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. 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The estate tax is dormant, not repealed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 The result is $0 tax with no filing obligation — but the statute has never been formally repealed.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
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a West Virginia statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in West Virginia.
Last verified July 20, 2026.