Short-Term Rental Tax in West Virginia (WV)
The state-level tax rate on short-term rentals in West Virginia is 12.0% , consisting of 6.0% sales tax and 6.0% lodging tax. West Virginia applies general sales and lodging taxes to STRs without STR-specific legislation. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in Charleston reaches 18.0%. STR operators must register with the state. West Virginia charges a 6% state sales tax and a 6% state hotel occupancy tax on short-term accommodations. Municipalities may add a local hotel occupancy tax of up to 6%.
Annual Tax Estimate for West Virginia
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (Charleston).
| Nightly Rate | Gross Revenue | State Tax (12.0%) | Charleston Tax (18.0%) |
|---|---|---|---|
| $100.00/night | $23,700 | $2,844 | $4,266 |
| $150.00/night | $35,550 | $4,266 | $6,399 |
| $200.00/night | $47,400 | $5,688 | $8,532 |
| $300.00/night | $71,100 | $8,532 | $12,798 |
| $500.00/night | $118,500 | $14,220 | $21,330 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in West Virginia
Local taxes significantly impact the total STR tax burden in West Virginia. The table below shows combined state + local rates for 3 cities, sorted by total rate. The highest combined rate is 18.0% in Charleston.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Charleston | 6.0% | 18.0% | $36.00 | Very High | City of Charleston 6% municipal hotel occupancy tax. |
| Thomas/Davis (Canaan Valley) | 3.0% | 15.0% | $30.00 | High | Tucker County 3% hotel occupancy tax. Ski and outdoor recreation area. |
| Lewisburg | 3.0% | 15.0% | $30.00 | High | Greenbrier County 3% hotel occupancy tax. |
How West Virginia Compares to Other States
Below is a comparison of West Virginia with five states that have similar state-level STR tax rates. This comparison helps illustrate where West Virginia stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| West Virginia (WV) | 12.0% | 6.0% | 6.0% | Yes | Required |
| Rhode Island (RI) | 12.0% | 7.0% | 5.0% | Yes | Required |
| Illinois (IL) | 12.3% | 6.3% | 6.0% | Yes | Required |
| Texas (TX) | 12.3% | 6.3% | 6.0% | Yes | Required |
| Massachusetts (MA) | 11.7% | 6.3% | 5.7% | Yes | Required |
| New Jersey (NJ) | 11.6% | 6.6% | 5.0% | Yes | Required |
Frequently Asked Questions About West Virginia STR Taxes
What is the short-term rental tax rate in West Virginia in 2026?
The state-level tax rate on short-term rentals in West Virginia is 12.0%, consisting of 6.0% sales tax and 6.0% lodging tax. Local taxes can bring the total to 18.0% in cities like Charleston. At $200/night with 65% occupancy, the state-level tax alone is approximately $5,688 per year.
Does Airbnb collect STR taxes in West Virginia?
Yes. Airbnb, Vrbo collect state taxes. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in West Virginia?
Yes. West Virginia requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in West Virginia also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in Charleston, West Virginia?
The total combined tax rate in Charleston is 18.0%, which includes the 12.0% state rate plus 6.0% in local taxes. City of Charleston 6% municipal hotel occupancy tax. At $200/night with 65% occupancy, this amounts to approximately $8,532 per year in taxes.
How much will I owe in STR taxes in West Virginia?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (12.0%), a property earning $200/night with 65% occupancy would owe approximately $5,688/year in state taxes alone. In Charleston, the total tax at the same rate would be approximately $8,532/year. Use our STR tax calculator for a customized estimate.
Calculate Your West Virginia STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in West Virginia. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.