West Virginia Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the West Virginia page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 4.82% | 4.58% |
Effective 2025-01-01: West Virginia rates fell about 4% from the 2024 schedule under the personal income tax reduction formula in W. Va. Code Sec. 11-21-4g, giving a 2025 top rate of 4.82%. (W. Va. Code Sec. 11-21-4g)
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as West Virginia published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction None · Personal exemption $2,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 2.22% |
| $10,000 – $24,999 | 2.96% |
| $25,000 – $39,999 | 3.33% |
| $40,000 – $59,999 | 4.44% |
| $60,000 and above | 4.82% |
Married filing jointly
Standard deduction None · Personal exemption $4,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 2.22% |
| $10,000 – $24,999 | 2.96% |
| $25,000 – $39,999 | 3.33% |
| $40,000 – $59,999 | 4.44% |
| $60,000 and above | 4.82% |
Married filing separately
Standard deduction None · Personal exemption $2,000| Taxable income | Marginal rate |
|---|---|
| $0 – $4,999 | 2.22% |
| $5,000 – $12,499 | 2.96% |
| $12,500 – $19,999 | 3.33% |
| $20,000 – $29,999 | 4.44% |
| $30,000 and above | 4.82% |
Head of household
Standard deduction None · Personal exemption $2,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 2.22% |
| $10,000 – $24,999 | 2.96% |
| $25,000 – $39,999 | 3.33% |
| $40,000 – $59,999 | 4.44% |
| $60,000 and above | 4.82% |
What 2025 cost at each income
West Virginia tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,521 | $1,444 | −$77 |
| $75,000 | $2,680 | $2,546 | −$134 |
| $100,000 | $3,885 | $3,691 | −$194 |
| $150,000 | $6,295 | $5,981 | −$314 |
| $250,000 | $11,115 | $10,561 | −$554 |
| $500,000 | $23,165 | $22,011 | −$1,154 |
| $1,000,000 | $47,265 | $44,911 | −$2,354 |
West Virginia against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
| Jurisdiction | 2025 tax on $100,000 |
|---|---|
| Pennsylvania | $3,070 |
| Maryland | $4,386 |
| Virginia | $4,936 |
| Kentucky | $3,869 |
| Ohio | $2,310 |
Other tax years
- 2026 (current)
- 2025
Sources for West Virginia, 2025
Sources
- 1.West Virginia Tax DivisionState revenue department2025 Tax Rate Schedules, 2025 Personal Income Tax Information and Instructions (IT-140), p. 35Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.West Virginia Tax DivisionState revenue department2025 Personal Income Tax Forms and Instructions (IT-140) - personal exemption allowance of $2,000 per exemption, or $500 if zero exemptionsRetrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- West Virginia has no standard deduction, so the only subtraction modelled is the personal exemption allowance.
- The senior citizen income modification (up to $8,000), the phased Social Security benefit exclusion and the motor vehicle property tax adjustment credit are not modelled.
- West Virginia uses a narrower married-filing-separately rate schedule (Rate Schedule II) with bracket thresholds set at half the Schedule I amounts; that schedule is carried in the married_separate entry.