West Virginia Income Tax Rates and Brackets

Tax Rates

West Virginia Income Tax Rates

West Virginia's five individual income tax rates for 2026 are 2.11%, 2.81%, 3.16%, 4.22%, and 4.58%. One bracket schedule applies to Single, Married Filing Jointly, Head of Household, and Qualifying Surviving Spouse taxpayers. Married Filing Separately taxpayers use thresholds equal to one-half of the amounts in the general schedule. Each rate applies only to the portion of taxable income within that bracket. Reaching a higher bracket does not cause all of your income to be taxed at the higher rate.

The 5% rate cut is a relative reduction, not a five-percentage-point subtraction. A 5% reduction means multiplying each previous rate by 95% and then rounding to two decimal places. For example, 4.82% × 95% = 4.579%, which rounds to 4.58%, while 2.22% × 95% = 2.109%, which rounds to 2.11%.

The 2026 law did not change the dollar thresholds. Because the joint thresholds are the same as the Single thresholds rather than twice as large, the schedule can create a marriage penalty for two-income couples. West Virginia allows certain couples who file a joint federal return to calculate their state taxes separately, but the Married Filing Separately thresholds are one-half of the general amounts and separate filing does not automatically eliminate the penalty. West Virginia law also provides a process for possible future rate reductions, but any later change does not alter the enacted 2026 schedule.

Deductions

West Virginia Income Tax Deductions

West Virginia calculates taxable income by starting with federal adjusted gross income and applying state-specific additions and subtractions. The state also provides a low-income earned income exclusion and personal and dependent exemptions before the tax brackets are applied. These rules do not follow the federal standard-versus-itemized deduction system.

West Virginia deductions and exemptions do not always match federal amounts or eligibility rules. The following sections explain standard and itemized-deduction treatment, personal and dependent exemptions, the low-income exclusion, and retirement-income deductions under current West Virginia law for 2026.

West Virginia Standard Deduction

West Virginia does not provide a general standard deduction. The federal standard deduction is not subtracted when calculating West Virginia taxable income. Instead, Form IT-140 uses the exemptions, earned income exclusion, and state-specific income modifications allowed under West Virginia law.

West Virginia Itemized Deductions

West Virginia also does not provide a state itemized deduction. The total reported on federal Schedule A does not transfer to Form IT-140.

West Virginia Personal Exemptions

West Virginia provides a $2,000 personal exemption for the taxpayer and, on a joint return, another $2,000 for the spouse. A taxpayer who can be claimed as another person's dependent cannot claim the regular personal exemption, but West Virginia allows a $500 exemption when the return otherwise has zero exemptions. A qualifying surviving spouse may claim one additional $2,000 exemption in each of the two tax years following the spouse's year of death.

West Virginia Dependent Exemptions

West Virginia provides a $2,000 exemption for each qualifying dependent. This state exemption uses federal dependency rules to determine who qualifies. These exemptions reduce West Virginia taxable income before the state income tax is calculated.

West Virginia Low-Income Earned Income Exclusion

A qualifying taxpayer with West Virginia adjusted gross income of $10,000 or less may exclude earned income when calculating taxable income. The exclusion is limited to the lesser of qualifying earned income or $10,000. For Married Filing Separately taxpayers, the income limit and maximum exclusion are $5,000.

West Virginia Retirement Income Deductions

Beginning in 2026, West Virginia allows a full subtraction of federally taxable Social Security benefits at every income level. A taxpayer who is age 65 or older or permanently and totally disabled may also subtract up to $8,000 of qualifying income. The available $8,000 subtraction is reduced by certain other retirement and Social Security subtractions claimed by the same taxpayer.

Credits

West Virginia State Tax Credits

West Virginia offers refundable and nonrefundable tax credits that directly reduce state income tax. A refundable credit can produce or increase a refund even when no West Virginia income tax is owed. A nonrefundable credit can reduce tax to zero but cannot by itself create a refund. Eligibility depends on income, family size, qualifying expenses, property taxes, residency, and other requirements. Several important West Virginia tax credits available under current law for 2026 include:

West Virginia Family Tax Credit

The nonrefundable Family Tax Credit may reduce or eliminate West Virginia income tax for qualifying low-income individuals and families. The credit ranges from 10% to 100% of income tax due based on family size and modified federal adjusted gross income. Under the general 2025 table, a household of one receives the full credit with income of $15,650 or less and some credit through $18,350. For a family of four, the full-credit limit is $32,150 and eligibility continues through $34,850. Married Filing Separately taxpayers use lower income limits. The final 2026 IT-140 instructions should be checked for the income tables applicable to 2026 returns.

West Virginia Child and Dependent Care Credit

A taxpayer who is allowed the federal child and dependent care credit may claim a nonrefundable West Virginia credit equal to 50% of the federal credit. For 2026, the federal credit can reach $1,500 for one qualifying person or $3,000 for two or more qualifying people. The corresponding West Virginia credit can therefore reach $750 or $1,500, respectively, before applying the state tax-liability limit. The state credit cannot exceed the West Virginia income tax owed and does not by itself create a refund.

West Virginia Motor Vehicle Property Tax Credit

The refundable Motor Vehicle Property Tax Adjustment Credit equals the qualifying personal property tax paid on time for eligible motor vehicles. No separate dollar cap applies. The West Virginia Tax Division provides an MV-1 letter showing the eligible amount and claim number. A taxpayer who is not otherwise required to file Form IT-140 may claim the credit through the West Virginia Tax Division's MyTaxes portal.

West Virginia Homestead Excess Property Tax Credit

A qualifying low-income homeowner may claim a refundable credit when property tax paid on an owner-occupied West Virginia home exceeds 4% of gross household income. The credit is limited to $1,000, and income generally must not exceed 300% of the applicable federal poverty guideline. For 2025, the published income limit was $46,950 for a one-person household, $63,450 for two people, $79,950 for three, and $96,450 for four, with $16,500 added for each additional person. The final 2026 Schedule HEPTC-1 should be checked for the income limits applicable to 2026 claims.

Credit for Income Tax Paid to Another State

A West Virginia resident whose income is taxed by both West Virginia and another state or the District of Columbia may qualify for a nonrefundable credit using Schedule E. The credit is generally limited to the lesser of the qualifying income tax paid to the other jurisdiction or the West Virginia tax attributable to the same income. West Virginia has wage-tax reciprocity with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia, so qualifying employee wages are generally taxed only by the worker's state of residence.

Due Dates

West Virginia State Income Tax Deadline

The deadline to file a 2026 West Virginia individual income tax return and pay any balance due is April 15, 2027. A valid federal six-month filing extension also extends the West Virginia filing deadline through October 15, 2027. A taxpayer expecting to owe no additional West Virginia tax generally only needs to note the federal extension on Form IT-140. A taxpayer without a federal extension, or one who expects to owe West Virginia tax, uses Form WV4868 and pays the estimated balance by the April deadline. An extension to file does not postpone the payment deadline, and interest or penalties may apply to unpaid balances.

If you missed a previous West Virginia filing deadline, do not assume it is too late. You may still be able to file a 2025 or 2024 return and claim any refund due. When no return was filed, West Virginia generally allows two years from when the tax was paid to claim a refund, so a late return should be filed as soon as possible. Visit our West Virginia state tax forms page to find Form IT-140, instructions, and other forms for current and prior tax years.