West Virginia state income tax rates and calculator
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West Virginia assesses income tax on a graduated basis, with tax rates ranging from 2.36 percent to 5.12 percent for income earned in 2024 and reported on tax returns in 2025.
Thanks to the state’s recent tax-cut measures, those rates will drop to a range of 2.22 percent to 4.82 percent for the 2025 tax year, for income reported on tax returns filed in 2026.
West Virginia income taxes 2024
Total income taxes:
$25,620.10
| Tax Type | Effective Tax Rate | Amount |
|---|---|---|
| Federal | 13.84% | $13,841 |
| State | 4.13% | $4,129 |
| FICA | 7.65% | $7,650 |
West Virginia personal income tax rates for 2024
There are five tax brackets, based on filing status and income. The state started its recent tax-cut effort in 2023, and for the 2024 tax year, the highest rate is 5.12 percent.
Both West Virginia and the federal government use a graduated, or progressive, tax system. In such a system, your marginal tax rate is the top rate you pay, but your effective, or actual, tax rate is a blend of tax rates, and is generally lower than your marginal rate.
For example, a single filer in West Virginia with $25,000 in taxable income in 2024 will pay a 10 percent tax rate on their first $10,000 of income, and then a 3.15 percent tax rate on income from $10,000 to $25,000. Read more about marginal vs. effective tax rates.
| West Virginia personal income tax rates for 2024 | ||
| Tax rate | Single, married filing jointly and head of household | Married filing separately |
| 2.36% | $0 to $10,000 | $0 to $5,000 |
| 3.15% | $10,000 to $25,000 | $5,000 to $12,500 |
| 3.54% | $25,000 to $40,000 | $12,500 to $20,000 |
| 4.72% | $40,000 to $60,000 | $20,000 to $30,000 |
| 5.12% | $60,000+ | $30,000+ |
Source: West Virginia Tax Division
Who has to file West Virginia state taxes?
You’re considered a resident of West Virginia — and therefore have to file taxes there — if you spend more than 30 days in the state and plan to make the state your permanent residence. The same is true if you live in another state but maintain a physical presence in West Virginia for more than 183 days in a year.
Married couples who live in the state for different periods of time are required to file separate state income tax returns. Members of the military must file a resident return if their legal residence is West Virginia or if they are based there and have spent more than 30 days of the tax year in the state.
West Virginia income tax returns are due on April 15, unless that date falls on a weekend or holiday. In that case, it would be the next business day.
Is there a personal exemption or standard deduction in West Virginia?
West Virginia offers a personal exemption but no standard deduction.
The exemption amount is $2,000 for each exemption claimed, which can include yourself, your spouse if married filing jointly, any qualified dependents, and an extra exemption if you’re a qualified surviving spouse. See West Virginia’s rules for claiming exemptions.
While West Virginia generally doesn’t offer a standard deduction, taxpayers who are 65 or older or who are permanently and totally disabled may be able to reduce their federal adjusted gross income (which is the basis for calculating West Virginia taxes) by as much as $8,000. However, that tax benefit interacts with another one: West Virginia taxes only a percentage of Social Security income. Read West Virginia’s rules for the senior citizen Social Security tax modification to find out more.
West Virginia sales tax rate
West Virginia’s sales tax rate is 6 percent. There’s an additional municipal sales tax which varies but is often 1 percent, for a total of 7 percent sales tax.
Other things to know about West Virginia taxes
- West Virginia property tax is levied at the state and local level, so it varies. The effective (or average) property tax rate is 0.55 percent, according to the Tax Foundation. West Virginia offers a homestead exemption for senior citizens at least 65 years old or permanently disabled, as well as a refundable personal income tax credit for qualified low-income taxpayers, worth up to $1,000, for property taxes. Read more about West Virginia’s rules for property tax credits.
- West Virginia does not have an inheritance or estate tax.
- West Virginia has a 35.7 cents per gallon gas tax rate.
- The state has a cigarette tax of $1.20 per pack.