Like many states, West Virginia has a graduated state income tax system for its taxpayers. For the 2024 tax 12 months (the taxes due in 2025), there are 5 tax brackets with charges starting from 2.36% to five.12%. Your tax price could range primarily based on elements comparable to your gross taxable earnings, accessible credit, submitting standing, and residency standing within the Mountain State.
Let’s discover the small print of West Virginia’s earnings tax brackets and what you need to perceive about decreasing your tax legal responsibility and submitting your return in 2025.
*Notice that you’re nonetheless accountable for federal taxes if you happen to meet the IRS income filing threshold. This text addresses state-specific taxes solely.
West Virginia state earnings tax charges
For the 2024 tax 12 months (the taxes due in 2025), West Virginia’s state earnings tax charges break down into 5 brackets starting from 2.36% to five.12%. Efficient for earnings earned January 1, 2025, and past, those rates will drop even further, to a spread of between 2.22% and 4.82%.
The next tables define what you’ll be able to anticipate to pay primarily based in your earnings and 2024 tax 12 months submitting standing.
Single, married submitting collectively, and head of family
| Taxable earnings | West Virginia state earnings tax price |
| $0 to $10,000 | 2.36% of taxable earnings |
| $10,001 to $25,000 | $236 plus 3.15% of the surplus over $10,000 |
| $25,001 to $40,000 | $708.50 plus 3.54% of the surplus over $25,000 |
| $40,001 to $60,000 | $1,239.50 plus 4.72% of the surplus over $40,000 |
| Over $60,000 | $2,183.50 plus 5.12% of the surplus over $60,000 |
Married submitting individually
| Taxable earnings | West Virginia state earnings tax price |
| $0 to $5,000 | 2.36% of taxable earnings |
| $5,001 to $12,500 | $118 plus 3.15% of the surplus over $5,000 |
| $12,501 to $20,000 | $354.25 plus 3.54% of the surplus over $12,500 |
| $20,001 to $30,000 | $619.75 plus 4.72% of the surplus over $20,000 |
| Over $30,000 | $1,091.75 plus 5.12% of the surplus over $30,000 |
Supply: West Virginia Tax Division
Who has to file West Virginia state earnings tax?
You should file a West Virginia state earnings tax return if you happen to have been a full-year resident, part-year resident, or nonresident with West Virginia-sourced earnings in 2024. Submitting can also be required for these whose adjusted gross earnings exceeds the non-public exemption allowance of $2,000 per exemption or $500 if claiming zero exemptions.
Even if you happen to don’t should file a federal return, you’ll have to file a state return if you happen to’re claiming Senior Residents Tax Credit score (SCTC), Homestead Extra Property Tax Credit score (HEPTC), or you might be eligible for a refund. Seniors 65 or older are exempt if their whole earnings is lower than their exemption allowance plus the senior citizen modification.
How West Virginia residency impacts tax submitting
West Virginia breaks taxpayer residency into 4 distinct statuses: resident, part-year resident, full-year nonresident, and particular nonresident. Particular nonresident is a selected class that describes residents of neighboring states who earn West Virginia-derived earnings.
The next chart explores the {qualifications} for every residency standing and the way the Mountain State taxes your earnings:
| Residency standing | Definition | How West Virginia taxes earnings |
| Resident | Spent 30 days within the state with the intent to make it your everlasting dwelling, or if you happen to’re a domiciliary resident of PA or VA and spent greater than 183 days in West Virginia in the course of the taxable 12 months. | Taxes all earnings earned, no matter supply. |
| Half-year resident | Moved to or from West Virginia in the course of the taxable 12 months. | Taxes earnings earned whereas a resident and any West V-sourced earnings. |
| Full-year nonresident | Lived in one other state all 12 months and spent lower than 30 days in West Virginia. | Taxes solely WV-sourced earnings. |
| Particular nonresident | Resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia; solely earnings from WV was wages or salaries. | Taxes solely wages and salaries earned in WV. |
Supply: West Virginia Tax Division
Different earnings tax concerns in West Virginia
West Virginia’s tax insurance policies embody varied guidelines for various kinds of earnings, together with retirement earnings, Social Safety, investments, and navy earnings. The Mountain State taxes these kinds of funds within the following methods:
- Retirement and pension earnings tax: Pension and retirement earnings is mostly taxable. Public staff, lecturers, and federal retirees can exclude as much as $2,000. There’s no tax on retirement earnings for cops, firefighters, federal legislation enforcement, or navy retirees. All U.S. railroad retirement earnings is exempt.
- Funding earnings tax: West Virginia taxes capital features on the private earnings tax price.
- Social Safety earnings tax: 100% of taxable Social Safety incomes as much as $50,000 are exempt. Reducing modifications start for larger incomes, the place a full exemption will hit in 2026.
- Army earnings tax: Reducing modifications apply to active-duty pay for resident service members. Army retirement earnings is absolutely exempt, whereas spousal earnings is tax-exempt if not domiciled in West Virginia.
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Frequent West Virginia state tax credit
The next desk outlines a number of the most typical state tax deductions and credit accessible to West Virginia taxpayers:
| Tax credit score | Description | Quantity |
| Household Tax Credit score | A nonrefundable credit score designed to scale back or get rid of West Virginia private earnings tax for low-income households. | Varies relying on household dimension and earnings, as detailed within the Household Tax Credit score Tables offered by the West Virginia State Tax Division. |
| Homestead Extra Property Tax Credit score (HEPTC) | A refundable credit score for householders whose property taxes exceed 4% of their whole family earnings. Out there to residents who personal and occupy their dwelling as their major residence. | Credit score equals the quantity by which property taxes exceed 4% of family earnings, as much as $1,000. |
| Senior Citizen Tax Credit score (SCTC) | A refundable property tax credit score for residents age 65+ or completely/completely disabled. | As much as $1,000, relying on property taxes paid. |
The right way to file West Virginia state earnings tax
West Virginia’s mixture of a number of tax brackets, credit and deductions, and residency statuses could make submitting your 2025 tax return really feel sophisticated. However it doesn’t should be! TurboTax helps you higher perceive your state earnings tax return, whether or not that means filing your taxes yourself or seeking professional help.
TurboTax can provide steering for every step of the tax-filing journey, irrespective of your residency or submitting standing. Want additional assist from a West Virginia tax skilled? Contact a TurboTax expert for advice or have us file your return for you.