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Estate and Inheritance Tax in West Virginia

West Virginia's estate tax is tied to the federal state death tax credit, so no estate tax applies now that the federal credit has been repealed.

Last checked . General information, not legal advice.

West Virginia at a glance

State estate tax
No
The estate tax article stays in force only while the federal government allows a credit for state death taxes (26 U.S.C. 2011, now repealed).
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax

Sources

Last checked

The rules in West Virginia

Does West Virginia have a state estate tax?

No. State estate tax in West Virginia: no. The estate tax article stays in force only while the federal government allows a credit for state death taxes (26 U.S.C. 2011, now repealed).

What is the estate tax exemption in West Virginia?

Estate tax exemption in West Virginia: No state estate tax.

What is the top estate tax rate in West Virginia?

Top estate tax rate in West Virginia: No state estate tax.

Where do the West Virginia estate and inheritance tax rules come from?

The rules above come from W. Va. Code 11-11-3 and W. Va. Code 11-11-39. Each source is linked on this page. We last checked them in October 2026.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.