholas, Preston, Summers, Greenbrier, Fayette, Mineral, Mason, Morgan, Hardy, Monroe, Pocahontas, Roane, Upshur counties | County | $1.65 per $500 | Seller |
| County excise tax on transferApplies: Logan, Mingo counties | County | $1.65 per $500 | Seller |
| County excise tax on transferApplies: Jefferson County | County | $1.35 per $500 | Seller |
| County excise tax on transferApplies: Kanawha, Mercer, Wyoming, Raleigh, Clay, Tucker counties | County | $1.10 per $500 (not confirmed with the clerk) | Seller |
| County excise tax on transferApplies: Harrison, Wetzel, Pendleton, Braxton, Lincoln, Webster counties | County | $1.65 per $500 (not confirmed with the clerk) | Seller |
| County excise tax on transfer (incl. farmland protection)Applies: Berkeley, Hampshire, Gilmer counties | County | $2.75 per $500 (not confirmed with the clerk) | Seller |
| County excise tax on transferApplies: Monongalia County | County | $0.55 per $500 (not confirmed with the clerk) | Seller |
| County farmland protection taxApplies: Grant, Nicholas, Preston, Summers, Greenbrier, Fayette, Mineral, Mason, Morgan, Hardy, Monroe, Pocahontas, Roane, Upshur, Jefferson counties | County | $1.10 per $500 | Seller |
Who pays the transfer tax in West Virginia?
By custom, the seller pays it. State excise tax on transfer: paid by the seller. WV Housing Development Fund fee: paid by the seller. The purchase contract can change who pays. Local taxes can follow a different custom. The table lists each one.
How does the West Virginia transfer tax change with price?
It goes up with the price. On a $1,000,000 home, it is about $2,220 at statewide rates.
| Sale price | Seller pays | Buyer pays | Total |
|---|---|---|---|
| $155,000 typical home | $361 | $0 | $361 |
| $250,000 | $570 | $0 | $570 |
| $500,000 | $1,120 | $0 | $1,120 |
| $1,000,000 | $2,220 | $0 | $2,220 |
Is the West Virginia transfer tax different by county?
Yes. Every West Virginia county have a different total on a $155,000 sale.
| County | Seller pays | Buyer pays | Total |
|---|---|---|---|
| Barbour County | $873 | $0 | $873 |
| Berkeley County | $1,214 | $0 | $1,214 |
| Boone County | $873 | $0 | $873 |
| Braxton County | $873 | $0 | $873 |
| Brooke County | $873 | $0 | $873 |
| Cabell County | $873 | $0 | $873 |
| Calhoun County | $873 | $0 | $873 |
| Clay County | $702 | $0 | $702 |
| Doddridge County | $702 | $0 | $702 |
| Fayette County | $1,214 | $0 | $1,214 |
| Gilmer County | $1,214 | $0 | $1,214 |
| Grant County | $1,043 | $0 | $1,043 |
| Greenbrier County | $1,214 | $0 | $1,214 |
| Hampshire County | $1,214 | $0 | $1,214 |
| Hancock County | $702 | $0 | $702 |
| Hardy County | $1,214 | $0 | $1,214 |
| Harrison County | $873 | $0 | $873 |
| Jackson County | $873 | $0 | $873 |
| Jefferson County | $1,121 | $0 | $1,121 |
| Kanawha County | $702 | $0 | $702 |
| Lewis County | $873 | $0 | $873 |
| Lincoln County | $873 | $0 | $873 |
| Logan County | $873 | $0 | $873 |
| Marion County | $702 | $0 | $702 |
| Marshall County | $702 | $0 | $702 |
| Mason County | $1,214 | $0 | $1,214 |
| McDowell County | $702 | $0 | $702 |
| Mercer County | $702 | $0 | $702 |
| Mineral County | $1,214 | $0 | $1,214 |
| Mingo County | $873 | $0 | $873 |
| Monongalia County | $532 | $0 | $532 |
| Monroe County | $1,214 | $0 | $1,214 |
| Morgan County | $1,214 | $0 | $1,214 |
| Nicholas County | $1,214 | $0 | $1,214 |
| Ohio County | $873 | $0 | $873 |
| Pendleton County | $873 | $0 | $873 |
| Pleasants County | $702 | $0 | $702 |
| Pocahontas County | $1,214 | $0 | $1,214 |
| Preston County | $1,214 | $0 | $1,214 |
| Putnam County | $873 | $0 | $873 |
| Raleigh County | $702 | $0 | $702 |
| Randolph County | $873 | $0 | $873 |
| Ritchie County | $702 | $0 | $702 |
| Roane County | $1,214 | $0 | $1,214 |
| Summers County | $1,214 | $0 | $1,214 |
| Taylor County | $702 | $0 | $702 |
| Tucker County | $702 | $0 | $702 |
| Tyler County | $873 | $0 | $873 |
| Upshur County | $1,214 | $0 | $1,214 |
| Wayne County | $873 | $0 | $873 |
| Webster County | $873 | $0 | $873 |
| Wetzel County | $873 | $0 | $873 |
| Wirt County | $702 | $0 | $702 |
| Wood County | $873 | $0 | $873 |
| Wyoming County | $702 | $0 | $702 |
Are there transfer tax exemptions in West Virginia?
Often, yes. Transfers between spouses, to a living trust, and by gift or inheritance are often exempt or taxed less. So are some first-time buyer and low-price sales. The calculator covers an ordinary home sale. Check an exemption with the title company or the county recorder before you count on it.
Sources
Checked 2026-09-30. These are estimates, not tax advice. The title or escrow company confirms the final figures.
West Virginia transfer tax questions
How much is the transfer tax in West Virginia?
West Virginia charges the state excise tax on transfer at $1.10 per $500 plus the WV Housing Development Fund fee at $20 per deed. On a $155,000 home at statewide rates, that comes to $361. By custom, the seller pays it. In some places, 9 county and city taxes add to it.
Who pays the transfer tax in West Virginia?
State excise tax on transfer: paid by the seller. WV Housing Development Fund fee: paid by the seller. The purchase contract can change who pays. Local taxes can follow a different custom. The table lists each one.
How much is the transfer tax on a $500,000 home in West Virginia?
About $1,120 at statewide rates. A county or city tax adds to it where one applies.
Does the buyer pay transfer tax in West Virginia?
Not by custom. The seller usually pays the West Virginia transfer tax.
Is the transfer tax deductible?
Not as a tax. For a seller, the transfer tax is a selling expense that lowers the gain on the sale. A buyer who pays it adds it to the home's cost basis (IRS Publications 523 and 551). Ask a tax adviser about your sale.
When is the transfer tax paid?
At closing. The title or escrow company collects it from the side that owes it. It pays the tax when the deed is recorded.
Put the excise tax on transfer on a seller net sheet.
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