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
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.
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.
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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?
This is a planning estimate of your federal income tax only. It does not calculate West Virginia state tax, and it does not account for state deductions, credits, exemptions, or local taxes. Use the West Virginia rate schedule above as a reference, and verify with official West Virginia tax forms or a qualified tax professional.
Does this calculator include federal income tax?
Yes. The calculator estimates your 2025 federal income tax using the official IRS 2025 brackets. It does not compute your West Virginia state tax -- see the West Virginia rate schedule below to work that out.
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.