State Income Tax
West Virginia imposes a state income tax using a graduated tax structure with 5 brackets ranging from 2.36% to 5.12%. The filing deadline is 2026-04-15. Social Security benefits are exempt from West Virginia state income tax. Retirement income is generally taxable. Social Security benefits are being phased out of taxation; most will be exempt by 2026.
Retirement Income Details
Social Security benefits are being phased out of taxation; most will be exempt by 2026.
Does West Virginia have a state income tax?
Yes. West Virginia has a state income tax with a graduated structure ranging from 2.36% to 5.12% across 5 brackets.
What is the West Virginia income tax rate?
West Virginia has a graduated income tax with 5 brackets. The lowest rate is 2.36% and the highest rate is 5.12%.
Is Social Security taxed in West Virginia?
No. West Virginia does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.
Is retirement income taxed in West Virginia?
Yes. West Virginia generally taxes retirement income. Social Security benefits are being phased out of taxation; most will be exempt by 2026.
When is the West Virginia income tax filing deadline?
The West Virginia state income tax filing deadline is 2026-04-15. You can file and pay through the official West Virginia Department of Revenue portal.
What is the standard deduction in West Virginia?
West Virginia's standard deduction is not available for single filers. A personal exemption of $2,000 (single) may also apply.
How does West Virginia income tax compare to neighboring states?
West Virginia's top rate of 5.12% is in the moderate range nationally. Use the comparison table above to see how neighboring states compare.
Official Payment Portal
West Virginia Department of Revenue
Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.