West Virginia State Taxes
Quick Tax Facts
Income Tax: 2.36% – 5.12%
State Sales Tax: 6%
Median Property Tax: $464
Overview
West Virginia is considered one of the most affordable places to live in the United States. Its lower-than-average home prices and cost of living are very attractive. Not to mention the very low property tax rates. Sales taxes are also fairly modest. When it comes to income taxes, however, they still take a pretty big bite out of your wallet, even with the recent reduction in rates.
West Virginia Income Tax
On March 7, 2023, Governor Jim Justice signed HB 2526 which reduced personal income tax rates for all West Virginia residents.
| 2023 West Virginia (WV) Income Tax Rates Single, Married Filing Jointly or Head of Household |
|---|
| If WV taxable income is: | The tax is: |
|---|---|
| Not over $10,000 | 2.36% of taxable income |
| Over $10,000 but not over $25,000 | $236 plus 3.15% on income over $10,000 |
| Over $25,000 but not over $40,000 | $708.50 plus 3.54% on income over $25,000 |
| Over $40,000 but not over $60,000 | $1,239.50 plus 4.72% on income over $40,000 |
| Over $60,000 | $2,183.50 plus 5.12% on income over $60,000 |
| 2023 West Virginia (WV) Income Tax Rates – Married Filing Separately |
|---|
| If WV taxable income is: | The tax is: |
|---|---|
| Not over $5,000 | 2.36% of taxable income |
| Over $5,000 but not over $12,500 | $118 plus 3.15% on income over $5,000 |
| Over $12,500 but not over $20,000 | $354.25 plus 3.54% on income over $12,500 |
| Over $20,000 but not over $30,000 | $618.75 plus 4.72% on income over $20,000 |
| Over $30,000 | $1,091.75 plus 5.12% on income over $30,000 |
Who Must File?
Taxpayers must file a West Virginia state income tax return (IT-140) if:
- They were a resident of West Virginia for the full tax year.
- They were a part-year resident of West Virginia.
- They were a non-resident but have federal adjusted gross income that includes income from West Virginia sources.
Even if a taxpayer is not required to file a federal income tax return, they are still required to file a state return if:
- Their West Virginia adjusted gross income is greater than the allowable deduction for personal exemptions.
- They are claiming a Senior Citizen Tax Credit (SCTC) or Homestead Excess Property Tax Credit (HEPTC) credit.
- They are due a refund.
Senior citizens (65+) are not required to file a state return if their total income is less than their exemption allowance plus the senior citizen modification.
West Virginia Sales Tax
West Virginia has a state sales tax rate of 6%. Local governments, however, may levy up to an additional 1% in sales taxes.
West Virginia Property Taxes
Property taxes are levied by county boards of education, county commissions, municipalities, and the State. West Virginia, however, has one of the lowest property tax bills in the nation.
The median property tax in West Virginia is $464. Jefferson County has the highest average property tax at $1,379, while Webster County has the lowest at $235.
| Highest | $1376 |
|---|---|
| Median | $464 |
| Lowest | $235 |
Yearly Cost Per Resident
West Virginia Tax Holidays
West Virginia hosts an annual Sales Tax Holiday beginning on the Friday before the first Sunday in August and ending on the following Monday. The following items are exempt from sales tax during that period:
- Most clothing retailing for $125 or less
- Certain laptops and tablets priced at $500 or less
- School instruction materials $20 or less
- School supplies with a purchase price of $50 or less per item
- Certain sports equipment retailing for $150 or less
West Virginia Tax Resources
If you need assistance preparing your West Virginia state taxes, you can speak with a tax professional from Tax Defense Network by calling 855-476-6920.
You can also visit the West Virginia Department of Revenue website for additional resources.
- Customer Contact Center: 304-558-3333 or 800-982-8297
- eFile
- Payment Options
- Tax Forms
