Built from the statute and cross-checked against what the revenue department currently applies.
Verified September 21, 2026 · statute and revenue department cross-checked
The statute and the actual bill do not match. West Virginia has no official statewide table of county excise tax rates. Any site that shows you a single figure for all 55 counties is guessing. We only show the statutory range and tell you to confirm locally.
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Who pays
Seller.
What to know about West Virginia
Each county decides whether to stay at the $0.55 base or raise its excise tax as high as $1.65 per $500, so the total ranges from 0.33 to 0.55 percent. West Virginia does not publish a statewide list of county rates, and most county clerk fee schedules print only the statutory range rather than the rate that county actually adopted. This calculator lets you pick the base or the maximum; call your county clerk to confirm which applies. Since July 1, 2025 the entire $1.10 state portion is kept by the county, though what you pay did not change.
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Sources
Statute: W. Va. Code § 11-22-2
W. Va. Code § 11-22-2 “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 ... there is assessed a fee of $20 upon the privilege of transferring real estate for consideration ... an additional county excise tax ... at the rate of 55 cents for each $500 ... after July 1, 2017, the county may increase the excise tax to an amount not to exceed $1.65 for each $500”
Last verified: September 21, 2026.
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Estimates only. Your closing agent or the county recorder issues the final figure, and exemptions can change what you owe. This page does not collect or store anything you enter.