West Virginia IFTA Tax Rate — 2026

How West Virginia IFTA tax is calculated

For every gallon of diesel your truck "burned" inside West Virginia during the quarter, you owe $0.3570 in IFTA tax. The number of taxable gallons isn't the gallons you bought there — it's the miles you drove inside West Virginia divided by your fleet's average miles-per-gallon for the whole quarter.

Your IFTA return then nets that against the West Virginia fuel-tax you already paid at the pump on gallons purchased inside the state. If you ran more West Virginia miles than you bought West Virginia fuel, you owe the difference. If you bought more West Virginia fuel than you ran West Virginia miles, you get a refund or credit.

Common West Virginia IFTA filing questions

• Do I file IFTA in West Virginia if my home base is here? If your IFTA base jurisdiction is West Virginia, you file your quarterly return with the West Virginia Department of Revenue (or equivalent). Your filing covers every IFTA jurisdiction you ran in, not just West Virginia.
• What if I only drove a few miles through West Virginia? Every IFTA mile counts, even if you only crossed the state. Track them on your trip sheet or ELD report — you'll owe (or get refunded) West Virginia's share whether you bought fuel here or not.
• What if West Virginia fuel is cheaper than the IFTA tax? The IFTA rate above is what you owe per gallon "consumed" in West Virginia. The pump price already includes West Virginia's state fuel tax — that's what gets credited on your return. If you bought all your fuel in a low-tax state and drove all your miles in West Virginia, you'll owe the full West Virginia rate on those gallons at filing time.

West Virginia IFTA filing deadlines

IFTA returns are due quarterly across all 48 contiguous U.S. states, including West Virginia:

• Q1 (Jan–Mar): due April 30
• Q2 (Apr–Jun): due July 31
• Q3 (Jul–Sep): due October 31
• Q4 (Oct–Dec): due January 31

Late filings collect penalties even if you owe nothing — some states charge $50 minimum per late return. File on time even if your net due is $0.