Like many states, West Virginia has a graduated state revenue 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 charge could range primarily based on elements akin to your gross taxable revenue, accessible credit, submitting standing, and residency standing within the Mountain State.
Let’s discover the main points of West Virginia’s revenue tax brackets and what it’s best to perceive about lowering your tax legal responsibility and submitting your return in 2025.
*Observe that you’re nonetheless accountable for federal taxes in case you meet the IRS revenue submitting threshold. This text addresses state-specific taxes solely.
West Virginia state revenue tax charges
For the 2024 tax 12 months (the taxes due in 2025), West Virginia’s state revenue tax charges break down into 5 brackets starting from 2.36% to five.12%. Efficient for revenue earned January 1, 2025, and past, these charges will drop even additional, to a variety of between 2.22% and 4.82%.
The next tables define what you may anticipate to pay primarily based in your revenue and 2024 tax 12 months submitting standing.
Single, married submitting collectively, and head of family
| Taxable revenue | West Virginia state revenue tax charge |
| $0 to $10,000 | 2.36% of taxable revenue |
| $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 revenue | West Virginia state revenue tax charge |
| $0 to $5,000 | 2.36% of taxable revenue |
| $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 revenue tax?
It’s essential to file a West Virginia state revenue tax return in case you had been a full-year resident, part-year resident, or nonresident with West Virginia-sourced revenue in 2024. Submitting can be required for these whose adjusted gross revenue exceeds the non-public exemption allowance of $2,000 per exemption or $500 if claiming zero exemptions.
Even in case you don’t should file a federal return, you’ll must file a state return in case you’re claiming Senior Residents Tax Credit score (SCTC), Homestead Extra Property Tax Credit score (HEPTC), or you’re eligible for a refund. Seniors 65 or older are exempt if their complete revenue 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 particular class that describes residents of neighboring states who earn West Virginia-derived revenue.
The next chart explores the {qualifications} for every residency standing and the way the Mountain State taxes your revenue:
| Residency standing | Definition | How West Virginia taxes revenue |
| Resident | Spent 30 days within the state with the intent to make it your everlasting dwelling, or in case you’re a domiciliary resident of PA or VA and spent greater than 183 days in West Virginia throughout the taxable 12 months. | Taxes all revenue earned, no matter supply. |
| Half-year resident | Moved to or from West Virginia throughout the taxable 12 months. | Taxes revenue earned whereas a resident and any West V-sourced revenue. |
| Full-year nonresident | Lived in one other state all 12 months and spent lower than 30 days in West Virginia. | Taxes solely WV-sourced revenue. |
| Particular nonresident | Resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia; solely revenue from WV was wages or salaries. | Taxes solely wages and salaries earned in WV. |
Supply: West Virginia Tax Division
Different revenue tax concerns in West Virginia
West Virginia’s tax insurance policies embrace varied guidelines for various kinds of revenue, together with retirement revenue, Social Safety, investments, and navy revenue. The Mountain State taxes a majority of these funds within the following methods:
- Retirement and pension revenue tax: Pension and retirement revenue is usually taxable. Public workers, lecturers, and federal retirees can exclude as much as $2,000. There’s no tax on retirement revenue for cops, firefighters, federal legislation enforcement, or navy retirees. All U.S. railroad retirement revenue is exempt.
- Funding revenue tax: West Virginia taxes capital good points on the private revenue tax charge.
- Social Safety revenue tax: 100% of taxable Social Safety incomes as much as $50,000 are exempt. Reducing modifications start for greater incomes, the place a full exemption will hit in 2026.
- Army revenue tax: Reducing modifications apply to active-duty pay for resident service members. Army retirement revenue is totally exempt, whereas spousal revenue is tax-exempt if not domiciled in West Virginia.
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Widespread 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 cut back or get rid of West Virginia private revenue tax for low-income households. | Varies relying on household measurement and revenue, as detailed within the Household Tax Credit score Tables supplied by the West Virginia State Tax Division. |
| Homestead Extra Property Tax Credit score (HEPTC) | A refundable credit score for owners whose property taxes exceed 4% of their complete family revenue. Out there to residents who personal and occupy their dwelling as their main residence. | Credit score equals the quantity by which property taxes exceed 4% of family revenue, 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 way to file West Virginia state revenue 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 difficult. Nevertheless it doesn’t should be! TurboTax helps you higher perceive your state revenue tax return, whether or not that means submitting your taxes your self or looking for skilled assist.
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 knowledgeable for recommendation or have us file your return for you.
