West Virginia Vacation Rental Tax Calculator

Estimate your property tax, lodging tax, federal & state income tax, and depreciation deductions for your West Virginia vacation rental property.

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Tax Types

What Taxes Apply to West Virginia Short-Term Rentals?

West Virginia STR hosts are subject to several types of taxes. Understanding which ones apply — and who collects them — is the first step toward compliance.

Sales Tax

West Virginia applies its state sales tax to short-term rental stays — currently at a base rate that contributes to combined lodging rates of 12%. Cities may add local sales tax on top.

Occupancy / Transient Lodging Tax

West Virginia's lodging/occupancy tax is the primary STR-specific tax. Combined rates reach 12% in Charleston and 12% in Snowshoe. This includes state, county, and city-level components.

Tourism / Convention Center Tax

While West Virginia doesn't have a prominent statewide tourism tax, some cities and resort areas may levy additional tourism development or marketing district assessments of 1–3%.

Federal & State Income Tax

Net rental profit is subject to both federal income tax (10–37% in 2026) and West Virginia's state income tax at 5.12%. Reported on Schedule E (Form 1040). Deduct expenses like mortgage interest, repairs, and depreciation.

Property Tax

West Virginia's average effective property tax rate is 0.58%. Assessed annually on market value. STRs may face higher assessments in some jurisdictions.

Important

Does Airbnb Collect and Remit Taxes in West Virginia?

Airbnb has agreements to collect and remit taxes in West Virginia — but coverage is not always complete.

Airbnb collects West Virginia's state-level lodging tax in most jurisdictions.
In Charleston and Snowshoe: Airbnb may or may not collect all county/city taxes.
Rural areas: You're often fully responsible for all local tax collection.
Even where Airbnb collects, you may owe additional local levies or special district taxes.

Bottom line: Never assume Airbnb handles all your West Virginia tax obligations. Verify with your local tax authority.

Compliance

Do You Need a Tax Permit in West Virginia?

In most West Virginia jurisdictions, yes. Common permits and registrations required:

State sales tax permit / seller's permit
City or county business license
Short-term rental operating permit
Lodging tax registration certificate

Consequences of non-compliance

5–25% penalties on unpaid taxes in West Virginia

Revocation of rental permit

Liens on your property

Tax Overview

Short-Term Rental Taxes in West Virginia

Key tax facts every vacation rental host in West Virginia should know.

State hotel/motel tax: 6%

City hotel tax: 6%

State income tax: 5.12%

Property tax rate: ~0.58%

City Breakdown

Lodging Tax Rates by City in West Virginia

Combined lodging/occupancy tax rates for major vacation rental markets in West Virginia.

CityCombined Rate

Charleston

6% state + 6% city hotel

12%

Snowshoe

6% state + 6% resort

12%

Harpers Ferry

6% state + 6% local

12%

Rates are estimates based on 2024-2025 data. Always verify with your local tax authority.

FAQs About West Virginia Vacation Rental Taxes

Common questions about short-term rental taxes, permits, and compliance in West Virginia.

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