West Virginia Closing Costs for Sellers in 2026: Transfer Tax, Fees and Real Numbers

West Virginia imposes a state excise tax of $1.10 for each $500 of value on a real estate transfer, which works out to 0.22%. The statute says the grantor, meaning the seller, pays it unless the grantee accepts the document without it paid. Commission, loan payoff and prorated property taxes are the other main seller costs.

West Virginia’s tax is small and falls on the seller by default

West Virginia’s transfer tax is an excise tax on the privilege of transferring title to real estate. West Virginia Code section 11-22-2 sets the rate at $1.10 for each $500 of value or fraction thereof, as represented by the document. Divide $1.10 by $500 and you get 0.22%, which is low compared with a number of other states.

The statute makes the tax payable at the time of delivery, acceptance or presenting for recording of the document. On who pays, it says the tax shall be paid by the grantor, meaning the seller, unless the grantee accepts the document without the tax having been paid, in which case the grantee pays it. For transfers by a trustee or a county clerk of real estate sold for taxes, the statute says the grantee pays.

Item	What the statute says
State excise tax rate	$1.10 for each $500 of value or fraction thereof (0.22%)
Payable	At delivery, acceptance or presenting for recording
Default payer	Grantor (seller)
If the grantee accepts the document without the tax paid	Grantee pays
Tax-sale transfers by a trustee or county clerk	Grantee pays
Separate fee listed on the page	$20 on transfers for consideration, to the Affordable Housing Fund

This guide covers the state rate from section 11-22-2. Ask your title company about any county-level charges that apply to your closing, because we did not source those.

Worked example: a hypothetical $300,000 sale

$300,000 divided by $500 = 600 units
600 x $1.10 = $660 state excise tax
Add the separate $20 fee listed on the statute page: $680

By default the grantor pays, so a seller’s transfer tax line on this sale is $660 for the excise tax, plus the $20 fee if your title company confirms it applies to your deal. If your contract shifts it to the buyer, the same amounts apply on the buyer’s side. Read the closing cost clause and ask your title company what is customary locally.

The other costs a West Virginia seller should plan for

Agent commission. Negotiable.
Mortgage payoff. Your balance plus interest through payoff.
Prorated property taxes. Settled between buyer and seller by your contract.
Title, escrow and recording fees. These vary by company and county. Who pays each is set by your purchase contract.
Title insurance. We did not source a West Virginia rate schedule, so ask for a quote.
Repairs and credits. Whatever you agree to after inspection.

What this means if you flip or wholesale in West Virginia

Because the default payer is the grantor, a flip puts the tax on your side at the exit: $660 on a $300,000 sale. On your purchase, the original seller is the grantor, so under the default you do not pay it. Check your purchase contract, though, since parties can agree differently.

The low rate makes West Virginia friendlier than states where the tax runs into the several percent range. It is still a real line item on a thin deal, and it is the easiest to miss because it looks small.

For wholesalers, an assignment usually means one deed from the original seller to your end buyer, so there is one transfer and one tax. A double close means two closings and two sets of costs. In the first, the original seller is the grantor. In the second, you are the grantor and, by default, you pay the tax on the resale price. That is a real cost of a double close that an assignment avoids. Whether your assignment fee affects the value on the document is a question for your title company.

For your maximum allowable offer:

Start from after-repair value and subtract repairs, holding costs, financing costs and your profit target.
Subtract commission and selling costs, including 0.22% of your exit price for the transfer tax.
Subtract title and escrow on each closing, and the second transfer tax if you double close.

Run your numbers

Automize CRM has a free closing cost calculator for building the transfer tax into an offer.

This guide is general information, not tax or legal advice. Confirm your exact figures with your title company or closing attorney.

Sources

Rates checked October 24, 2026. General information, not tax or legal advice.

Common questions

What is the West Virginia real estate transfer tax rate?

West Virginia Code section 11-22-2 imposes an excise tax on the privilege of transferring title to real estate at $1.10 for each $500 of value or fraction thereof, as represented by the document. That is 0.22% of value. The statute makes it payable at delivery, acceptance or presenting for recording.

Who pays the transfer tax in West Virginia?

The statute says the tax is paid by the grantor, the seller, unless the grantee accepts the document without the tax having been paid, in which case the grantee pays it. For transfers from a trustee or a county clerk of real estate sold for taxes, the grantee pays. Your purchase contract can allocate costs differently.

Is there any other fee on a West Virginia transfer?

The page for West Virginia Code section 11-22-2 also describes a separate $20 fee on the privilege of transferring real estate for consideration, directed to the Affordable Housing Fund. Ask your title company whether that fee and any county-level charges apply to your closing, and get an itemized estimate.

Is the West Virginia transfer tax negotiable?

Closing cost allocation is set by your purchase contract, and the statute’s default is that the grantor pays unless the grantee accepts the document without the tax paid. Ask your title company or closing attorney what is customary locally, and put any agreed change in writing in the contract.