By state

Short-term rental taxes in West Virginia

What you charge guests, who remits it, and what you have to hold.

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Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

West Virginia is the layer that never changes.

Everything on this page applies right across West Virginia, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What West Virginia charges statewide

These apply across West Virginia. Counties and cities add their own on top, which is where the totals diverge.

TaxRateApplies toConfidence
State Sales and Use TaxWest Virginia State Tax Department 0.06% Total charges for accommodations, including cleaning fees and any other mandatory service charges. High Source

Drawn from the West Virginia jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

The facilitator statute covers only the state sales and use tax, not local lodging taxes.

ChannelWhat you chargeWho remits the state layerConfidence
AirbnbPlatform is merchant of record 6% state sales and use tax. Owner still owes local taxes. The platform High Source
VrboPlatform is merchant of record 6% state sales and use tax. Owner still owes local taxes. The platform High Source
Booking.comYou are merchant of record 6% state sales and use tax owed by owner. Owner still owes local taxes. You do High Source
ExpediaYou are merchant of record 6% state sales and use tax owed by owner. Owner still owes local taxes. You do High Source
GoogleYou are merchant of record 6% state sales and use tax owed by owner. Owner still owes local taxes. You do High Source
WhimstayYou are merchant of record 6% state sales and use tax owed by owner. Owner still owes local taxes. You do High Source
DirectYou are merchant of record 6% state sales and use tax owed by owner. Owner still owes local taxes. You do High Source

Still yours to charge: any local lodging or hotel/motel tax.

Questions owners ask about West Virginia

What is the state lodging tax rate for short-term rentals in West Virginia?

West Virginia applies a 6% state sales and use tax to the rental of hotel rooms and other accommodations, including short-term rentals. City and county lodging taxes may also apply but are not included in the state rate.

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Does Airbnb collect and remit state tax for me in West Virginia?

Yes, Airbnb collects and remits the 6% state sales and use tax on short-term rentals booked in West Virginia. However, Airbnb does not collect or remit any city or county lodging taxes, so those remain the responsibility of the owner.

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Does Vrbo collect West Virginia sales tax for me?

Vrbo is required to collect and remit the 6% state sales and use tax on accommodations booked in West Virginia. Owners are still responsible for any local lodging taxes.

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What is considered a short-term rental for tax purposes in West Virginia?

A short-term rental is any rental of accommodations for less than 30 consecutive days by the same guest. Rentals of 30 days or more are considered long-term and are exempt from state sales tax.

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Do I need a state license or permit for a short-term rental in West Virginia?

You must register for a state sales and use tax account before offering taxable short-term accommodations. There is no separate state short-term rental license or permit.

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How do I file and pay state sales tax for my short-term rental in West Virginia?

You must file returns electronically through the West Virginia MyTaxes online portal. Returns are generally due monthly by the 20th day of the following month. A return is required even if you have no rental income for the period.

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Are long-term stays exempt from tax in West Virginia?

Yes. Rentals of 30 consecutive days or more by the same guest are exempt from the state sales and use tax.

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What local taxes might I owe on my short-term rental in West Virginia?

Cities and counties in West Virginia often impose their own lodging or hotel/motel occupancy taxes. These local taxes are collected separately from the state sales tax and are not remitted by platforms like Airbnb or Vrbo. You are responsible for checking with each locality where your rental is located.

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Do I need to file a state return if I had no bookings this month?

Yes. You must file a sales and use tax return for each required period, even if there were no bookings or tax due. Failure to file can result in a minimum penalty.

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Already researched

Nothing in West Virginia yet

No West Virginia jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often
Channel tax settingsRates entered on each platform, direct included Once
Pricing against the marketRates moved as comps, events and pace change Daily
Guest messagingEnquiries, check-ins, problems at 2am 24/7
Listings and distributionContent, photos and settings across every channel Ongoing
Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout
Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in West Virginia is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.

Rates and rules change. Confirm with the taxing authority before you rely on any figure here.