WV State Income Tax Guide

Like many states, West Virginia has a graduated state income tax system for its taxpayers. For the 2024 tax year (the taxes due in 2025), there are five tax brackets with rates ranging from 2.36% to 5.12%. Your tax rate may vary based on factors such as your gross taxable income, available credits, filing status, and residency status in the Mountain State.

Let’s explore the details of West Virginia’s income tax brackets and what you should understand about reducing your tax liability and filing your return in 2025.

*Note that you are still responsible for federal taxes if you meet the IRS income filing threshold. This article addresses state-specific taxes only.  

West Virginia state income tax rates

For the 2024 tax year (the taxes due in 2025), West Virginia’s state income tax rates break down into five brackets ranging from 2.36% to 5.12%. Effective for income earned January 1, 2025, and beyond, those rates will drop even further, to a range of between 2.22% and 4.82%.

The following tables outline what you can expect to pay based on your income and 2024 tax year filing status.

Single, married filing jointly, and head of household

Taxable income West Virginia state income tax rate $0 to $10,000 2.36% of taxable income $10,001 to $25,000 $236 plus 3.15% of the excess over $10,000 $25,001 to $40,000 $708.50 plus 3.54% of the excess over $25,000 $40,001 to $60,000 $1,239.50 plus 4.72% of the excess over $40,000 Over $60,000 $2,183.50 plus 5.12% of the excess over $60,000

Married filing separately

Taxable income West Virginia state income tax rate $0 to $5,000 2.36% of taxable income $5,001 to $12,500 $118 plus 3.15% of the excess over $5,000 $12,501 to $20,000 $354.25 plus 3.54% of the excess over $12,500 $20,001 to $30,000 $619.75 plus 4.72% of the excess over $20,000 Over $30,000 $1,091.75 plus 5.12% of the excess over $30,000

Source: West Virginia Tax Division

Who has to file West Virginia state income tax?

You must file a West Virginia state income tax return if you were a full-year resident, part-year resident, or nonresident with West Virginia-sourced income in 2024. Filing is also required for those whose adjusted gross income exceeds the personal exemption allowance of $2,000 per exemption or $500 if claiming zero exemptions.

Even if you don’t have to file a federal return, you’ll need to file a state return if you’re claiming Senior Citizens Tax Credit (SCTC), Homestead Excess Property Tax Credit (HEPTC), or you are eligible for a refund. Seniors 65 or older are exempt if their total income is less than their exemption allowance plus the senior citizen modification.

How West Virginia residency impacts tax filing

West Virginia breaks taxpayer residency into four distinct statuses: resident, part-year resident, full-year nonresident, and special nonresident. Special nonresident is a specific category that describes residents of neighboring states who earn West Virginia-derived income.

The following chart explores the qualifications for each residency status and how the Mountain State taxes your income:

Residency status Definition How West Virginia taxes income Resident Spent 30 days in the state with the intent to make it your permanent home, or if you’re a domiciliary resident of PA or VA and spent more than 183 days in West Virginia during the taxable year.Taxes all income earned, regardless of source. Part-year resident Moved to or from West Virginia during the taxable year. Taxes income earned while a resident and any West V-sourced income. Full-year nonresident Lived in another state all year and spent less than 30 days in West Virginia. Taxes only WV-sourced income. Special nonresident Resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia; only income from WV was wages or salaries. Taxes only wages and salaries earned in WV.

Source: West Virginia Tax Division

Other income tax considerations in West Virginia

West Virginia’s tax policies include various rules for different types of income, including retirement income, Social Security, investments, and military income. The Mountain State taxes these types of funds in the following ways:

Retirement and pension income tax: Pension and retirement income is generally taxable. Public employees, teachers, and federal retirees can exclude up to $2,000. There’s no tax on retirement income for police officers, firefighters, federal law enforcement, or military retirees. All U.S. railroad retirement income is exempt.

Investment income tax: West Virginia taxes capital gains at the personal income tax rate.

Social Security income tax: 100% of taxable Social Security incomes up to $50,000 are exempt. Decreasing modifications begin for higher incomes, where a full exemption will hit in 2026.

Military income tax: Decreasing modifications apply to active-duty pay for resident service members. Military retirement income is fully exempt, while spousal income is tax-exempt if not domiciled in West Virginia.

Talk to a tax expert for free

Do you have tax questions? Get answers from one of our tax experts. Experts available 5am – 8pm PST – 7 days a week

Common West Virginia state tax credits

The following table outlines some of the most common state tax deductions and credits available to West Virginia taxpayers:

Tax credit Description Amount Family Tax Credit A nonrefundable credit designed to reduce or eliminate West Virginia personal income tax for low-income families. Varies depending on family size and income, as detailed in the Family Tax Credit Tables provided by the West Virginia State Tax Division. Homestead Excess Property Tax Credit (HEPTC) A refundable credit for homeowners whose property taxes exceed 4% of their total household income. Available to residents who own and occupy their home as their primary residence. Credit equals the amount by which property taxes exceed 4% of household income, up to $1,000. Senior Citizen Tax Credit (SCTC) A refundable property tax credit for residents age 65+ or totally/permanently disabled. Up to $1,000, depending on property taxes paid.

How to file West Virginia state income tax

West Virginia’s combination of multiple tax brackets, credits and deductions, and residency statuses can make filing your 2025 tax return feel complicated. But it doesn’t have to be! TurboTax helps you better understand your state income tax return, whether that means filing your taxes yourself or seeking professional help.

TurboTax can offer guidance for each step of the tax-filing journey, no matter your residency or filing status. Need extra help from a West Virginia tax professional? Contact a TurboTax expert for advice or have us file your return for you.

Source link