West Virginia state income tax
West Virginia income tax rates for 2025 and 2026
West Virginia has cut its income tax three times since 2023. For 2025 the rates run from 2.22% to 4.82%; a 2026 law cut them another 5%, to 2.11% to 4.58%, back to January 1, 2026. From 2026 Social Security is fully exempt for everyone, and military and police pensions are already tax-free.
West Virginia income tax brackets for 2025 and 2026
West Virginia has five brackets, and the dollar amounts are the same for single filers, heads of household and married couples filing jointly; married people filing separately use brackets half as wide. The brackets are not indexed. SB 2033, passed in an October 2024 special session, set the 2025 rates (W. Va. Code §11-21-4i), and SB 392, signed March 31, 2026, cut every rate by 5% for 2026 (§11-21-4j).
| Taxable income: single, joint or head of household | Married filing separately | 2025 rate | 2026 rate |
|---|---|---|---|
| $0 to $10,000 | $0 to $5,000 | 2.22% | 2.11% |
| $10,000 to $25,000 | $5,000 to $12,500 | 2.96% | 2.81% |
| $25,000 to $40,000 | $12,500 to $20,000 | 3.33% | 3.16% |
| $40,000 to $60,000 | $20,000 to $30,000 | 4.44% | 4.22% |
| Over $60,000 | Over $30,000 | 4.82% | 4.58% |
Will West Virginia cut rates again in 2027?
Possibly later. SB 392 restarted a revenue trigger: each August 15 from 2026, the Secretary of Revenue checks collections, and if they qualify the rates fall starting the second tax year after that check. As we read the statute, the earliest effect of the 2026 check would be 2028, so 2027 stays at the 2026 rates unless the 2027 Legislature changes them. The Tax Division had not posted a 2026 rate notice as of November 3, 2026.
How West Virginia figures your tax
Form IT-140 starts from federal adjusted gross income, adds and subtracts West Virginia modifications on Schedule M, and then subtracts $2,000 for each exemption ($500 if someone else can claim you). There is no standard deduction, and the only itemized deduction West Virginia allows is gambling losses. Workers with federal AGI of $10,000 or less ($5,000 married filing separately) can also exclude up to that much earned income.
For example, a single filer with $60,000 of wages has $58,000 of taxable income after one $2,000 exemption and owes about $1,965 for 2025, or about $1,866 for 2026.
Tips, overtime and the federal changes of July 2025
SB 400 of 2026 updates West Virginia to the federal tax code as of December 31, 2025. But the July 2025 federal deductions for tips, overtime, car loan interest and people 65 or older are taken after federal AGI, where the West Virginia return starts, so as we read the rules they do not lower West Virginia tax. Several 2026 bills to create a West Virginia tips or overtime break died in committee.
Does West Virginia tax Social Security and retirement income?
From 2026, no: 100% of Social Security benefits are subtracted for every filer. For 2025, benefits are fully exempt if federal AGI is $50,000 or less ($100,000 joint); above that, 65% of benefits are exempt and the rest is taxed.
Military retirement, including survivor annuities, is fully exempt, and so are West Virginia police, deputy sheriff and firefighter pensions and federal law enforcement retirement. Pensions from the state PERS, the Teachers’ Retirement System and federal civil service are exempt only up to $2,000 combined. People 65 or older or disabled can subtract up to $8,000 of other income, reduced by those other retirement and Social Security subtractions. Nonresidents do not owe West Virginia tax on pensions.
West Virginia tax credits, including the property tax credits
West Virginia has no earned income credit; the low-income earned income exclusion is the closest equivalent.
- Family tax credit: nonrefundable, for low-income households measured against federal poverty guidelines (for 2025, a full credit for a family of four up to $32,150 of modified AGI).
- Motor vehicle property tax adjustment credit (MV-1): refundable credit for personal property tax paid on time on eligible vehicles; non-filers can claim it on MyTaxes.
