At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $50,000W. Va. Code § 44-1A-2 · current |
| TOD deed for real estate | AvailableW. Va. Code § 36-12-1 (Uniform Real Property TOD Act) · current |
| Community-property state | No |
Estate tax
West Virginia does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
West Virginia has no inheritance tax — beneficiaries are not taxed on what they receive by the state. West Virginia imposes no separate inheritance tax; the dormant estate-tax article is the only death-transfer levy, and it computes to zero.
Probate basics
Small-estate settlement by affidavit under the West Virginia Small Estate Act (§ 44-1A) is available when the personal "small assets" do not exceed $50,000 and the decedent owned no probate real property.
West Virginia is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available W. Va. Code § 36-12-1 (Uniform Real Property TOD Act) · current — see the full West Virginia transfer-on-death deed guide for the requirements, revocation, and alternatives. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The estate tax is dormant, not repealed
W. Va. Code § 11-11 still exists but references the federal state-death-tax credit that was replaced by a deduction in 2005. The result is $0 tax with no filing obligation — but the statute has never been formally repealed.
Any real property disqualifies the $50,000 track
Under § 44-1A-2 the small-estate affidavit applies only when the decedent owned no probate real property. Even a modest parcel forces regular administration regardless of the personal-property value.
A TOD deed passes property subject to claims
A transfer-on-death deed avoids probate, but the beneficiary takes subject to existing liens and to estate-creditor and Medicaid-recovery claims — it is not a shield from debts.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- West Virginia small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in West Virginia can assess your situation.
Last verified July 20, 2026.