Short-Term Rental Taxes in West Virginia: What Investors Need to Know in 2025

West Virginia's STR market is anchored by three premier outdoor recreation destinations: Snowshoe Mountain Resort (the Mid-Atlantic's largest ski resort), New River Gorge National Park (designated as a national park in 2020), and Canaan Valley (skiing, mountain biking, and hiking). The state's conformity to federal bonus depreciation is a meaningful advantage, though its 6.5% top income tax rate is the highest in this South region guide.

West Virginia State Income Tax

West Virginia's graduated income tax ranges from 3% on the first $10,000 to 6.5% on income over $60,000. At the top rate, West Virginia is on the higher end for the states in this region. However, West Virginia's full conformity to federal bonus depreciation means cost segregation delivers simultaneous federal and state deductions, partially offsetting the higher rate. Note that West Virginia has been actively discussing income tax reform — verify current applicable rates.

West Virginia Sales Tax on STR Rentals

West Virginia imposes a 6% sales tax on short-term rental accommodations. Counties may add additional hotel/motel excise taxes. Total transient tax rates in popular STR markets typically run 7–10%. STR operators must register with the West Virginia State Tax Department for sales tax collection purposes.

Top West Virginia STR Markets

Snowshoe Mountain: The Mid-Atlantic Ski STR Market

Snowshoe Mountain Resort in Pocahontas County is the largest ski resort in the Mid-Atlantic and Southeast regions. It draws skiers and snowboarders from the DC metro, Charlotte, and Pittsburgh during winter, and mountain bikers, hikers, and summer festival-goers in the warmer months. The resort operates year-round with strong shoulder season programming.

Snowshoe's STR market consists primarily of ski-in/ski-out or slope-adjacent condos and mountain homes. Slopeside properties command significant premiums during ski season. The resort's year-round operations differentiate it from purely seasonal ski markets. Properties in Snowshoe Village carry high furniture, fixture, and outdoor amenity components — supporting above-average cost segregation personal property ratios.

New River Gorge: The Newest National Park Market

New River Gorge National Park and Preserve, designated a national park in December 2020, has seen a significant increase in tourism since its elevation in status. The New River Gorge Bridge — the longest single-arch steel bridge in the Western Hemisphere — hosts the annual Bridge Day festival (October) that draws 100,000+ visitors. Rock climbing, white water rafting, and hiking anchor year-round outdoor recreation demand.

Fayetteville and surrounding communities serve as the gateway. STR demand is driven by climbers, rafters, hikers, and the general national park tourism boom. Property values in the area remain accessible compared to more established resort markets, creating opportunities for yield-focused investors.

Cost Segregation in West Virginia

West Virginia's mountain and ski properties typically have strong personal property ratios. Snowshoe ski cabins and New River Gorge retreat properties with hot tubs, decks, and outdoor amenities can yield 22–30% in bonus-eligible assets. At 6.5% WV rate + 37% federal, a $400,000 Snowshoe property with $100,000 in cost seg deductions delivers approximately $43,500 combined first-year tax savings.