West Virginia Income
Tax Rates & Rules
West Virginia has a progressive state income tax with rates up to 4.82%. Here's how the brackets break down.
West Virginia Income Tax Brackets
2025 tax year rates, most recently confirmed by the state Department of Revenue.
Single / Individual
| Taxable Income | Rate |
|---|---|
| $0 – $10,000 | 2.22% |
| $10,000 – $25,000 | 2.96% |
| $25,000 – $40,000 | 3.33% |
| $40,000 – $60,000 | 4.44% |
| Over $60,000 | 4.82% |
Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 – $10,000 | 2.22% |
| $10,000 – $25,000 | 2.96% |
| $25,000 – $40,000 | 3.33% |
| $40,000 – $60,000 | 4.44% |
| Over $60,000 | 4.82% |
West Virginia's Rate Schedule I applies to Single, Head of Household and Married Filing Jointly alike.
Sources: WV Tax Division — 2025 IT-140 Tax Rate Schedules. Last verified: August 14, 2026.
How West Virginia Income Tax Works
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Frequently Asked Questions
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