West Virginia state taxes at a glance
| Individual income tax | Graduated (bracket) income tax |
|---|---|
| Rate structure | Five graduated rates after a 5% cut for 2026: 2.11%, 2.81%, 3.16%, 4.22% and 4.58% above $60,000, per the West Virginia State Tax Department. Social Security is fully exempt for 2026. Verify current-year figures. |
| Tax agency | West Virginia State Tax Department |
| Main individual return | Form IT-140 (residents; nonresidents and part-year residents use the schedules in the instructions) |
| Local income taxes | No local income taxes, but some municipalities levy a business and occupation tax and a city service fee. |
| Sales tax | A 6% state rate plus municipal sales taxes of up to 1% in some cities. |
| Property tax | Assessed by county assessors and levied by counties, schools and municipalities, with different levy rates for different property classes. Homestead exemptions exist for some older and disabled owners. |
| Retirement & Social Security | West Virginia fully exempts Social Security benefits from state income tax beginning in tax year 2026. Other retirement income may be partly exempt depending on age and source. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the West Virginia State Tax Department website.
How West Virginia income tax works
West Virginia’s income tax rates were cut across the board for 2026. Governor Morrisey promoted SB 392, which the legislature passed and the Governor signed on March 31, 2026; it cuts all rates by 5%, retroactive to January 1, 2026. The State Tax Department lists the new schedule for individuals: 2.11% on taxable income up to $10,000, 2.81% from $10,000 to $25,000, 3.16% from $25,000 to $40,000, 4.22% from $40,000 to $60,000, and 4.58% above $60,000, with a separate schedule for married individuals filing separately. Tax Foundation’s early-2026 table shows the older rates (2.22% to 4.82%), so use the Department’s schedule for 2026.
The other big change for retirees is Social Security. The Department’s guidance says West Virginia fully exempts Social Security benefits from state income tax for tax year 2026, including for taxpayers above the old income thresholds, after a multi-year phase-out. News reports and the Connecticut legislature’s survey of states confirm that West Virginia has dropped off the list of states that tax benefits. Our Social Security guide explains the federal side. West Virginia’s personal exemption is $2,000 per person in Tax Foundation’s table, and the state has no standard deduction, using exemptions and specific modifications instead.
The state sales tax is 6%, with municipal taxes of up to 1% in some cities, and many West Virginia cities levy a business and occupation tax and a city service fee that apply to people who work in them. West Virginia has reciprocity with Kentucky, Maryland, Ohio, Pennsylvania and Virginia, per Tax Foundation, so residents of those states who work in West Virginia generally file only at home. Property taxes differ by property class.
Filing your West Virginia return and free options
The State Tax Department lists free filing options through qualifying Free File vendors, including 1040.com and 1040NOW, subject to each vendor’s AGI rules. The MyTaxes portal is for accounts, payments and refund information and is not necessarily a free IT-140 preparation service. You can also file a paper return.
Because 2026 rates were cut retroactively, withholding tables were updated in 2026; check your Form IT-104 if your withholding needs adjusting (see how to fill out a W-4). See our free filing hub for the federal return and state refund status for tracking.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things West Virginia residents often ask about
- 2026 rate cut: a 5% across-the-board cut retroactive to January 1, 2026; older tables show the previous rates.
- Social Security fully exempt: beginning with tax year 2026.
- Reciprocity: Kentucky, Maryland, Ohio, Pennsylvania and Virginia residents working in West Virginia generally file at home only.
- City B&O and service fees: some cities charge them separately from the state return.
- MyTaxes is not a free filing service: use Free File vendors listed by the Department.
Official West Virginia links
- West Virginia State Tax Department
- West Virginia: free file options
- West Virginia: 2026 income tax rate cut
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
What are West Virginia’s 2026 income tax rates?
2.11%, 2.81%, 3.16%, 4.22% and 4.58% (above $60,000), after a 5% cut signed March 31, 2026 and retroactive to January 1, 2026.
Does West Virginia tax Social Security?
No. West Virginia fully exempts Social Security benefits from state income tax beginning with tax year 2026.
Can I file West Virginia taxes for free?
The State Tax Department lists free file vendors such as 1040.com and 1040NOW, subject to each vendor’s AGI limits.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.