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
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West Virginia is only part of the equation — federal taxes apply too.
State Tax Ranking
At $75,000 income (single filer), West Virginia ranks #19 out of 51 states — where #1 is the lowest tax burden.
Best states to move to from West Virginia →Tax at Different Income Levels
| Income | State Tax | Effective Rate | Take-Home |
|---|---|---|---|
| $50,000 | $1,712 | 3.42% | $44,417 |
| $75,000 | $2,952 | 3.94% | $64,100 |
| $100,000 | $4,232 | 4.23% | $82,320 |
| $150,000 | $6,792 | 4.53% | $118,142 |
| $200,000 | $9,352 | 4.68% | $153,582 |
Single filer, standard deduction, 2025 tax year. Take-home is after federal + state income tax (excludes FICA).
2025 Tax Brackets — Single Filer
| Taxable Income | Rate |
|---|---|
| $0 – $10,000 | 2.4% |
| $10,000 – $25,000 | 3.1% |
| $25,000 – $40,000 | 3.5% |
| $40,000 – $60,000 | 4.7% |
| Over $60,000 | 5.1% |
2025 Tax Brackets — Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 – $10,000 | 2.4% |
| $10,000 – $25,000 | 3.1% |
| $25,000 – $40,000 | 3.5% |
| $40,000 – $60,000 | 4.7% |
| Over $60,000 | 5.1% |
Tax Overview
This state uses a progressive income tax system with multiple brackets, similar to the federal system. Only the income within each bracket is taxed at that rate, so your effective state rate is lower than the top bracket. Tax planning strategies include maximizing pre-tax retirement contributions to reduce state-taxable income.
Tax Planning Tip
In a progressive-bracket state, pre-tax 401(k) and HSA contributions reduce your state tax bill along with federal tax. If you are near a bracket boundary, an additional contribution can drop you into a lower state bracket.
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.
Property Tax & Cost of Living
Property tax rate is the state average effective rate. Actual rates vary by county. COL index from BEA Regional Price Parities.
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Frequently asked questions
What is West Virginia's income tax rate in 2025?
West Virginia has a progressive income tax with 5 brackets ranging from 2.36% to 5.12%. Your effective rate depends on your total taxable income.
Does West Virginia tax Social Security benefits?
West Virginia does not tax Social Security benefits at the state level.