title: West Virginia — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/west-virginia/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [West Virginia](https://advennt.io/jurisdictions/west-virginia/) Tax West Virginia · Question 05 of 11 # Tax: What is the tax take? Favourable · Confirmed · AI-generated · [Back to full West Virginia report →](https://advennt.io/jurisdictions/west-virginia/) Key section parameters | Jurisdiction | West Virginia (US-WV) | |---|---| | Regulator | Recorded in register | | Favourability | Favourable | | Confidence | Confirmed | | Review status | AI-generated | | Last collected | 18 Oct 2026 | Summary answer Online casino (iGaming) is taxed at 15% of adjusted gross interactive wagering receipts — the lowest iGaming rate in the US. Online sports wagering is taxed at 10% of adjusted gross sports wagering receipts, with the first $15M to the lottery fund and the excess to state pensions. Historic resort ho… ## Full section analysis Online casino (iGaming) is taxed at 15% of adjusted gross interactive wagering receipts — the lowest iGaming rate in the US. Online sports wagering is taxed at 10% of adjusted gross sports wagering receipts, with the first $15M to the lottery fund and the excess to state pensions. Historic resort hotel land-based table games carry a 35% rate. Two 2026 bills (HB 4397/4398) propose raising both online rates to 25%.