Costs of Selling Land in West Virginia
Here is what a land seller usually pays in this state, from transfer tax to capital gains. When you sell to us, we pay the closing costs and you pay no fees or commissions.
- Cash offer in 24 hours
- No fees or commissions
- We pay closing costs
- Close in as few as 7 days
Seller Costs in West Virginia at a Glance
| Cost | Typical amount | Who usually pays |
|---|---|---|
| State excise tax | $1.10 per $500 | Seller (grantor) by statute |
| County excise tax | Base $0.55 per $500, up to $1.65 per $500 | Seller (grantor) by statute |
| Nonresident seller withholding | 2.5% of the total payment, or 6.5% of the estimated gain | Withheld from a nonresident seller as a tax prepayment |
| Recording fees | Set by the county recorder; charged per document or page | Buyer usually records the deed; seller pays to record lien releases |
| Title search and owner's title insurance | Priced by the title company or attorney; varies with sale price | Set by the contract and local custom |
| Prorated property taxes | Your share of the current year's tax, up to the closing date | Seller for the days owned; unpaid back taxes are paid from the sale |
| Federal capital gains tax | 0%, 15% or 20% of a long-term gain (land held over 1 year); short-term gains taxed as ordinary income; 3.8% NIIT may apply at higher incomes | Seller, on the gain only |
| West Virginia income tax on the gain | 2026 rates: 2.11% to 4.58% | Seller |
Example: Seller Costs on a $25,000 Land Sale
- State excise tax (50 units of $500 x $1.10)
- $55
- County excise tax at the base rate (50 x $0.55)
- $27.50
- Total seller transfer cost
- $82.50
$25,000 / $500 = 50 units. State 50 x $1.10 = $55. County at the base 55 cents = $27.50. A county at the higher rate costs more. A nonresident seller would also have 2.5% ($625) withheld unless an exemption applies, a credit on the WV return. Recording, title and prorated taxes are not included.
Selling Costs in West Virginia: What to Know
West Virginia charges a state excise tax and a county tax when a deed is recorded, and the seller owes both by law. This page lists each cost of selling land in West Virginia, who pays it, and an example on a $25,000 lot.
Most of these costs come out of your proceeds at closing, so you see them on the settlement statement, not as bills. The one cost that comes later is income tax on any gain, which you report on your return. This page is general information, not legal or tax advice. Rates change, so confirm them with the office named here or a tax professional before you rely on them.
West Virginia real estate excise tax
The state tax is $1.10 for each $500 of value or part of $500. Counties add their own tax, with a base rate of 55 cents per $500 and a maximum of $1.65 per $500 (W. Va. Code 11-22-2). Ask the county clerk for your county's rate.
The statute says the grantor, which is the seller, pays the tax. If the buyer accepts the deed without the tax paid, the buyer must pay it.
Who pays what in West Virginia
West Virginia law puts the excise tax on the seller. The buyer usually pays to record the deed. Title work and the closing fee are split as the contract says.
- Seller: the state transfer tax where the law puts it on the seller, any agent commission, payoff of liens and back taxes, and the seller's share of the year's property tax.
- Buyer: recording the new deed, any lender fees, and the costs the contract assigns to the buyer.
- Either side: title insurance, settlement or escrow fees, and survey costs, as the contract says.
Attorney or title company: who closes a land sale in West Virginia
Lawyers handle many West Virginia closings, often with a title company. The closing agent prepares the deed, collects the excise tax, pays off liens and back taxes, and handles any nonresident withholding.
If heirs own the land or an estate is open, ask who can sign the deed before you sign a contract.
Capital gains tax when you sell land in West Virginia
Federal tax applies to the gain, not to the sale price. The gain is roughly the sale price minus what you paid for the land, minus selling costs and the cost of lasting improvements. If you held the land for more than one year, the gain is long term. If you held it one year or less, it is short term and is taxed like wages (IRS Topic 409).
Long-term gains get federal rates of 0, 15 or 20 percent, depending on your taxable income. For 2025, a single filer paid 0 percent on long-term gains if taxable income was $48,350 or less. Higher earners may also owe the 3.8 percent net investment income tax when modified adjusted gross income passes $200,000 for single filers or $250,000 for joint filers (IRS Topic 559).
West Virginia taxes gains as income. A 2026 law cut rates by 5 percent, retroactive to January 1, 2026. The 2026 rates run from 2.11 percent to 4.58 percent on income over $60,000 (WV Tax Division).
If you are not a West Virginia resident, the closing agent must withhold 2.5 percent of the total payment, or 6.5 percent of the estimated gain (W. Va. Code 11-21-71b). It is credited when you file.
Recording, title and property tax at closing
Recording fees are set by law and charged by the county office that records deeds. The buyer usually pays to record the new deed. If a mortgage or lien is paid off at closing, the release is recorded too, and the seller usually pays for that.
A title search shows who owns the land and what liens or back taxes sit on it. Owner's title insurance protects the buyer against title problems found later. The price comes from the title company or attorney, and the contract says who pays.
Property tax is split by date. You pay for the part of the year you owned the land, and the buyer pays for the rest. Any back taxes are paid from your proceeds before you get the balance.
How selling to a cash buyer changes the costs
A cash sale has no lender, so there are no loan fees, no appraisal and no financing delays. When you sell to EasyLotBuyer, we pay the closing costs, and you pay no fees or commissions. We can close in as few as 7 days, and we send a cash offer within 24 hours.
We also buy land with back taxes, liens, title problems or no road access, and land held by heirs or an estate. Back taxes are paid at closing from the sale. Tax on your gain is still yours to report, so keep your closing statement for your return. Get a cash offer for your West Virginia land.
Sources
Rules and fees change; check with the county before you act on them.
Selling Cost Questions in West Virginia
What is the West Virginia transfer tax?
A state excise tax of $1.10 per $500 of value plus a county tax, usually 55 cents per $500. On a $25,000 lot that is $82.50 at the base county rate.
Who pays the excise tax in West Virginia?
The seller, by statute. The buyer pays only if the buyer accepts the deed without the tax paid.
What closing costs does a seller pay in West Virginia?
Usually the state excise tax of $1.10 per $500 and the county tax, usually 55 cents per $500, plus payoff of any liens or back taxes and the seller's share of the year's property tax. Title and closing fees are split as the contract says.
Do I owe capital gains tax when I sell land in West Virginia?
Federal tax applies to any gain. West Virginia taxes the gain as income at 2.11 to 4.58 percent for 2026. Nonresidents have tax withheld at closing.
Who pays closing costs when I sell land for cash?
It depends on the contract. When you sell to EasyLotBuyer, we pay the closing costs and you pay no fees or commissions. Back taxes, if any, are paid from the sale at closing.
Are back taxes paid at closing?
Yes. The closing agent pays delinquent property taxes and recorded liens from the sale proceeds, and you receive the balance. You can sell land that has back taxes.