State taxes: West Virginia
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West Virginia assesses an income tax on its residents, applying rates of 3% to 6.5% over 5 tax brackets. More on West Virginia taxes can be found in the tabbed pages below.
Personal income tax
West Virginia collects income taxes from its residents at the following rates (for single, head of household and married-filing-jointly taxpayers).
- 3% on the first $10,000 of taxable income.
- 4% on taxable income between $10,001 and $25,000.
- 4.5% on taxable income between $25,001 and $40,000.
- 6% on taxable income between $40,001 and $60,000.
- 6.5% on taxable income of $60,001 and above.
West Virginia tax returns are due on April 15 or the next business day if that date falls on a weekend or holiday.
A checkbox on the West Virginia individual return allows taxpayers filing an amended return to cancel their original delayed debit transaction. This will work, however, only if the amended return is filed before the debit transaction was scheduled or completed.
The statewide sales tax rate on most purchases is 6%.
The use tax is a companion tax to the consumer sales and service tax and is based on the purchase price of tangible personal property or taxable services. This tax is required to be paid by individuals or businesses directly to the State Tax Department on tangible personal property or services purchased for which the West Virginia sales tax has not been paid. The statewide use tax rate is 6%.
Several West Virginia municipalities also collect local sales taxes of 0.5 cent to 1 cent.
Personal and real property taxes
In West Virginia, all real and personal property is subject to tax unless specifically exempted by law.
West Virginia counties administer and collect property taxes. West Virginia real and personal property tax records are managed by the county assessor in each county.
Property is assessed according to its use, location and value as of July 1. All property is reappraised every 3 years; annual adjustments are made to assessments for property with a change of value.
West Virginia offers a homestead exemption to its citizens who are 65 years old or permanently disabled.
Since 2008, West Virginia has offered a refundable personal income tax credit, up to $1,000, for real property taxes paid in excess of income.
Inheritance and estate taxes
West Virginia does not impose an inheritance tax.
Because of the phaseout of the federal estate tax credit, West Virginia’s estate tax is not imposed on estates of people who died in 2005 or thereafter.
Other West Virginia tax facts
West Virginia taxpayers who are age 65 or older during any part of the taxable year or who are permanently and totally disabled may deduct from their federal adjusted gross income up to $8,000 income, regardless of source, to arrive at the amount that is taxable by West Virginia. When a married couple files a joint return, if each spouse qualifies, then up to $16,000 of income is excludable from West Virginia taxes.
West Virginia taxpayers can use the MyTaxes page to file their returns as well as go online to check the status of their state income tax refunds.
For more information, contact the West Virginia State Tax Department, General Assistance, at (800) 982-8297, or visit its website.
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