States / West Virginia

WV · UCR participant · IFTA member

Trucking compliance in West Virginia

A carrier whose principal place of business is in West Virginia registers UCR with West Virginia as its base state. For IFTA, West Virginia taxes special diesel at $0.3570 a gallon in 4Q2026, in the middle half of listed rates, number 16 of 46 US jurisdictions shown here.

UCR fee calculator IFTA calculator

1234
  1. 1Diesel tax 4Q2026 $0.3570
  2. 2UCR base state WV
  3. 3UCR 2027, 0–2 trucks $55
  4. 4Form 2290 at 80,000 lb $550
WV$0.3570Median$0.3150Lowest$0.1900Highest$0.9790
WV special-diesel rate against the 4Q2026 median, lowest and highest of 46 US IFTA jurisdictions shown here, bars to scale.
UCR
Participates
IFTA diesel, 4Q2026
$0.3570
UCR 2027, 0–2 / 3–5 / 6–20
$55 / $167 / $333
HVUT, 55,000 lb / over 75,000
$100 / $550

UCR in West Virginia

West Virginia participates in the Unified Carrier Registration Agreement, which makes it the base state for any interstate carrier, broker, freight forwarder or leasing company whose principal place of business is here. You register once a year, through the national UCR system, and the fee is the same six-bracket federal schedule used everywhere: $55 for 0–2 vehicles, $167 for 3–5 and $333 for 6–20 in the 2027 registration year, rising to $54,165 above 1,000. The fee is set by federal rule (49 CFR 367), so it is the same whichever state you register through; what West Virginia adds is enforcement — roadside officers in a participating state can check UCR status during an inspection.

West Virginia also serves as a base state for carriers from non-participating jurisdictions — specifically, a carrier based in District of Columbia, Maryland, New Jersey or Vermont that has no office in a participating state may choose West Virginia.

IFTA fuel tax in West Virginia

Under the International Fuel Tax Agreement you owe West Virginia fuel tax on every gallon you burn inside the state, worked out from your miles here and your fleet's average miles per gallon, and you get credit for tax paid on fuel you bought here. West Virginia reported a special-diesel rate of $0.3570 per gallon for 4Q2026.

That puts West Virginia at number 16 of 46 US IFTA jurisdictions shown here, 13 percent above the median of $0.3150. At a mid-table rate, fuel-stop decisions in West Virginia matter less than pump price; the return will roughly net out as long as purchases track miles. The closest rates to West Virginia's are Georgia ($0.3730), Virginia ($0.3360), Colorado ($0.3350).

A worked example

Run 1,000 miles in West Virginia at 6.5 mpg and you burned 153.8 gallons here, which at $0.3570 is $54.91 of West Virginia tax. If you bought 153.8 gallons in West Virginia on that trip you have already paid $54.91 at the pump and owe nothing more; if you bought none, the whole $54.91 is due on the return. The IFTA calculator does this for every state on a trip.

Federal filings that apply in West Virginia as everywhere

Not on this page yet

West Virginia's IRP apportioned-plate fees, intrastate operating-authority rules, size and weight limits and state DOT contacts are not published here, because they were not available from a source this site could cite on 2026-10-23. They are listed as gaps in the methodology and will be added when they can be sourced.

Sources: UCR Plan — FAQ; IFTA, Inc. tax rate matrix 4Q2026 (updated 2026-10-21; not final until 2026-12-04); FMCSA final rule, 49 CFR 367.50 (FR Doc. 2026-17893, Docket FMCSA-2025-0655); IRS Form 2290 (Rev. July 2026), Tax Computation. Checked 2026-10-23.