Kanawha County, WV Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State sales tax
- 6%
- Hotel occupancy tax
- 6% (county or city)
- Total
- About 12%
- Authority
- W. Va. Code §7-18-1
Summary
A short-term stay in Kanawha County owes West Virginia's 6% consumers sales tax plus a 6% hotel occupancy tax, levied by the county in unincorporated areas and by Charleston and other cities within their limits.
On and after July 1, 1985, any county or municipality may impose and collect a privilege tax upon the occupancy of hotel rooms located within its taxing jurisdiction.
Full Breakdown
Two layers of tax apply to stays under 30 days. First, West Virginia's 6% consumers sales and use tax applies to the rental. Second, a 6% hotel occupancy tax is owed under W. Va. Code §7-18-1, which lets any county or municipality tax hotel-room occupancy; Kanawha County levies the 6% in unincorporated areas, and Charleston, Dunbar, Nitro, and South Charleston each levy their own 6% within city limits. That's roughly 12% total. Airbnb and Vrbo collect some taxes automatically, but hosts should confirm the local occupancy tax is being remitted and register with the WV Tax Division for direct bookings.
Violations & Fines
Failing to collect or remit the occupancy tax exposes hosts to back taxes, penalties, and interest from the county or city collector and the WV Tax Division.
Frequently Asked Questions
What taxes do I owe on a Kanawha County rental?
Does Airbnb handle the taxes?
Sources & Official References
Other rules in Kanawha County
How Kanawha County compares: Cities with the Highest Short-Term Rental Taxes·Compare Kanawha County to another location·View the West Virginia short-term rentals overview
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