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West Virginia Income Tax Calculator

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Overview of West Virginia Taxes

West Virginia has a progressive income tax. Homeowners in the state pay the seventh lowest average effective property tax rate in the country. The statewide sales tax rate in West Virginia is 6% but some cities charge up to an additional 1%.

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Your Income Taxes
Tax Type Marginal 
Tax Rate
Effective 
Tax Rate
Tax 
Amount
Federal
FICA
State
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Total Income Taxes
Income After Taxes
Your Tax Breakdown
Income Tax $
Sales Tax $
Fuel Tax $
Property Tax$
Total Estimated Tax Burden $
Percent of income to taxes = %
Total Estimated Tax Burden
$
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  • Our Tax Expert

    Jennifer Mansfield, CPA Tax

    Jennifer Mansfield, CPA, JD/LLM-Tax, is a Certified Public Accountant with more than 30 years of experience providing tax advice. SmartAsset’s tax expert has a degree in Accounting and Business/Management from the University of Wyoming, as well as both a Masters in Tax Laws and a Juris Doctorate from Georgetown University Law Center. Jennifer has mostly worked in public accounting firms, including Ernst & Young and Deloitte. She is passionate about helping provide people and businesses with valuable accounting and tax advice to allow them to prosper financially. Jennifer lives in Arizona and was recently named to the Greater Tucson Leadership Program.

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West Virginia state tax quick facts
  • Income tax: 3% - 6.5%
  • Sales tax: 6% - 7%
  • Property tax: 0.59% average effective rate
  • Gas tax: 35.7 cents per gallon of regular gasoline and diesel

The state of West Virginia has both a state sales tax and a state income tax, along with some of the lowest property taxes in the U.S. The income tax consists of five brackets with rates from 3% to 6.5%. The top rate ranks as the 24th-highest nationally. The sales tax is 6% statewide, with a handful of cities collecting local taxes of either 0.5% or 1%. West Virginian homeowners, meanwhile, pay an average effective property tax rate of just 0.59%, the seventh-lowest rate in the country.

West Virginia Income Tax

Taxpayers in West Virginia must pay federal and state income taxes. The state income tax has a similar structure to the federal tax, albeit with fewer brackets and significantly lower rates. The table below shows the rates and brackets for all filing statuses in West Virginia.

Income Tax Brackets

Single Filers
West Virginia Taxable IncomeRate
$0 - $10,0003.00%
$10,000 - $25,0004.00%
$25,000 - $40,0004.50%
$40,000 - $60,0006.00%
$60,000+6.50%
Married, Filing Jointly
West Virginia Taxable IncomeRate
$0 - $10,0003.00%
$10,000 - $25,0004.00%
$25,000 - $40,0004.50%
$40,000 - $60,0006.00%
$60,000+6.50%
Married, Filing Separately
West Virginia Taxable IncomeRate
$0 - $5,0003.00%
$5,000 - $12,5004.00%
$12,500 - $20,0004.50%
$20,000 - $30,0006.00%
$30,000+6.50%
Head of Household
West Virginia Taxable IncomeRate
$0 - $10,0003.00%
$10,000 - $25,0004.00%
$25,000 - $40,0004.50%
$40,000 - $60,0006.00%
$60,000+6.50%

To determine your taxes due, apply the above rates to your West Virginia taxable income, which is derived from federal adjusted gross income (AGI). To calculate it, you first make a number of additions and subtractions, which are listed on West Virginia schedule M.

Possible modifications include subtractions for retirement benefits from the West Virginia Teachers’ Retirement System or Public Employees’ Retirement System (up to $2,000), contributions to the West Virginia Prepaid Tuition/Savings Plan Trust Funds, active duty military pay, a subtraction of $8,000 for persons who are over 65 or disabled and up to $1,200 for the West Virginia “EZ PASS” deduction.

After all modifications have been made to AGI, you can subtract the West Virginia Earned Income Exclusion (if applicable) and all exemptions to arrive at taxable income. The West Virginia exemption is $2,000 for each exemption claimed federally and an additional exemption if you are a surviving spouse. To file your taxes, you can look into tax preparation software like Credit Karma and TaxSlayer or hire a professional accountant.

Social Security income is not specifically exempted from taxation in West Virginia. Any Social Security benefits that are taxed federally will also be subject to the West Virginia income tax.

West Virginia Sales Tax

The West Virginia state sales tax rate is 6%. In addition to that state rate, a number of cities collect local sales tax of 0.5% or 1%. The table below shows the state and city rates for the cities in West Virginia that collect a local sales tax. Cities not shown in this table do not have a municipal tax and thus the total rate paid in those cities is 6%.