- Senior citizens tax credit: refundable, for homeowners in the homestead exemption program with income at or below 150% of the poverty guidelines.
- Homestead excess property tax credit: refundable, up to $1,000 when property tax on your home is more than 4% of income.
- Disabled veteran real property tax credit: refunds 100% of homestead property tax for veterans rated 90% to 100% permanently and totally disabled.
- Child and dependent care credit: 50% of the federal credit.
- Credit for tax paid to another state (Schedule E): for residents; not for wages from the five reciprocal states or for city taxes.
Filing a West Virginia state tax return: who, which forms and when
Residents file if they have West Virginia income above their exemptions or want a refund or credit; nonresidents file if they have West Virginia income or withholding. Everyone files Form IT-140; part-year residents and nonresidents complete lines 1 to 7 and then Schedule A.
Returns are due April 15, so 2026 returns are due April 15, 2027. A federal extension automatically extends the West Virginia return to October 15; otherwise file Form WV4868. Neither extends the time to pay.
- Penalties: 5% a month for filing late and 0.5% a month for paying late, each up to 25%; interest on unpaid tax is 11.5% for 2026.
- Estimated tax: required if you expect to owe $600 or more after withholding, paid April 15, June 15, September 15 and January 15.
- No local income tax, but some cities charge workers a weekly service fee; Charleston’s is $3 a week.
Where’s my West Virginia refund?
Check a West Virginia refund with “Where’s My Refund?” on the Tax Division’s MyTaxes site. It asks for the first Social Security number on the return, the tax year and the exact refund amount. The Tax Division does not publish a standard processing time; the tool currently warns that refunds may be significantly delayed and asks you to call only after 10 weeks, at (304) 558-3333 or (800) 982-8297.
Amended returns take 10 to 12 weeks. You are paid interest if a refund is not issued within 90 days of filing and was not adjusted.
Residency and working in a neighboring state
You are a West Virginia resident if West Virginia is your domicile, or if you keep a permanent home in the state and spend more than 183 days there. Part-year residents are taxed on all income while resident and on West Virginia income otherwise.
West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia covering wages and salaries. Residents of those states who work in West Virginia give their employer Form WV/IT-104NR and pay tax only at home. West Virginians who work there should get any tax withheld by those states refunded by those states rather than claim a West Virginia credit.
West Virginia return to prepare?
USTAXX prepares federal and West Virginia returns, including Schedule A for part-year residents and nonresidents, reciprocity refunds for neighboring-state commuters and the property tax credits. We are an IRS Authorized e-file provider and work with clients remotely through a secure portal, by phone or video, and in person in Naperville, IL.
Questions people ask
What is the West Virginia income tax rate for 2026?
2.11% to 4.58% in five brackets, after a 5% cut in SB 392 that applies back to January 1, 2026. For 2025 the rates are 2.22% to 4.82%.
Does West Virginia tax Social Security?
Not from 2026: all benefits are exempt for every filer. For 2025, benefits are fully exempt with AGI up to $50,000 ($100,000 joint), and 65% exempt above that.
Does West Virginia have a standard deduction?
No. West Virginia subtracts $2,000 for each exemption instead, and the only itemized deduction it allows is gambling losses.
Which states have reciprocity with West Virginia?
Kentucky, Maryland, Ohio, Pennsylvania and Virginia, for wages and salaries. Residents of those states file Form WV/IT-104NR with their West Virginia employer.
How long does a West Virginia tax refund take?
West Virginia does not publish a standard time. Check “Where’s My Refund?” on MyTaxes with your SSN, tax year and exact refund, and call only if 10 weeks have passed.
Where these rules come from
- WV Tax Division: 2025 IT-140 forms and instructions (PDF)
- WV Tax Division: 2026 income tax rate cut
- WV Code §11-21-4j, 2026 rates
- WV Code §11-21-4i, 2025 rates
- WV Tax Division: Social Security modification
- WV Tax Division: Income tax credits for property taxes paid
- WV MyTaxes: Where’s My Refund?
General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.
