Updated for tax years 2025 and 2026.
If you live or work in West Virginia, you’ll likely need to file a West Virginia state income tax return along with your federal return. West Virginia uses a progressive income tax system, so your filing status and taxable income affect how much state tax you owe.
This guide explains West Virginia’s 2025 and 2026 income tax rates and brackets, personal exemptions, available subtractions and credits, and updates for the current tax year. When you’re ready to file, TaxAct® automatically applies West Virginia’s tax rules to help you accurately prepare your West Virginia return alongside your federal return.
What is the West Virginia state income tax?
West Virginia state income tax is a tax on income earned by individuals. It is collected by the West Virginia Tax Division and helps fund state services.
West Virginia uses a five-bracket progressive tax structure. For tax year 2025, rates range from 2.22% to 4.82%. For tax year 2026, rates range from 2.11% to 4.58% after a 5% rate reduction. Bracket dollar thresholds are the same for both years.
West Virginia income tax rates and tax brackets
West Virginia’s rate schedule is progressive. Bracket thresholds are the same for 2025 and 2026; only the rates changed starting with tax year 2026.
2026 West Virginia income tax brackets
For tax year 2026, West Virginia reduced all bracket rates by 5% under SB 392 (retroactive to January 1, 2026):
| Tax Rate | Single, Married Filing Jointly, Head of Household, Surviving Spouse, or Estates and Trusts | Married Filing Separately |
|---|---|---|
| 2.11% | Up to $10,000 | Up to $5,000 |
| 2.81% | $10,001-$25,000 | $5,001-$12,500 |
| 3.16% | $25,001-$40,000 | $12,501-$20,000 |
| 4.22% | $40,001-$60,000 | $20,001-$30,000 |
| 4.58% | Over $60,000 | Over $30,000 |
2025 West Virginia income tax brackets
For tax year 2025, use these rates when filing a 2025 Form IT-140 return:
| Tax Rate | Single, Married Filing Jointly, Head of Household, Surviving Spouse, or Estates and Trusts | Married Filing Separately |
|---|---|---|
| 2.22% | Up to $10,000 | Up to $5,000 |
| 2.96% | $10,001-$25,000 | $5,001-$12,500 |
| 3.33% | $25,001-$40,000 | $12,501-$20,000 |
| 4.44% | $40,001-$60,000 | $20,001-$30,000 |
| 4.82% | Over $60,000 | Over $30,000 |
If you need more information on how federal tax brackets work, you can use our tax bracket calculator for federal taxes. See Form IT-140 tax rate schedules for official computation details.
West Virginia personal exemptions
West Virginia does not use the federal standard deduction on Form IT-140. Instead, taxpayers claim personal exemptions of $2,000 for each allowable exemption ($500 if you claim zero exemptions).
Exemptions generally follow prior federal exemption rules and are reported on Form IT-140. West Virginia does not recognize most federal itemized deductions for personal income tax purposes; gambling losses are a common exception when you itemized on your federal return.
West Virginia subtractions and credits
West Virginia allows Schedule M subtractions and several credits that can reduce your tax. Common examples include:
- Social Security benefits — 65% subtractable for 2025 above federal AGI thresholds ($50,000 single/MFS or $100,000 MFJ); 100% subtractable for 2026, completing the phase-in that began in 2024
- West Virginia Teachers’ Retirement System and Public Employees Retirement System benefits (up to $2,000 combined with certain federal retirement)
- Active military pay and qualifying military retirement modifications
- Senior citizen or disability modification of up to $8,000 per qualifying taxpayer
- Family Tax Credit, credit for tax paid to another state, and other credits listed on Form IT-140 RECAP
Eligibility rules vary by subtraction and credit. Review Form IT-140 instructions and Schedule M for current requirements.
West Virginia tax changes for 2025 and 2026
For tax year 2025, West Virginia’s top individual income tax rate is 4.82%. Social Security subtraction rules allow 65% of benefits included in federal AGI above the AGI thresholds. The 2025 Form IT-140 return is due April 15, 2026.
For tax year 2026, West Virginia reduced all individual income tax rates by 5% under SB 392, signed March 31, 2026 and effective retroactive to January 1, 2026. The top rate is now 4.58%. Social Security subtraction rules reach full phase-in in 2026: taxpayers may subtract 100% of Social Security benefits included in federal AGI. The 2026 Form IT-140 return is due April 15, 2027, with an automatic six-month filing extension available when qualifying conditions are met.
FAQs
The bottom line
West Virginia’s income tax is progressive, with 2025 rates up to 4.82% and 2026 rates up to 4.58%. Understanding your bracket, exemption or deduction method, and available subtractions can help you better estimate your West Virginia tax bill or refund.
When you’re ready to file, TaxAct can help you prepare your federal and West Virginia returns in one place so you can file with confidence.
Already filed your taxes and waiting for your refund? Learn more about where your West Virginia state tax refund is.
This article is for informational purposes only and not legal or financial advice.
All TaxAct offers, products and services are subject to applicable terms and conditions.
The OBBB is now also being referred to by lawmakers as the Working Families Tax Cut Act. You may see one or both names used here, but they refer to the same set of tax changes.
Citations
West Virginia Tax Division. “2026 Income Tax Rate Cut.” Accessed 20 Aug. 2026.
West Virginia Tax Division. “2025 Tax Rate Schedules.” Accessed 20 Aug. 2026.
West Virginia Tax Division. “Social Security Modification.” Accessed 20 Aug. 2026.
West Virginia Tax Division. “2025 Personal Income Tax Forms and Instructions (Form IT-140).” Accessed 20 Aug. 2026.
TaxAct. “Working Families Tax Cuts Act: 2025 Tax Reform Explained.” TaxAct Blog.
TaxAct. “Where’s My West Virginia Tax Refund?” TaxAct Blog, 20 Jan. 2025.
