Key Tax Facts: West Virginia
- Top rate dropping toward 3% by 2028 under recent legislation
- Social Security benefits are fully exempt
- Public pension income is fully exempt
- No local income taxes beyond the state rate
Estimate Your 2025 Federal and West Virginia State Income Tax
West Virginia State Income Tax Overview
West Virginia uses a graduated income tax with five brackets from 2.22% to 4.82% for single filers, reaching the top rate above $60,000. All five rates were lowered beginning with tax year 2025, cutting the top rate from 5.12% to 4.82% as part of a phased reduction tied to revenue triggers. West Virginia has no standard deduction but offers a personal exemption of $2,000 per filer and per dependent. Social Security benefits became fully exempt from West Virginia income tax for all filers as of tax year 2026, phased in over three years. Some municipalities levy flat-rate city service fees on people who work within their limits.
What Is Different About West Virginia's Income Tax
Deductions and exemptions
West Virginia has no standard deduction and does not allow itemized deductions. Personal exemptions of $2,000 per person apply, with an extra $2,000 for filers 65 or older or disabled. Rates were cut 4% across the board for 2025 under a 2024 trigger, bringing the top rate to about 4.82%, and further cuts are scheduled.
Credits worth knowing
Credits include a credit for taxes paid to other states, a family tax credit that eliminates tax for households below the poverty line, and a personal property tax credit, enacted in 2023, that refunds property tax paid on vehicles. There is no state earned income credit.
Retirement, capital gains, and other income
Social Security became fully exempt in 2024 for all filers. Military retirement pay is fully exempt, and state, federal, and certain public pensions get a $2,000 exclusion plus additional relief for retirees 65 and older. Private pensions, 401(k), and IRA withdrawals and capital gains are taxed at the regular rates.
Rules summarized from the West Virginia State Tax Division guidance for tax year 2025. Amounts that index annually are described in general terms; confirm the current figure on the official form instructions.
West Virginia Income Tax Brackets (2025)
These are the West Virginia state income tax brackets for tax year 2025. West Virginia applies the same brackets to all filing statuses. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income | Tax Rate |
|---|---|
| $0 - $10,000 | 2.22% |
| $10,000 - $25,000 | 2.96% |
| $25,000 - $40,000 | 3.33% |
| $40,000 - $60,000 | 4.44% |
| Over $60,000 | 4.82% |
Source: West Virginia State Tax Division. West Virginia applies these brackets to all filing statuses.
What a West Virginia Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
Where West Virginia Stands Among the 50 States
West Virginia's top rate of 4.82% ranks #25 of the 41 states that tax wages. The median top rate across those 41 states is 5.2%, so West Virginia is below the middle of the pack. It is one of 27 states with a graduated schedule, using 5 brackets; the top rate starts at $60,000 of taxable income, and the lowest bracket ends at $10,000.
On sales tax the picture is similar: West Virginia's combined state and average local rate of 6.52% ranks #31 of 50, against a national median of 7.00%.
West Virginia State Tax at Five Income Levels (2025, single filer)
| Taxable income | West Virginia tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,166 | 2.91% | 3.33% |
| $65,000 | $2,295 | 3.53% | 4.82% |
| $100,000 | $3,982 | 3.98% | 4.82% |
| $150,000 | $6,392 | 4.26% | 4.82% |
| $250,000 | $11,212 | 4.48% | 4.82% |
Brackets applied directly to the taxable-income figure shown, before West Virginia-specific deductions, exemptions, or credits. Federal tax is separate and comes on top of every row.
West Virginia vs. Its Neighbors on $75,000 of Taxable Income
A West Virginia resident with $75,000 of taxable income pays about $2,777 in state income tax. Of West Virginia's 5 neighboring states, 2 would tax that income less and 3 would tax it more.
| State | Structure | Tax on $75,000 | Top rate | Sales tax |
|---|---|---|---|---|
| West Virginia (you) | Graduated | $2,777 | 4.82% | 6.52% |
| Ohio | Rate to 3.5% | $1,346 | 3.5% | 7.22% |
| Pennsylvania | Rate to 3.07% | $2,303 | 3.07% | 6.34% |
| Kentucky | Rate to 4% | $3,000 | 4% | 6% |
| Maryland | Rate to 5.75% | $3,510 | 5.75% | 6% |
| Virginia | Rate to 5.75% | $4,055 | 5.75% | 5.75% |
Frequently Asked Questions -- West Virginia Income Tax
Does West Virginia have a state income tax?
Yes. West Virginia imposes a state income tax with a top marginal rate of 4.82%. This is separate from your federal income tax obligation.
What is the West Virginia income tax rate for 2025?
West Virginia uses a graduated income tax system with rates from 2.22% to 4.82%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a West Virginia state tax return?
Most full-year West Virginia residents with income above the state filing threshold must file a state return. Check the West Virginia State Tax Division for current thresholds and requirements.
How accurate is this estimate?
The federal figure uses the official IRS 2025 brackets and standard deduction. The West Virginia figure applies the 2025 single-filer rate schedule to the same taxable income; it does not model West Virginia-specific deductions, exemptions, credits, or local income taxes, so treat it as a planning number and confirm with the West Virginia State Tax Division or a tax professional before filing.
How does West Virginia compare with nearby states?
On $75,000 of taxable income, West Virginia collects about $2,777. Ohio collects $1,346, Pennsylvania collects $2,303, Kentucky collects $3,000, Maryland collects $3,510, Virginia collects $4,055. See the comparison table above.
Where does West Virginia rank on state income tax?
West Virginia's top rate of 4.82% ranks #25 of the 41 states with an income tax, against a median top rate of 5.2%. Its combined sales tax of 6.52% ranks #31 of 50.
Does this calculator include federal income tax?
Yes. It estimates your 2025 federal income tax using the official IRS 2025 brackets, then applies the West Virginia rate schedule to the same taxable income and shows both figures plus the combined total.
Where can I find official West Virginia tax forms?
Official forms, instructions, and filing guidance are available at the West Virginia State Tax Division.
What is the sales tax rate in West Virginia?
West Virginia's combined state and average local sales tax rate is 6.52%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are West Virginia 2025 state taxes due?
2025 taxes are generally filed in 2026. The West Virginia filing deadline is April 15, 2026, the same as the federal deadline.
Understanding Your West Virginia Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and West Virginia state tax owed to the West Virginia State Tax Division. The state return is filed separately from your federal Form 1040, with a state filing deadline of April 15. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your West Virginia Bill
Pre-tax retirement contributions reduce your federal and West Virginia taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, West Virginia-specific credits and deductions that don't exist at the federal level are listed at the West Virginia State Tax Division -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
West Virginia's combined state-plus-average-local sales tax rate is 6.52%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the West Virginia State Tax Division or a qualified tax professional for guidance specific to your situation.