West Virginia Income Tax Calculator

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 18th 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.

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.

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%.

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 $653 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 15 of all U.S. states. The tax on gasoline is 35.7 cents per gallon, 13th 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. That also ranks as the 13th highest state diesel tax.

West Virginia Cigarette Tax

West Virginia last raised its cigarette tax in 2016. At that time, the state more than doubled its cigarette tax to bring the tax to $1.10 per pack of 20. That rate is still below average, as the 34th highest rate in the country.

West Virginia Alcohol Tax

In West Virginia, the state government controls the sale of alcohol. That can add 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 (about 1.7 cents per 12-ounce beer). That’s the 17th lowest beer excise tax in the country. On the other hand, liquor is taxed more heavily at $7.67 per gallon. That’s the 19th highest rate in the U.S.

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

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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.”