West Virginia lodging tax on Airbnb
Verdict for West Virginia
- Airbnb collects
- State sales tax, municipal sales and use tax and all local hotel occupancy taxes
- You may still owe
- Bookings made off Airbnb; other state and city obligations Airbnb does not cover
Researched from Airbnb's West Virginia tax page (article 2579) and West Virginia Tax Division publications TSD-435 and TSD-316 and its Hotel Occupancy Tax page. Airbnb uses a 30-nights-and-shorter cutoff for sales tax and 29 nights and shorter for hotel occupancy tax; the Tax Division describes taxable rentals as less than 30 consecutive days. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales and use tax on lodging
Reported- Rate
- 6%
- Applies to
- Rentals of less than 30 consecutive days (Airbnb collects on reservations of 30 nights and shorter)
- Airbnb collects
- Yes
- Where to register
- West Virginia Tax Division
- Source
Municipal sales and use tax
Reported- Rate
- 1%
- Applies to
- Short-term rentals located in a municipality that imposes the tax
- Airbnb collects
- Yes
- Where to register
- —
- Source
County and municipal hotel occupancy tax
Reported- Rate
- Varies by city and county (may not exceed 6%)
- Applies to
- Short-term rentals where a county or municipality imposes the tax (Airbnb collects on reservations of 29 nights and shorter)
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales and use tax on lodgingReported | 6% | Rentals of less than 30 consecutive days (Airbnb collects on reservations of 30 nights and shorter) | Yes | West Virginia Tax Division | |
| Municipal sales and use taxReported | 1% | Short-term rentals located in a municipality that imposes the tax | Yes | — | |
| County and municipal hotel occupancy taxReported | Varies by city and county (may not exceed 6%) | Short-term rentals where a county or municipality imposes the tax (Airbnb collects on reservations of 29 nights and shorter) | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect West Virginia lodging tax?
- Airbnb's West Virginia tax page says it collects the 6% state sales tax and 1% municipal sales and use tax on reservations of 30 nights and shorter, and all locally imposed hotel occupancy taxes on reservations of 29 nights and shorter. Hosts remain responsible for any other state and city obligations.
- Who administers hotel occupancy tax in West Virginia?
- Counties and municipalities do, not the state Tax Division. The Tax Division says marketplace facilitators have been required to collect and remit hotel occupancy tax to counties and municipalities since January 1, 2022.
- Do I need to register in West Virginia?
- The Tax Division's guidance on short-term rentals says a business registration certificate is required. It also says that when a marketplace facilitator such as Airbnb collects and remits the state and municipal sales tax, the owner does not need to collect it again.
Sources
- Occupancy tax collection and remittance by Airbnb in West Virginia (Tier 1, Airbnb Help Center)
- TSD-435 Short-Term Leases and Rentals of Real Property (Tier 1, West Virginia Tax Division)
- TSD-316 Sales and Use Tax for Lodging Rentals (Tier 1, West Virginia Tax Division)
- MyTaxes (Tier 1, West Virginia Tax Division)
- Hotel Occupancy Tax (Tier 1, West Virginia Tax Division)
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General information, not tax advice. Confirm with your state or a tax professional.