State guide · WV
West Virginia sales tax and property tax
A 6% sales tax that let go of groceries step by step, a summer holiday that even covers sports gear, and the smallest median property tax bill of any state.
Facts read on official West Virginia pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 6%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $881
- Effective property rate
- 0.52% · #40 of 51
West Virginia's consumers sales and service tax is 6% statewide, and qualifying municipalities may add a municipal sales tax of up to 1%, collected by the state Tax Division. Food and food ingredients have been untaxed since July 1, 2013, after the state cut its grocery tax from 6% to 3% in 2008 and 2% in 2012. Prescription drugs are exempt, but over-the-counter medicine is not. Clothing is taxed, except over a four-day holiday in late summer that also covers laptops, school supplies and sports equipment. On property, West Virginia posts the smallest median bill of the 51: $881 in 2024 on a $170,800 home (Census ACS), ranked 51 of 51, an effective 0.52%. Every property is assessed at 60% of value as of July 1, and the state itself takes a small share of the levy alongside counties, school boards and cities. Owners 65 or older or disabled exempt $20,000 of assessed value, and paying early earns a 2.5% discount.
Total to pay
$106.00
Sales tax $6.00 · 6% of the price
| Price before tax | $100.00 |
| State tax · 6% | $6.00 |
| Local tax · 0% | $0.00 |
| Total | $106.00 |
Rule applied: general state rate. How this is calculated.
Sales tax in West Virginia
The grocery story explains much of West Virginia's sales tax today. Food once paid the full 6%; the rate dropped to 3% in 2008, to 2% in 2012, and ended after June 30, 2013. A $160 grocery run now owes nothing to the state. The exemption does not reach the pharmacy shelf: a $15 box of cold medicine is taxable, $1.05 in a city charging the 1% municipal tax, since only drugs dispensed on prescription are exempt.
Local tax is limited to cities. Only municipalities that qualify under state law may levy it, it cannot exceed 1%, and the Tax Division administers it and publishes the list of cities that impose it. There is no address lookup; check that list, then add the municipal rate in the calculator above if your city appears. Four developments, Charles Pointe, The Ridges, University Town Center and The Highlands, collect a 6% special district excise tax in place of state sales tax, so shoppers there pay the same rate under another name. A factory-built home used as a year-round principal residence is taxed on half its price.
The July 31 to August 3, 2026 holiday runs Friday to Monday and has its own price limits per item: clothing up to $125, laptops and tablets up to $500, school supplies up to $50, instructional material up to $20, and sports equipment up to $150, an unusual category. $140 of sports equipment saves $8.40 of state tax; a $480 tablet saves $28.80. Since April 7, 2025, businesses no longer make an accelerated sales tax payment each June.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 6% | yes | 6% consumers sales and service tax and use tax on goods and services. Municipalities that qualify may add a municipal sales and use tax of up to 1%; in a few economic opportunity development districts a special district excise tax replaces the state sales tax at the same 6% rate. |
| Groceries (food for home) | 0% | no | The tax on food and food ingredients for human consumption ceased after June 30, 2013 (W. Va. Code 11-15-3a), after being cut to 3% in 2008 and 2% in 2012. |
| Clothing | 6% | yes | Clothing is taxable except during the summer sales tax holiday ($125 or less per item). |
| Prescription drugs | 0% | no | |
| Factory-built homes used as a principal year-round residence | 6% | 6% applied to half of the sale price; other factory-built home sales pay 6% on the full price. |
Local sales taxes
Levied by qualifying municipalities (municipal sales and use tax, administered by the state Tax Division). Municipal sales tax may not exceed 1% (W. Va. Code 8-13C-4).
Sales tax holidays in 2026
| Holiday | Dates | What qualifies |
|---|---|---|
| West Virginia Sales Tax Holiday | July 31, 2026 to August 3, 2026 | clothing $125 or less; laptops and tablets $500 or less; school instructional material $20 or less; school supplies $50 or less; sports equipment $150 or less |
The holiday runs from the Friday before the first Sunday in August to the following Monday (four days).
Worth knowing about West Virginia sales tax
- West Virginia's holiday lasts four days (Friday to Monday) and includes sports equipment up to $150, an unusual category. source
- Nonprescription medications are taxable; only drugs dispensed on prescription are exempt. source
- Groceries were taxed at 6% before 2008; the rate fell to 3%, then 2%, and the food tax ended on July 1, 2013. source
- Since April 7, 2025 (SB 615), businesses no longer make an accelerated sales tax payment each June. source
- Four developments (Charles Pointe, The Ridges, University Town Center, The Highlands) collect a 6% special district excise tax instead of state sales tax. source
Property tax in West Virginia
Every West Virginia property is assessed each year as of July 1 at 60% of its true and actual value. The Census median home of $170,800 is therefore assessed at $102,480, and the state constitution sorts property into four classes, each with its own maximum levy rate. County boards of education, county commissions, municipalities and the state all levy on that assessment. With an effective rate of 0.52% (Census), ranked 40 of 51, a $250,000 house would owe about $1,290.
The homestead exemption is reserved for owners aged 65 or older or permanently and totally disabled who live in the home and reside in West Virginia: $20,000 of assessed value, about $33,333 of market value at the 60% ratio. On the median home, it lowers the assessment to $82,480. Apply with the county assessor; the exemption attaches to the home occupied on July 1 and applies to the following tax year.
The calendar rewards punctual owners. The bill is split in two halves, the first due September 1 and the second March 1 of the next year, and each half paid before its due date earns a 2.5% discount: on a bill the size of the state median, $22.03 a year. Late taxes draw 9% interest a year. Cars are taxed as personal property, but the Motor Vehicle Property Tax Adjustment Credit lets owners who paid on time recover that tax on their income tax return.
Property tax on a home in West Virginia
Typical bill per year
$881
| Per month | $73 |
| Median effective rate in West Virginia | 0.52% |
| Median bill paid | $881 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | West Virginia |
|---|---|
| Median home value (owner-occupied) | $170,800 |
| Median real estate taxes paid | $881 |
| with a mortgage | $1,134 |
| without a mortgage | $699 |
| Effective rate (tax ÷ value) | 0.52% |
| Rank by effective rate (1 = highest) | 40 of 51 |
| Rank by median bill | 51 of 51 |
How the taxable value is set
All property is assessed annually as of July 1 at 60% of its true and actual value (W. Va. Code 11-3-1). The state constitution divides property into four classes with different maximum levy rates. Who levies the tax: county boards of education, county commissions, municipalities and the State
Payment calendar: Payable in two installments: first half due September 1 of the tax year, second half due March 1 of the next year. A 2.5% discount applies to each half paid before its due date; delinquent taxes accrue 9% interest per year.
Other property tax relief
- Motor Vehicle Property Tax Adjustment Credit. Income tax credit for personal property taxes paid on time on eligible vehicles (cars, trucks, motorcycles, buses, trailers); leasing companies must pass it on. source
Worth knowing about West Virginia property tax
- Paying early earns a 2.5% discount on each half of the property tax bill. source
- Unlike most states, West Virginia itself levies a small share of property tax, alongside counties, school boards and cities. source
- Assessment is at 60% of market value: a home worth $200,000 is assessed at $120,000 before any exemption. source
- Vehicles are taxed as personal property, but owners can recover the tax through the Motor Vehicle Property Tax Adjustment Credit on their income tax return. source
- The homestead exemption for seniors and disabled owners is $20,000 of assessed value, which equals about $33,333 of market value at the 60% ratio. source