West Virginia Income Tax Rates 2025
West Virginia has a progressive income tax system with 5 brackets ranging from 2.36% to 5.12%. The state is in the process of reducing its income tax rates annually as part of ongoing tax reform legislation.
Tax Type
Progressive
Rate Range
2.36% – 5.12%
Brackets
5
2025 Tax Brackets — All Filers
| Taxable Income | Rate |
|---|---|
| $0 – $10,000 | 2.36% |
| $10,000 – $25,000 | 3.15% |
| $25,000 – $40,000 | 3.54% |
| $40,000 – $60,000 | 4.72% |
| Over $60,000 | 5.12% |
How It Works
West Virginia's progressive tax system means each portion of your income is taxed at the rate for that bracket. The state is actively reducing income tax rates annually under tax reform legislation, so rates may continue to decrease in future years. West Virginia does not tax Social Security benefits and offers a senior citizen tax credit for eligible residents.