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Official Tax Guide

West Virginia Taxes 2025: Income, Sales, and Property Tax Guide

Complete guide to West Virginia state taxes. Income tax (2.36% - 5.12%), sales tax, and what you need to know before moving.

Updated January 15, 2026
5 min read

West Virginia State Tax Guide 2025

Moving to West Virginia offers beautiful landscapes and a lower cost of living. Understanding the state's tax structure is essential for financial planning. This guide covers the key taxes you will encounter as a new resident.

1. Income Tax

West Virginia utilizes a progressive income tax system. This means your tax rate increases as your income rises. The state has five tax brackets for the 2025 tax year.

Tax Brackets (2025):

  • 2.36% on income up to $10,000
  • 3.15% on income between $10,001 and $25,000
  • 3.54% on income between $25,001 and $40,000
  • 4.72% on income between $40,001 and $60,000
  • 5.12% on income above $60,000

Note: These rates apply to single filers and married couples filing separately. Brackets for married couples filing jointly and heads of household are double the single filer amounts.

West Virginia does not offer a standard deduction for state income tax purposes, although specific tax credits may be available depending on your circumstances.

2. Sales Tax

West Virginia’s state sales tax rate is 6.0%.

  • Local Taxes: While the state rate is fixed, local jurisdictions (counties and municipalities) generally do not add additional sales tax on top of the state rate. However, specific districts, such as those for tourism or transportation, may levy additional taxes. Always check with the local jurisdiction for specific rates.
  • Taxable Goods/Services: The tax applies to most retail goods and services. Groceries are taxable at the full state rate of 6%.

3. Property Tax

West Virginia property taxes are generally lower than the national average.

  • How it works: Property taxes are levied by local governments (counties, schools, and municipalities) based on the assessed value of real estate.
  • Rates: Rates vary by county. While specific millage rates differ, West Virginia is known for relatively low effective property tax rates compared to many other states.
  • Assessment: Real estate is assessed at a percentage of its market value (typically 60% for Class I and Class II residential properties).
  • Homestead Exemption: West Virginia offers a homestead exemption for residents aged 65 or older or those who are permanently and totally disabled, which can significantly reduce the taxable value of a primary residence.

4. Other Taxes

Beyond income and sales tax, new residents should be aware of the following:

  • Gas Tax: West Virginia imposes a tax on motor fuel. As of 2025, the state gas tax is combined with the federal tax. The state portion fluctuates based on the Consumer Price Index and is generally included in the price per gallon at the pump.
  • "Sin" Taxes: The state levies excise taxes on specific goods, including alcohol and tobacco products. These taxes are factored into the retail price.
  • Inheritance/Estate Tax: West Virginia does not levy a state inheritance tax or estate tax on beneficiaries.
  • Vehicle Property Tax: West Virginia collects an annual property tax on vehicles. This is separate from the real estate property tax and is paid to the county where the vehicle is registered.

5. Retiree Taxes

West Virginia is considered moderately tax-friendly for retirees.

  • Social Security: Social Security benefits are exempt from state income tax.
  • Retirement Income: Income from pensions and 401(k)s is taxable in West Virginia. However, the state offers a deduction for taxpayers age 65 and older (or those who are permanently and totally disabled) on a portion of their income.
    • For 2025, taxpayers age 65 or older may be eligible for a deduction of up to $8,000 on income from pensions, annuities, and IRAs (for single filers).
    • The deduction limit is higher for married couples filing jointly.
  • Other Income: Income from IRAs and employer-sponsored retirement plans is generally taxable, subject to standard deductions and exemptions.

6. Comparison to Neighbors

Here is how West Virginia compares to some of its neighboring states:

  • Ohio: Ohio has a flat income tax rate (currently around 3.5% - 3.75% for 2025), which is slightly higher than West Virginia's lowest bracket but lower than its top bracket. Both states tax Social Security, though Ohio has exemptions for lower-income seniors.
  • Virginia: Virginia has a progressive income tax system with lower rates (2% - 5.75%) and a higher standard deduction. Virginia taxes Social Security income if federal adjusted gross income exceeds certain limits.
  • Pennsylvania: Pennsylvania has a flat income tax rate of 3.07%. However, PA has some of the highest vehicle property taxes in the nation (unless you live in a county with specific exemptions), whereas WV vehicle taxes are generally lower.
  • Kentucky: Kentucky has a flat income tax rate of 4.5% (scheduled to decrease to 4% in 2027). Sales tax is slightly lower (6%) with some local variations.

Disclaimer: Tax laws are subject to change and can vary based on individual circumstances. This guide is for informational purposes only for the 2025 tax year. Always consult with a certified public accountant (CPA) or tax professional before making financial decisions.