West Virginia Transfer Tax: How Much It Is and Who Pays
West Virginia's Excise Tax on Transfer of Real Property is $1.10 per $500 of price or fraction (0.22%): $558 on a $253,300 home.
West Virginia transfer tax by purchase price
| Purchase price | State tax | Total |
|---|---|---|
| $150,000 | $330 | $330 |
| $200,000 | $440 | $440 |
| $250,000 | $550 | $550 |
| $300,000 | $660 | $660 |
| $350,000 | $770 | $770 |
| $400,000 | $880 | $880 |
| $450,000 | $990 | $990 |
| $500,000 | $1,100 | $1,100 |
| $600,000 | $1,320 | $1,320 |
| $700,000 | $1,540 | $1,540 |
| $800,000 | $1,760 | $1,760 |
| $1,000,000 | $2,200 | $2,200 |
Transfer tax calculator
Who pays
In West Virginia the seller pays the transfer tax by statute or custom, so it usually reduces the seller's proceeds rather than adding to the buyer's closing costs. Paid by the grantor (seller) unless the grantee (buyer) accepts the document without the tax having been paid, per Section 11-22-2(b). Source
Frequently asked questions
How much is the transfer tax in West Virginia?
The state rate is $1.10 per $500 of price or fraction (0.22%), which is $558 on a $253,300 home.
Who pays the transfer tax in West Virginia?
In West Virginia the seller pays the transfer tax by statute or custom, so it usually reduces the seller's proceeds rather than adding to the buyer's closing costs. Paid by the grantor (seller) unless the grantee (buyer) accepts the document without the tax having been paid, per Section 11-22-2(b). Source
Is there a mortgage or recordation tax too?
No. West Virginia taxes the deed only; recording the mortgage costs a flat recording fee, not a percentage.
Are there exemptions?
W. Va. Code Section 11-22-2 exempts transfers for no consideration, government transfers, and transfers securing a debt, among other categories; there is no general first-time-buyer credit. A flat $20 fee (WV Affordable Housing Trust Fund) applies to every non-exempt deed regardless of price.
Sources
- West Virginia Code Section 11-22-2, Rate of tax; when and by whom payable; additional county tax
- Who pays
Rates as the statute or revenue department publishes them, checked 2026-09-22. Figures are computed from those rates and rounded to the dollar; exemptions for first-time buyers or principal residences are noted where they exist and are not applied. All sources.
All West Virginia buyer closing costs → West Virginia title insurance cost →
Figures are computed from the statute cited above and rounded to the dollar. This is general information, not tax or legal advice.
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