WEST VIRGINIA INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Does West Virginia have an inheritance tax?
West Virginia has no inheritance tax and no estate tax. West Virginia's estate tax law applies only while federal law allows a credit for state death taxes, which it no longer does. A $5,000,000 estate owes $0 of West Virginia tax and $0 of federal estate tax, because the 2026 federal exclusion is $15,000,000.
Tax on the estate
- Total estate and inheritance tax
- $0.00
- Federal estate tax
- $0.00
- West Virginia estate or inheritance tax
- $0.00
Federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts.
| Estate | Federal estate tax |
|---|---|
| $5,000,000 | $0 |
| $10,000,000 | $0 |
| $15,000,000 | $0 |
| $20,000,000 | $2,000,000 |
| $25,000,000 | $4,000,000 |
West Virginia inheritance and estate tax questions
Does West Virginia have an inheritance tax?
No. West Virginia has no inheritance tax and no estate tax. West Virginia's estate tax law applies only while federal law allows a credit for state death taxes, which it no longer does.
How much federal estate tax does a West Virginia estate owe?
Only an estate over the $15,000,000 federal exclusion owes any. A $5,000,000 estate owes $0; a $20,000,000 estate owes $2,000,000, 40% of the amount over the exclusion. The estate pays it, not the heirs.
Can a small West Virginia estate skip full probate?
Yes, under the Small Estate Act, when the probate personal property is worth $50,000 or less and the decedent owned no probate real property. The heir files a sworn affidavit with the county clerk 30 days after death if named in the will, or 60 days otherwise.
What the calculator leaves out
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.