WV sales tax on cars: the 6% titling tax
West Virginia vehicle sales tax = 6% × (purchase price − WV-titled trade-in). If the net price is $500 or less, you pay a flat $30. A $30,000 car with an $8,000 trade-in owes $1,320.
West Virginia doesn't add county or city tax to vehicle purchases. The 6% titling tax is collected by the Division of Motor Vehicles when the title is issued, so it's the same in Charleston, Morgantown or Martinsburg. When you buy from a West Virginia dealer, the dealer is required to collect the tax and fees and send them to the DMV with your title application, whether or not you're financing.
Trade-ins and rebates
A trade-in reduces the taxable amount, but West Virginia attaches a condition many buyers miss: the trade-in must be titled in West Virginia in your name. If you're trading in a car that still carries an Ohio or Virginia title, you get no tax credit for it. Untick the box in the calculator to see the difference.
Manufacturer rebates go the other way. They're fully taxable, so the 6% is charged on the price before the rebate is taken off. A $2,000 factory rebate on a $30,000 car doesn't save you the $120 in tax it would in a state that excludes rebates.
WV vehicle sales tax on private sales
For private sales, the DMV compares your price to the vehicle's NADA Clean Loan book value:
- Price at least 50% of book value: the 6% is charged on the price you declare.
- Price below 50% of book value: you need a notarized bill of sale signed by both buyer and seller, with copies of both driver's licenses. Without it, tax is charged on the full book value.
- Vehicle two years old or newer: taxed on its NADA Clean Loan value no matter what you paid. A notarized bill of sale won't lower it.
The DMV rejects titles with an altered purchase price. If that happens, the seller has to get a duplicate title before the sale can go through.
Title, lien and registration fees
| Fee | Amount |
|---|---|
| Title fee | $15.00 |
| Lien recording fee (if financed) | $10.00 |
| Class A registration, gas or diesel | $51.50 |
| Class A registration, gas-electric hybrid | $151.50 |
| Class A registration, electric | $251.50 |
| Plate transfer | $10.50 |
If you're moving your current plate to the car you just bought, you pay the plate transfer fee instead of a new registration.
Worked examples
$30,000 from a dealer with an $8,000 WV-titled trade-in
- Net price: $30,000 − $8,000 = $22,000
- Tax: $22,000 × 6% = $1,320.00
- Fees: $15 title + $51.50 registration = $66.50
- Total at the DMV: $1,386.50 (add $10 if you're financing)
Private sale: $4,000 for a car with a $10,000 book value
- $4,000 is below 50% of the $10,000 book value
- With a notarized bill of sale: $4,000 × 6% = $240
- Without one, tax is charged on book value: $10,000 × 6% = $600
New residents and out-of-state buyers
New residents must title and register within 30 days of moving to West Virginia. The 6% tax has been eliminated for new residents bringing a car that's already titled in their name in another state. You pay only the $15 title fee, a lien fee if there's a loan, and registration.
Out-of-state buyers who won't title the car in West Virginia don't pay the 6%. If you're a West Virginia resident who pays sales tax to another state, West Virginia gives no credit for it, so you could end up paying twice. Don't let an out-of-state dealer collect its own state's tax if you're titling at home.
Yearly personal property tax on your car
Once the car is registered, your county assessor taxes it each year as personal property. The state offsets this through the refundable Motor Vehicle Property Tax Adjustment Credit on your West Virginia income tax return. It covers Class A cars and trucks, but only for tax paid on time: the first half before October 1 and the second half before April 1.
Frequently asked questions
Is there sales tax on gifted cars in WV?
Gifts between parents and children, or between spouses, of a WV-titled vehicle need no affidavit and aren't taxed. Other gifts need Form DMV-5-TR, the Affidavit of Transfer Without Consideration, or the DMV taxes the car at full book value. If the gifted car still has a loan on it, the 6% is charged on the lien amount.
Do I pay WV tax on a car bought in Ohio or Virginia?
Yes. As a resident you pay the 6% titling tax when you title it here. Bring the complete dealer invoice with the final price.
Sources
- WV Division of Motor Vehicles: Titles
- WV Division of Motor Vehicles: New residents
- WV DMV 2025 Motor Vehicles Titling Seminar: DMV fees (PDF)
- WV Tax Division: Motor Vehicle Property Tax Adjustment Credit
This calculator gives an estimate. The WV DMV calculates the final amount. How we calculate