Updated October 5, 2026. Quick answer: No. West Virginia has no estate tax for a person who dies in 2026. The West Virginia Tax and Revenue Department’s fiscal note on House Bill 2963 says that “West Virginia does not impose an estate tax or an inheritance tax” on estates of persons dying after December 31, 2004. The federal exclusion is $15,000,000 for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: West Virginia promissory note.
Deeding a home to a family member while you are alive? What West Virginia requires, from its own documents: West Virginia quitclaim deed requirements.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in West Virginia.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does West Virginia have an inheritance tax?.
West Virginia estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | West Virginia’s tax was a credit-based tax tied to the federal state death tax credit; the Department says none is imposed after December 31, 2004 |
| State inheritance tax | None: the same Department statement covers inheritance tax |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | West Virginia Tax & Revenue Department; West Virginia Legislature; IRS Revenue Procedure 2025-32 |
Why West Virginia has no estate tax
The state’s 2002 act on estate taxes (Senate Bill 661) describes itself as “phasing out state estate” tax in accordance with the federal estate tax provisions. The statute for nonresident decedents, W. Va. Code 11-11-5, still reads as a credit-based tax: its amount is computed by “multiplying the federal credit by a fraction”.
Does West Virginia have an inheritance tax?
The Tax and Revenue Department’s fiscal note on House Bill 2963 says West Virginia “does not impose an estate tax or an inheritance tax” on estates of persons dying after December 31, 2004. That is the only document read that addresses it, and it is a 2017 fiscal note, not a current FAQ. CMG’s inheritance tax by state page lists the states that do and links each one.
What applies to a West Virginia estate instead
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”.
An estate of $3,000,000 in West Virginia owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: West Virginia probate cost. Retirement accounts: how West Virginia taxes 401(k) and IRA withdrawals.
What the documents do not say
- The only Department statement read is in a 2017 fiscal note on proposed legislation; no current Tax Department FAQ page could be retrieved.
- Article 11 of Chapter 11 of the West Virginia Code is still in the Code of laws as a credit-based tax.
Common mistakes
- Treating the estate tax sections still in the West Virginia Code as a tax owed; the Department says the state imposes none on estates of persons dying after December 31, 2004.
- Assuming the state answer settles the federal one, or the answer for property held in another state.
Related: estate tax by state, inheritance tax by state, and probate cost by state.
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Answer againSources
- Fiscal Note, HB2963 (2017): http://www.wvlegislature.gov/Fiscalnotes/FN(2)/fnsubmit_recordview1.cfm?RecordID=675086972
- SB 661 (2002) enrolled text: https://www.wvlegislature.gov/bill_status/bills_text.cfm?billdoc=SB661+SUB1+enr.htm&yr=2002&sesstype=RS&i=661
- W. Va. Code 11-11-5: https://code.wvlegislature.gov/11-11-5/
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.