Calculate your West Virginia state income tax with current rates, brackets, and deductions for accurate tax planning in the Mountain State
West Virginia has a progressive income tax system with rates ranging from 3% to 6.5%. The state offers various deductions and exemptions to reduce your tax burden, including personal exemptions and senior citizen benefits.
West Virginia uses a 5-bracket progressive tax system with rates from 3% to 6.5%, applying to both single and joint filers equally.
2025 personal exemptions: $2,000 per taxpayer, $2,000 for spouse, and $2,000 per dependent.
Additional $2,000 exemption available for taxpayers or spouses age 65 and older, reducing tax liability.
West Virginia follows federal AGI with some modifications, making tax calculation straightforward for most residents.
| Tax Rate | Income Range (All Filing Status) | Tax on Previous Brackets |
|---|---|---|
| 3% | $0 - $10,000 | $0 |
| 4% | $10,001 - $25,000 | $300 |
| 4.5% | $25,001 - $40,000 | $900 |
| 6% | $40,001 - $60,000 | $1,575 |
| 6.5% | $60,001+ | $2,775 |
Our West Virginia tax calculator uses the most current 2025 tax brackets and rates to provide accurate estimates of your West Virginia state income tax liability. Here's how to get the most accurate results:
Understanding West Virginia's tax structure can help you plan more effectively:
West Virginia offers several tax credits and deductions beyond the standard exemptions:
This calculator provides estimates for planning purposes only. Actual tax liability may vary based on additional factors not included in this simplified calculation. West Virginia tax law can be complex, and you should consult a tax professional for comprehensive tax planning and preparation.
West Virginia uses a progressive tax system with rates from 3% to 6.5%. The exact rate depends on your income level, with the same brackets applying to all filing statuses. Higher earners pay higher marginal rates on income above each bracket threshold.
West Virginia allows $2,000 personal exemptions for the taxpayer, spouse (if married filing jointly), and each dependent. Additionally, taxpayers or spouses age 65 or older receive an additional $2,000 senior exemption.
No, Social Security benefits are not subject to West Virginia state income tax. However, other retirement income such as pensions, 401(k) distributions, and IRA withdrawals may be subject to West Virginia income tax.
You must file a West Virginia return if your income exceeds the filing threshold for your filing status, if you had West Virginia tax withheld, or if you owe West Virginia income tax. The specific thresholds depend on your filing status and income level.