Health Care Tax

​​ The imposition of certain special taxes on those persons who provide health care related services within the State. The measure of the taxes is gross receipts (accounts received or receivable) from the provision of various health care services and sales of related items within West Virginia.

Prior Year Forms

Provision of Managed Care Tax

Provision of Managed Care Tax is a healthcare tax that is imposed on any Health Maintenance Organization licensed in this state and providing managed care to Medicaid recipients or on any person on a non-Medicaid managed care plan.

For more information, see our Frequently Asked Questions - Managed Care Organization (MCO) page.

File and pay your MCO through MyTaxes.

Health Care Broad Based Tax

Health Care Broad Based Tax is a tax for the privilege of engaging or continuing within this state in the business of providing: ambulatory surgical centers, independent laboratory of X-ray services, inpatient hospital services, intermediate care facility services for individuals with an intellectual disability, nursing facility services, and outpatient hospital services.

File the HCP-3A through MyTaxes.

Acute Care Hospital Tax

Acute Care Hospital Tax is a healthcare tax that is imposed on any inpatient or outpatient hospital conducting business in this state that is not: state-owned or designated facility, a nonstate - but government-owned facility such as a county or city hospital, critical access hospital-designated as a critical access hospital after meeting all federal eligibility criteria, licensed free-standing psychiatric or medical rehabilitation hospital, or a licensed long-term acute care hospital.

File the ACT-1 through MyTaxes.

Pursuant to West Virginia Code 11-27-39(a), the tax rate for the additional gross receipts tax on eligible acute care hospitals shall be effective 30 days from the date the State Tax Commissioner publishes the rate.

Effective January 1, 2024, per Administrative Notice 2023-10, the tax rates for the additional gross receipts on eligible acute care hospitals will be 0.250%.