West Virginia Income Tax Calculator

Taxes in West Virginia

West Virginia State Tax Quick Facts

• Income tax: 2.36 - 5.12%
• Sales tax: 6% - 7%
• Property tax: 0.55% average effective rate
• Gas tax: 35.70 cents per gallon of regular gasoline

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 system here consists of five brackets, with rates from 2.36% to 5.12%%. The sales tax is 6% statewide, with a handful of cities collecting additional local taxes. West Virginian homeowners, meanwhile, pay an average effective property tax rate of just 0.55%, the ninth-lowest rate in the country.

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West Virginia Income Taxes

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.

To determine your taxes due, apply the above rates to your West Virginia taxable income, which is derived from your 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; 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 between $25 and $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.

West Virginia Sales Tax

The West Virginia state sales tax rate is 6%. In addition to that state rate, a number of cities collect an extra local sales tax. The table below shows the state and local 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%. There are no counties that charge additional sales tax beyond the 1%.

While the rates above 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 $809 annually in property taxes. That’s the third-lowest median 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 here is 0.55%, ninth-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 toward the bottom when compared to all U.S. states. The tax on both gasoline and diesel is 35.70 cents per gallon.

West Virginia Cigarette Tax

West Virginia nearly doubled its cigarette tax in 2016. The rate has increased slightly since then and now sits at $1.20 for a pack of 20 cigarettes. That is still below average, though.

West Virginia Alcohol Tax

In West Virginia, the state government controls the sale of alcohol, which adds up to significant revenue for the state. All alcohol sold is subject to markups and an excise tax that varies depending on the type of alcohol.

For beer, the excise tax is low, at just 18 cents per gallon. However, the total tax on wine is $1 per gallon. Keep in mind that the general sales tax rates of 6% to 7% still applies on top of those excise taxes.

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 out. Estates and inheritances are no longer taxed at the state level in West Virginia. You may still need to pay the federal estate tax, though.

• 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 leading producer of coal in the U.S.
• The state motto of West Virginia is montani semper liberi, which means “mountaineers are always free.”