What is the West Virginia state lodging tax rate?

6% statewide. West Virginia applies 6% state sales tax to lodging plus a county or municipal hotel occupancy tax that ranges 3–6%. Charleston, Morgantown, and Wheeling are at 6% local hotel occupancy. Airbnb collects the state portion under a 2018 voluntary agreement; Vrbo does not have a WV agreement, so Vrbo bookings require host registration with the State Tax Department and direct filing on Form WV/CST-200CU. Local hotel occupancy tax is host-direct filing in most WV jurisdictions regardless of platform. The 30-day exemption applies to extended stays.

Do Airbnb and Vrbo collect West Virginia lodging tax for me?

Airbnb collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in West Virginia?

Cities and counties may add 0% to 6% on top of the state rate.

Where can I see the official source?

The authoritative source is the West Virginia Department of Revenue at https://tax.wv.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

West Virginia Lodging Tax Calculator

How West Virginia lodging tax works

West Virginia charges a 6% state sales tax on lodging plus a local hotel occupancy tax of up to 6% added by counties and municipalities. Combined effective rates run 6% to 12%. Top STR markets:

Harpers Ferry (Jefferson County) — 6% state + 6% county hotel = 12% effective. National Historical Park draws year-round traffic; DC/Baltimore weekend market.
Seneca Rocks / Pendleton County — 6% state + 4% county = 10%. Climbing, hiking, and fall-foliage cabin market.
Snowshoe (Pocahontas County) — 6% state + 6% county = 12%. Largest ski resort market in the state; winter and summer dual-season demand.
Charleston, Morgantown, Huntington — 6% state + 6% city = 12%. WVU football weekends drive Morgantown.
New River Gorge area (Fayette County) — 6% state + 6% county = 12%. National Park designation (2020) drove a STR boom.

Stays of 30 consecutive nights or longer are exempt from the 6% state sales tax and from local hotel occupancy tax in most jurisdictions.

Platform collection

Airbnb collects and remits the 6% state sales tax AND most local hotel occupancy taxes in West Virginia under a marketplace facilitator agreement. Vrbo does not have a current statewide marketplace agreement in WV — Vrbo hosts are responsible for the full stack themselves.

What this means in practice

Airbnb hosts — state and most local tax handled. Verify on your listing’s tax disclosure.
Vrbo or direct-booking hosts — register with the WV State Tax Department for a sales tax permit; file monthly or quarterly. Also register with your county for hotel occupancy tax.
Snowshoe hosts — Pocahontas County hotel occupancy tax is one of the higher local rates in the state; verify platform is collecting the full 6%.
New River Gorge area — Fayette County saw a STR-supply spike after the National Park designation in 2020; tax compliance enforcement also tightened.
30+ night stays — exempt from state and local lodging tax in most cases.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Enter the local add-on rate. Jefferson, Pocahontas (Snowshoe), and Fayette County are 6%; Pendleton is 4%; Charleston, Morgantown, Huntington are 6%.
The result shows the effective rate, total tax, and the guest line item.

Source: West Virginia State Tax Department. Verified 2026-05-11. Not tax advice — confirm with a CPA or your county finance office before filing.