West Virginia · West Virginia Tax Division
West Virginia sales tax rates by city
6% statewide, plus county, city and special-district increments that push combined rates to 7% in parts of the state.
- State base rate
- 6%
- Lowest combined
- 7%
- Highest combined
- 7%
- Metros stacked
- 1
Quick answer
The West Virginia state sales tax rate is 6%. Local jurisdictions add their own increments, so combined rates in covered West Virginia metros run from 7% to 7%, averaging 7%. Rates shown are as published for January 1, 2026.
Cities in West Virginia
Combined rate with the state share separated out.
| City | County | Local share | Combined |
|---|---|---|---|
| Charleston | Kanawha County | 1% | 7% |
Source: West Virginia Tax Division · rates as published for 2026
West Virginia taxability rules
What is taxed matters as much as the rate.
West Virginia counties
County-level rollups for the metros we cover.
How West Virginia administers sales tax
Rates are published by the West Virginia Tax Division. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.