West Virginia (WV) Tax Rates — 2026
Income Tax
4.82%
Sales Tax
6.39%
Property Tax
0.54%
Income Tax
Type: Graduated (marginal brackets)
| From | To | Rate |
|---|---|---|
| $0 | $10,000 | 2.36% |
| $10,000 | $25,000 | 3.15% |
| $25,000 | $40,000 | 3.54% |
| $40,000 | $60,000 | 4.72% |
| $60,000 | and above | 4.82% |
Standard Deduction: N/A (uses personal exemptions or credits instead)
Sales Tax
State Rate6%
Avg Local Rate0.39%
Combined Rate6.39%
Groceries: Exempt
-0.18% vs national avg
Property Tax
Effective Rate0.54%
Median Annual Tax$665
-0.53% vs national avg (1.07%)
Retirement Income Tax
Social SecurityNO
PensionsPARTIAL
401(k) / IRAYES
Estate & Inheritance Tax
Has Estate Tax: NO
Corporate Tax
Corporate Income Tax Rate: 6.5%
Additional Notes
West Virginia exempted Social Security from state tax starting in 2024. Provides a partial exemption for other retirement income. Rates were reduced for 2025 and are scheduled to continue decreasing.
Compare with another state:
Sources: West Virginia Department of Revenue; Tax Foundation, Facts & Figures 2025; IRS Publication 17.