The West Virginia state income tax rate for 2025 runs on a graduated scale from 2.22% to 4.82% across five brackets, applied to your taxable income after the state’s standard deduction and exemptions. Those rates dropped from the 2024 schedule, and further cuts could be triggered depending on how state revenue performs. What you actually owe depends less on the top rate than on how much of your income clears the deductions and retirement exclusions West Virginia stacks on top of federal AGI.
2025 Rates and Brackets
The same thresholds apply whether you file as single, head of household, married filing jointly, or qualifying surviving spouse. Married couples filing separately use brackets set at half these amounts. For income earned in 2025 and reported on your 2026 return:
- Up to $10,000: 2.22% of taxable income
- $10,001 to $25,000: $222.00 plus 2.96% of the amount over $10,000
- $25,001 to $40,000: $666.00 plus 3.33% of the amount over $25,000
- $40,001 to $60,000: $1,165.50 plus 4.44% of the amount over $40,000
- Over $60,000: $2,053.50 plus 4.82% of the amount over $60,000
Future rate reductions are tied to a revenue trigger under W. Va. Code §11-21-4h. The next assessment is scheduled for August 2025, with any resulting cuts taking effect in January 2027.1West Virginia Tax Division. About the Income Tax Rate Cut
How 2025 Compares to 2024
The 2024 schedule ran from 2.36% to 5.12%. If you’re reconciling year-over-year numbers:
- Up to $10,000: 2.36%
- $10,001 to $25,000: $236.00 plus 3.15% of the amount over $10,000
- $25,001 to $40,000: $708.50 plus 3.54% of the amount over $25,000
- $40,001 to $60,000: $1,239.50 plus 4.72% of the amount over $40,000
- Over $60,000: $2,183.50 plus 5.12% of the amount over $60,000
Every bracket came down for 2025, so even without changes to your income your state liability should be lower.
What the Rate Applies To
West Virginia starts with your federal adjusted gross income and applies its own modifications.2Legal Information Institute. W. Va. Code R. 110-21-12 – West Virginia Adjusted Gross Income Of Resident Individual Because the state uses federal AGI rather than federal taxable income as its starting point, your federal standard or itemized deductions do not carry over automatically.
Standard Deduction
West Virginia reinstated its standard deduction for tax years beginning after December 31, 2023. The amounts are $10,000 for single filers and $20,000 for married couples filing jointly.3West Virginia Legislature. House Bill 2224 Text – Section: West Virginia Standard Deduction of a Resident Individual These are fixed and do not shift with federal inflation adjustments.
Personal Exemptions
You can claim a $2,000 West Virginia exemption for each personal exemption on your federal return. If your federal exemption amount is zero because someone else claims you as a dependent, you still get a $500 state exemption.4Legal Information Institute. W. Va. Code R. 110-21-16 – West Virginia Personal Exemptions Of A Resident Individual A surviving spouse can claim an additional $2,000 exemption for two tax years after their spouse’s death.
Senior and Disability Deduction
If you turn 65 at any point during the tax year, or are permanently and totally disabled at any age, you can deduct up to $8,000 of income from any source. On a joint return where both spouses qualify, each person gets the full $8,000.5West Virginia State Tax Department. West Virginia Tax Tips for Senior Citizens This deduction is reduced dollar-for-dollar by certain other retirement-related modifications, so if you already exclude $8,000 or more through Social Security, public pension, or military retirement provisions, this additional deduction may not apply.
Retirement Income
Social Security Benefits
For tax year 2026, all Social Security income is exempt from West Virginia income tax regardless of income level. On your 2025 return the rules still depend on AGI. Filers with federal AGI of $50,000 or less ($100,000 or less for joint returns) have had a full exemption since 2022. Higher-income filers are mid-phase-in: 65% of Social Security benefits are exempt for 2025, rising to 100% for 2026.6West Virginia Tax Division. Social Security Modification
If you’re a joint filer with combined AGI above $100,000, you cannot exclude all of your benefits on the 2025 return. Only 65% is excludable this year; the full exemption arrives one year later than it does for lower-income retirees.
State and Federal Pensions
Up to $2,000 per person of retirement income from the West Virginia Public Employees Retirement System, the West Virginia State Teachers Retirement System, and federal retirement systems can be excluded.7West Virginia Legislature. House Bill 4665 – Section: Modifications Reducing Federal Adjusted Gross Income The cap is per person, so both spouses can claim it on their own qualifying income.
Military Retirement
All military retirement income has been fully exempt from West Virginia income tax since January 1, 2019. The exemption covers the regular Armed Forces, Reserves, National Guard, the U.S. Public Health Service Commissioned Corps, and the National Oceanic and Atmospheric Administration Commissioned Officer Corps.8West Virginia State Tax Department. TSD 443 – Military Retirement Income
Credits That Reduce What You Owe
Several refundable credits can lower your bill below what the rate schedule alone would suggest, and some can generate a refund even if you owe no income tax.
- Motor Vehicle Property Tax Adjustment Credit. A refundable credit equal to the full amount of ad valorem property tax paid on eligible motor vehicles during the tax year. You must file a return to claim it even if you otherwise wouldn’t owe.9Legal Information Institute. W. Va. Code R. 110-21H-3 – Motor Vehicle Property Tax Adjustment Credit
- Senior Citizens Tax Credit. For homeowners enrolled in the Homestead Exemption program whose household income is below 150% of federal poverty guidelines. The 2025 ceiling for a single-person household is $23,475.10West Virginia Tax Division. Senior Citizens Tax Credit
- Homestead Excess Property Tax Credit. A refundable credit of up to $1,000 for low-income homeowners whose real property tax bill exceeds 4% of income.11West Virginia Tax Division. Schedule HEPTC-1 – Homestead Excess Property Tax Credit
- Disabled Veterans Property Tax Credit. For qualifying disabled veterans on real property taxes paid on a primary residence.
Two low-income provisions can zero out state tax entirely. Earned income is fully excluded if your federal AGI is below $10,000 ($5,000 if married filing separately), and a family tax credit scales to household size against federal poverty guidelines.
Who Has to File and When
You must file if you were a full-year resident, a part-year resident with any West Virginia income, or a nonresident with West Virginia-source income. The filing threshold is AGI above your total exemption allowance ($2,000 per exemption, or $500 if you claim zero exemptions).
You’re a resident if you’re domiciled in West Virginia, or if you keep a permanent place of abode in the state and spend more than 183 days there during the year. Spending more than 30 days in the state with the intent to make it your permanent home also establishes residency.
The return is Form IT-140, due April 15, 2026, for the 2025 tax year.12West Virginia Tax Division. Tax Calendar January 2026 You can file through the state’s MyTaxes portal or through commercial software that supports West Virginia. E-filing is faster, and you don’t need to mail W-2s or 1099s if you file electronically.13West Virginia State Tax Department. 2025 Personal Income Tax Forms and Instructions
What Late Filing Costs
Missing the April deadline without an extension triggers two separate penalties. Late filing runs 5% of the unpaid tax per month or partial month, capped at 25%. Late payment is 0.5% per month, also capped at 25%. They stack, so ignoring both the return and the payment can cost you up to 5.5% of the balance per month.
Interest accrues on top of penalties at an annual rate set by the Tax Commissioner. The rate is never less than 8% and is adjusted every six months. An extension avoids the late filing penalty but does not pause interest or the late payment penalty, so estimate and pay what you owe by April 15 even if the final return isn’t ready.