Sales Tax Rates (Updated January 2018)

CityState RateCity RateTotal Rate
Beckley6.00%1.00%7.00%
Bluefield6.00%1.00%7.00%
Bolivar6.00%1.00%7.00%
Bridgeport6.00%1.00%7.00%
Charles Town6.00%1.00%7.00%
Charleston6.00%1.00%7.00%
Clarksburg6.00%1.00%7.00%
Dunbar6.00%1.00%7.00%
Fairmont6.00%1.00%7.00%
Follansbee6.00%1.00%7.00%
Grafton6.00%1.00%7.00%
Harpers Ferry6.00%1.00%7.00%
Harrisville6.00%1.00%7.00%
Huntington6.00%1.00%7.00%
Martinsburg6.00%1.00%7.00%
Milton6.00%1.00%7.00%
Moorefield6.00%0.50%5.00%
Moundsville6.00%1.00%7.00%
New Cumberland6.00%1.00%7.00%
Nitro6.00%1.00%7.00%
Parkersburg6.00%1.00%7.00%
Pennsboro6.00%1.00%7.00%
Princeton6.00%1.00%7.00%
Quinwood6.00%1.00%7.00%
Ranson6.00%1.00%7.00%
Romney6.00%1.00%7.00%
Rupert6.00%1.00%7.00%
Shepherdstown6.00%1.00%7.00%
Sistersville6.00%1.00%7.00%
South Charleston6.00%1.00%7.00%
South Charleston6.00%1.00%7.00%
St. Albans6.00%1.00%7.00%
Thomas6.00%1.00%7.00%
Vienna6.00%1.00%7.00%
Wayne6.00%1.00%7.00%
Weirton6.00%1.00%7.00%
Weston6.00%1.00%7.00%
Wheeling6.00%1.00%7.00%
White Hall6.00%0.50%5.00%
Williamstown6.00%1.00%7.00%

While those rates apply to most retail sales and some services, there are quite a few exceptions. As of July 1, 2013, groceries are not taxed in West Virginia. Prescription drugs, newspapers, motor vehicles and textbooks are also exempt from sales tax.

Exempt services include child care services, fitness clubs, personal services (hairstyling, massages, etc.) and professional services (doctors, lawyers, architects, etc.).

West Virginia Property Tax

If you’re thinking about buying a home in West Virginia, there’s good news. The Mountain State has some of the lowest property taxes in the country. The average homeowner in West Virginia pays just $629 annually in property taxes. That’s the second-lowest average property tax payment in the U.S. However, since West Virginia’s average home values are also relatively low, the state’s property tax rates rank slightly higher. The average effective property tax rate in WV is 0.59%, seventh-lowest in the country.

Our West Virginia mortgage guide can help make the process of getting a mortgage a bit easier by putting all the important information about getting a mortgage in West Virginia onto one convenient page. There’s also information for those looking to refinance a property in the state.

West Virginia Gas Tax

State fuel taxes in West Virginia rank in the top ten of all U.S. states. The tax on gasoline is 35.7 cents per gallon, 11th-highest in the country. When combined with the federal gas tax, the total tax on gasoline in West Virginia is 54.1 cents per gallon. The state tax on diesel fuel is also 35.7 cents per gallon, which ranks at the 11th-highest state diesel tax.

West Virginia Cigarette Tax

West Virginia more than doubled its cigarette tax in 2016 to bring the tax to $1.10 per pack of 20. That new rate is still below average, as the 32nd-highest rate in the country.

West Virginia Alcohol Tax

West Virginia’s excise taxes on alcoholic beverages are among the lowest in the U.S. The excise tax on beer is 18 cents per gallon, or about 1.7 cents per 12 ounce beer. This ranks as the 19th-lowest beer tax in the U.S. The tax on spirits is even lower, ranking as the fourth-lowest in the U.S. at just 42.2 cents per fifth of liquor.

Keep in mind, however, that the general sales tax rates of 6% to 7% (described in further detail above) still applies on top of those excise taxes (which are included in the price of alcohol).

West Virginia Estate Tax

There is no estate tax in West Virginia. Up until 2005, there was an estate tax based on the federal estate tax. It has since been phased. Estates and inheritances are no longer taxed at the state level in West Virginia.

Photo credit: ©iStock.com/Jodi Jacobson
  • West Virginia gained statehood during the Civil War, when it seceded from Virginia to join the Union.
  • Coal is West Virginia’s largest export. The state is the second leading producer of coal in the U.S.
  • The state motto of West Virginia is montani semper liberi, which means “mountaineers are always free.”

Places with the Lowest Tax Burden

Are you curious how your tax burden stacks up against others in your state? SmartAsset’s interactive map highlights the counties with the lowest tax burden. Scroll over any county in the state to learn about taxes in that specific area.

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Rank County Income Tax Sales Tax Property Tax Fuel Tax

Methodology

Where you live can have a big impact on both which types of taxes you have to pay each year and how much money you spend on them. SmartAsset calculated the amount of money a specific person would pay in income, sales, property and fuel taxes in each county in the country and ranked the lowest to highest tax burden.

To better compare income tax burdens across counties, we used the national median household income. We then applied relevant deductions and exemptions before calculating federal, state and local income taxes.

In order to determine sales tax burden we estimated that 35% of take-home (after-tax) pay is spent on taxable goods. We multiplied the average sales tax rate for a county by the household income less income tax. This product is then multiplied by 35% to estimate the sales tax paid.

For property taxes, we compared the median property taxes paid in each county.

For fuel taxes, we first distributed statewide vehicle miles traveled down to the county level using the number of vehicles in each county. We then calculated the total number of licensed drivers within each county. The countywide miles were then distributed amongst the licensed drivers in the county, which gave us the miles driven per licensed driver. Using the nationwide average fuel economy, we calculated the average gallons of gas used per driver in each county and multiplied that by the fuel tax.

We then added the dollar amount for income, sales, property and fuel taxes to rank the counties to calculate a total tax burden.

Sources: US Census Bureau 2016 American Community Survey, Government Sources, Avalara, American Petroleum Institute, GasBuddy, UMTRI, Federal Highway Administration, SmartAsset