West Virginia car sales tax calculator

What is West Virginia's motor vehicle sales tax on a car?

It is the state’s consumers sales tax applied to cars: 6% of the sales price, collected before a title is issued. A West Virginia dealer collects it at the time of sale; a private buyer pays DMV with the title application. Many people still call it the privilege tax. The old 5% privilege tax on titles was abolished on July 1, 2008, and the rate has been 6% since July 1, 2017. The minimum taxable value is $500, so the smallest tax is $30. No local tax is added. Charleston’s 1% municipal sales tax does not apply to the car. The tax covers destination, freight, factory options, rust-proofing and protection packages, and a manufacturer’s rebate is not deducted. The doc fee, warranties, service contracts, discounts and GAP are not taxed.

code.wvlegislature.gov · checked Oct 3, 2026

code.wvlegislature.gov · checked Oct 3, 2026

apps.sos.wv.gov · checked Oct 3, 2026

webapps.transportation.wv.gov · checked Oct 3, 2026

Is there a limit on the West Virginia dealer doc fee?

The law gives the DMV commissioner the power to set it. A Dealers Advisory Board advises on the “documentary charges or similar charges motor vehicle dealers may charge consumers for documentary services in relation to securing a title, which such charges the commissioner is hereby granted authority to set”. The statute itself names no amount. We found no rule or DMV notice that states an amount. A dealer association reported that the board voted in May 2024 to raise the figure from $499 to $575 from July 1, 2024. That figure is not confirmed by DMV, and our examples use $575. A yearly inflation step from July 1, 2025 was recommended; whether it was adopted is not confirmed. Whatever the amount, the charge must be applied equally to cash and credit customers, with a reasonable relationship to the benefit to the customer. The doc fee is not subject to the 6% tax.

code.wvlegislature.gov · checked Oct 3, 2026

apps.sos.wv.gov · checked Oct 3, 2026

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code.wvlegislature.gov · checked Oct 3, 2026

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code.wvlegislature.gov · checked Oct 3, 2026

Does a trade-in lower the West Virginia car sales tax?

Yes, in full, on a new or used car, with no cap. But the trade-in must be titled in West Virginia, in exactly the same name as the new car, with West Virginia tax paid on it. A trade-in titled in another state gets no credit, such as a new resident’s car not yet retitled. Owing more than the trade-in is worth does not raise the tax, by our reading: DMV works the tax on the purchase price minus the trade-in, and the payoff is a loan matter. No source says so in words, so that point is not confirmed. Selling your old car yourself gives no credit. An even trade between individuals is not taxed if the car was titled in West Virginia before.

code.wvlegislature.gov · checked Oct 3, 2026

apps.sos.wv.gov · checked Oct 3, 2026

webapps.transportation.wv.gov · checked Oct 3, 2026

I bought a car out of state. What do I pay in West Virginia?

The full 6%, paid to DMV when you title the car, on the price minus any trade-in titled in West Virginia. You need the dealer’s invoice. West Virginia gives no credit for sales tax paid to another state: DMV collects the tax whether or not you paid a similar tax elsewhere. A car bought out of state must be inspected within 10 days of titling. A new resident owes no tax on a car already titled in their name in the old state, if they title and register it within 30 days. They pay $15 for the title, $10 for a lien if there is one, and $51.50 for registration. Someone from another state who buys here and titles the car at home pays no West Virginia tax.

apps.sos.wv.gov · checked Oct 3, 2026

code.wvlegislature.gov · checked Oct 3, 2026

Is a private car sale taxed in West Virginia?

Yes. The same 6% applies, and the buyer pays DMV when applying for the title. A car two model years old or less is taxed on its value in a national guide, which DMV names as the NADA Clean Loan Book value, whatever the price. An older car is taxed on the stated price if it is at least 50% of the guide value. Below that, the guide value is used unless DMV accepts a notarized bill of sale. A gift between spouses, or between parent and child, is exempt.

code.wvlegislature.gov · checked Oct 3, 2026

apps.sos.wv.gov · checked Oct 3, 2026

dmv.wv.gov · checked Oct 3, 2026

What personal property tax will I pay on a car in West Virginia?

A yearly county tax, billed later by the county sheriff and not part of the out-the-door price. The car is assessed at 60% of its value as owned on July 1. The value comes from the Tax Commissioner’s schedule, based on the lowest values in a national used car guide. A car bought in late 2026 is first assessed on July 1, 2027, for tax year 2028. The county’s own billing dates are not confirmed. For Kanawha County we show an estimate at about $3.2311 per $100 of assessed value, the county-wide average for the 2025 tax year. Charleston’s own combined rate is not confirmed. The statewide average is $2.95. Paid on time, the tax comes back as a refundable West Virginia income-tax credit. The first day that applied is not confirmed; 2024 was the first year it covered. You need proof the tax is paid to renew the registration.

code.wvlegislature.gov · checked Oct 3, 2026

tax.wv.gov · checked Oct 3, 2026

code.wvlegislature.gov · checked Oct 3, 2026

code.wvlegislature.gov · checked Oct 3, 2026