West Virginia State Taxes
Quick Tax Facts
Income Tax: 2.2% – 4.82%
State Sales Tax: 6%
Median Property Tax: $1,016
Overview
West Virginia is considered one of the most affordable places to live in the United States. Its lower-than-average home prices and cost of living are very attractive. Not to mention the very low property tax rates. Sales taxes are also fairly modest. When it comes to income taxes, however, they still take a pretty big bite out of your wallet, even with the recent reduction in rates.
West Virginia Income Tax
On October 16, 2024, Governor Jim Justice signed SB 2033, which reduced personal income tax rates for all West Virginia residents. Beginning in 2026, Social Security income will be fully exempt from state income taxes.
| West Virginia (WV) Income Tax Rates Single, Married Filing Jointly or Head of Household |
|---|
| If WV taxable income is: | The tax is: |
|---|---|
| Not over $10,000 | 2.22% of taxable income |
| Over $10,000 but not over $25,000 | $222 plus 2.96% on income over $10,000 |
| Over $25,000 but not over $40,000 | $666 plus 3.33% on income over $25,000 |
| Over $40,000 but not over $60,000 | $1,165.50 plus 4.44% on income over $40,000 |
| Over $60,000 | $2,053.50 plus 4.82% on income over $60,000 |
| West Virginia (WV) Income Tax Rates – Married Filing Separately |
|---|
| If WV taxable income is: | The tax is: |
|---|---|
| Not over $5,000 | 2.22% of taxable income |
| Over $5,000 but not over $12,500 | $111 plus 2.96% on income over $5,000 |
| Over $12,500 but not over $20,000 | $333 plus 3.33% on income over $12,500 |
| Over $20,000 but not over $30,000 | $582.75 plus 4.44% on income over $20,000 |
| Over $30,000 | $1,026.75 plus 4.82% on income over $30,000 |
Who Must File?
Taxpayers must file a West Virginia state income tax return (IT-140) if:
- They were a resident of West Virginia for the full tax year.
- They were a part-year resident of West Virginia.
- They were a non-resident but have federal adjusted gross income that includes income from West Virginia sources.
Even if a taxpayer is not required to file a federal income tax return, they are still required to file a state return if:
- Their West Virginia adjusted gross income is greater than the allowable deduction for personal exemptions.
- They are claiming a Senior Citizen Tax Credit (SCTC) or Homestead Excess Property Tax Credit (HEPTC) credit.
- They are due a refund.
Senior citizens (65+) are not required to file a state return if their total income is less than their exemption allowance plus the senior citizen modification.
West Virginia Sales Tax
West Virginia has a state sales tax rate of 6%. Local governments, however, may levy up to an additional 1% in sales taxes.
West Virginia Property Taxes
Property taxes are levied by county boards of education, county commissions, municipalities, and the State. West Virginia, however, has one of the lowest property tax bills in the nation.
The median property tax in West Virginia is $1,016. Jefferson County has the highest average property tax at $1,732, while Webster County has the lowest at $300.
| Highest | $1732 |
|---|---|
| Median | $1016 |
| Lowest | $300 |
Yearly Cost Per Resident
West Virginia Tax Holidays
West Virginia hosts an annual Sales Tax Holiday beginning on the Friday before the first Sunday in August and ending on the following Monday. The following items are exempt from sales tax during that period:
- Most clothing retailing for $125 or less
- Certain laptops and tablets priced at $500 or less
- School instruction materials $20 or less
- School supplies with a purchase price of $50 or less per item
- Certain sports equipment retailing for $150 or less
West Virginia Tax Relief
Struggling with unpaid West Virginia income taxes can create additional financial challenges, particularly when penalties and interest continue to increase your outstanding balance. If your taxes remain unresolved, the West Virginia State Tax Division may pursue collection efforts to recover what you owe. Whether your tax problems stem from missed filings, financial hardship, or unpaid business taxes, addressing the situation early may help prevent additional complications.
If paying your West Virginia tax balance in full isn’t financially possible, you may have options for resolving your debt. Depending on your circumstances and eligibility, you may be able to request a payment plan, explore an Offer in Compromise, or pursue other available tax relief options. Taking steps toward a resolution may also help you avoid or address collection actions such as tax liens, wage garnishments, bank levies, and other enforcement measures.
Understanding how West Virginia handles delinquent taxes and which resolution options may be available can help you determine an appropriate path forward. By taking action on your outstanding balance, you can work toward resolving your tax debt and bringing your West Virginia tax account back into good standing.
Common West Virginia State Tax Problems
Back Taxes
If you owe unpaid West Virginia taxes, addressing your balance early may help you avoid additional penalties and collection actions.
Unfiled Tax Returns
Filing past-due West Virginia tax returns is often the first step toward resolving your state tax issues.
Tax Notices
Notices from the WV State Tax Division shouldn’t be ignored, as they often require prompt action to prevent further collections.
Liens & Levies
Unresolved tax debt may lead to liens against your property or levies on your assets as the state works to collect what is owed.
Garnishment
West Virginia may garnish your wages to collect unpaid taxes, reducing the amount of each paycheck you receive.
Tax Penalties
Unpaid taxes can continue to accrue penalties and interest until your balance is resolved.
How West Virginia Collects Tax Debt
If you don’t pay your West Virginia taxes by the original due date, the state will issue a billing notice. Failure to pay the debt or set up a payment plan will result in the state filing a tax lien.
If the debt remains unpaid and notices are ignored, the Tax Division will move to aggressive enforcement actions, such as:
- Distress warrants
- Wage garnishment
- Tax refund offsets
- Bank account levies
- Property seizure
Tax Bill sent to taxpayer
Tax lien filed
Collection actions begin
West Virginia State Tax Relief Options
West Virginia offers several tax relief options, including:
- Payment Plans – If you can’t pay in full, you may be able to pay off your balance through a 6-month or 12-month payment plan.
- Offer in Compromise – You may be able to settle your West Virginia taxes for less than you owe through an Offer in Compromise.
- Penalty Waiver – WV residents can request a penalty waiver by mail if there is a legitimate reason why their taxes were late.
If you’re experiencing financial hardship and can’t pay your West Virginia income tax bill, contact the Tax Division as soon as possible to discuss your options.
When to Seek Tax Relief Help
If you’re experiencing any of the following, it may be time to explore your tax relief options:
You’re Receiving Collection Notices
Ignoring West Virginia tax notices can lead to more serious collection actions, so it’s often best to address the issue early.
You Can’t Afford to Pay Your Taxes
If paying your West Virginia state tax bill in full isn’t realistic, there may be payment or resolution options available.
Collection Actions Have Started
If you’re facing wage garnishments, bank levies, or tax liens, professional guidance may help you understand your options.
The sooner you address your tax debt, the more options you may have available to resolve your balance and minimize additional collection actions.
West Virginia Tax Relief FAQs
West Virginia Tax Resources
If you need assistance preparing your West Virginia state taxes, you can speak with a tax professional from Tax Defense Network by calling 855-476-6920.
You can also visit the West Virginia Department of Revenue website for additional resources.
- Customer Contact Center: 304-558-3333 or 800-982-8297
- eFile
- Payment Options
- Tax Forms
