West Virginia: tax incentives, credits and advisors
West Virginia's state incentives include a transferable film production credit of 27% to 31% and a transferable 25% historic rehabilitation credit.
Facts checked 2026-10-26 against the official sources linked below.
Below are the major West Virginia incentives we could verify against an official source, grouped by type. This is not an exhaustive list of every state program. Credits flagged Transferable can be sold or assigned to another taxpayer under state rules; see transferable state tax credits. Each row shows the date we last checked it.
West Virginia film and media incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Film production tax credit | Credit | Film, TV, post-production, music video and commercial projects with at least $50,000 of WV spend in a year | 27% of qualified in-state spend; 31% if 10 or more WV residents hired full-time | Transferable: Yes; transferable | Not stated | Active | WV Division of Economic Development, Film Incentives; WV HB 2096 (2022), 11-13X-5 Last verified 2026-10-26 |
West Virginia historic and building rehabilitation incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Historic rehabilitated buildings investment credit | Credit | Owners of certified historic residential or nonresidential buildings | 25% of qualified expenditures (since 2018); 10-year carryforward | Transferable: Yes; may be transferred, sold or assigned after approval from the Division of Culture and History | Not stated | Active | WV Tax Division, TSD-110; W. Va. Code 11-24-23a Last verified 2026-10-26 |
West Virginia housing incentives
| Incentive | Type | Who qualifies | Amount, rate or cap | Transferable | Refundable | Status | Source |
|---|---|---|---|---|---|---|---|
| Neighborhood Investment Program credit | Credit | Donors of at least $500 to approved 501(c)(3) projects | Up to 50% of the contribution; $3 million a year statewide | Not stated | Not stated | Active | WV Community Advancement and Development, NIP Last verified 2026-10-26 |
Advisors located in West Virginia
No advisors in our directory list a West Virginia location yet. Browse all advisors, or list your firm.
Related strategies
- Solar Investment Credits IRS scrutiny: Yellow/Orange
- Donor-Advised Funds IRS scrutiny: Green
- Roth Conversions IRS scrutiny: Green
Related guides
- How to reduce taxes on W-2 income in 2026: what works, what usually does not
- The solar investment tax credit in 2026: what current law says after the 2025 tax act
- How to find and vet a tax mitigation advisor: credentials, questions and red flags
- How state tax credit transfers work: minimum prices, notices, buyer limits and state examples
Common questions
Is the West Virginia film credit transferable?
Yes. It is 27% of qualified in-state spend, or 31% with 10 or more WV residents hired, and is transferable.
Can West Virginia historic credits be sold?
Yes, after approval from the Division of Culture and History. The credit is 25% of qualified expenditures.
Find my tax savings All states