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West Virginia State Income Tax Information

Effective January 1, 2025, West Virginia has implemented reduced personal income tax rates under Senate Bill 2033. The new tax brackets are as follows:

• 2.22% on income up to $10,000
• 2.96% on income between $10,001 and $25,000
• 3.33% on income between $25,001 and $40,000
• 4.44% on income between $40,001 and $60,000
• 4.82% on income over $60,000

These rates apply to all filing statuses, including single, married filing jointly, and head of household. Source

Standard Deduction

For the 2025 tax year, West Virginia’s standard deduction amounts are:

• Single: $2,000
• Married Filing Jointly: $4,000

These amounts are subject to annual adjustments for inflation. Source

Retirement Income

West Virginia is phasing out the taxation of Social Security benefits:

• 2024: 35% of benefits exempt
• 2025: 65% of benefits exempt
• 2026: 100% of benefits exempt

Other retirement income, such as pensions and 401(k) distributions, remains taxable. Source

FICA Taxes

West Virginia follows federal FICA tax rates:

• Social Security: 6.20% on income up to $176,100
• Medicare: 1.45% on all income
• Additional Medicare Tax: 0.9% on income over $200,000 (single) / $250,000 (married)

Total FICA tax rate: 7.65% on income up to $176,100, plus 0.9% on income over $200,000 (single) / $250,000 (married).

Pre-Tax Deductions

West Virginia allows various pre-tax deductions, including contributions to:

• Health Savings Accounts (HSAs)
• Flexible Spending Accounts (FSAs)
• 401(k) and 403(b) retirement plans
• Dependent Care Assistance Programs

These deductions reduce taxable income and can lower state income tax liability.

Tax Credits

West Virginia offers several tax credits to eligible residents:

• Child Tax Credit: A proposed refundable $1,000 credit for residents who qualify for the federal child tax credit. Source
• Child and Dependent Care Credit: A credit to assist with childcare expenses. Source
• Earned Income Tax Credit (EITC): A credit for low- to moderate-income working individuals and families. Source
• Student Loan Interest Credit: A credit for interest paid on student loans. Source

Eligibility and credit amounts vary based on income, filing status, and other factors.

Interesting Facts About West Virginia Taxes

• West Virginia is phasing out state income tax on Social Security benefits, aiming for full exemption by 2026. Source
• The state offers a $20,000 property tax exemption for residents aged 65 or older who meet certain income and residency requirements. Source
• Charleston, West Virginia, has been recognized as one of the best places to retire in the U.S. South due to its affordability and tax-friendly policies. Source

Frequently Asked Questions (FAQs)

Does West Virginia tax Social Security benefits?

In 2025, 65% of Social Security benefits are exempt from state income tax. Full exemption is scheduled for 2026. Source

What is the standard deduction in West Virginia?

For 2025, the standard deduction is $2,000 for single filers and $4,000 for married couples filing jointly. Source

Are there tax credits available for renters in West Virginia?

While specific renter credits are not mentioned, West Virginia offers various tax credits that may benefit renters, such as the proposed child tax credit and earned income tax credit. Source

What types of retirement income are taxed in West Virginia?

Most retirement income, including pensions and 401(k) distributions, is subject to state income tax. However, Social Security benefits are being phased out of taxation, with full exemption by 2026. Source