West Virginia Income Tax Calculator (2024-2025)
Estimate your West Virginia state income tax, effective tax rate, and take-home pay using the latest brackets and rates. Supports residents, nonresidents, and multiple filing statuses.
West Virginia income tax calculator
Rates reflect recent West Virginia personal income tax reductions. Always confirm with official WV Tax resources.
Use your estimated West Virginia taxable income after federal adjustments and deductions.
For nonresidents/part-year residents, estimate what % of your income is taxable in West Virginia.
Results
These are estimates only. For official calculations, use West Virginia Tax Department resources or a tax professional.
How the West Virginia income tax calculator works
This tool estimates your West Virginia personal income tax using a progressive bracket system and the latest rate reductions enacted by the state. It is designed for:
- Full-year West Virginia residents
- Nonresidents with West Virginia–source income
- Part-year residents who moved into or out of WV during the year
Step 1 – Start with your annual taxable income
Enter your annual taxable income in the calculator. This should be your income that is potentially taxable by West Virginia after federal adjustments (for example, pre-tax retirement contributions or HSA contributions).
Step 2 – Adjust for residency and WV-source income
- Resident – Generally taxed on all income, regardless of where it is earned.
- Nonresident – Taxed only on West Virginia–source income (for example, wages earned in WV).
- Part-year resident – Taxed as a resident for the part of the year you lived in WV, and as a nonresident for the rest.
Use the “WV-source income share” slider to approximate what portion of your total income is taxable in West Virginia. The calculator multiplies:
WV-source income = Annual income × (WV-source share ÷
100)
Step 3 – Subtract deductions
The calculator subtracts three types of deductions before applying the tax brackets:
- Pre-tax 401(k)/IRA contributions – Amount you enter in the “Pre-tax 401(k)/traditional IRA” field.
- Other WV deductions – Any additional deductions you expect to claim on your WV return.
- Estimated WV standard deduction – If the checkbox is enabled, we apply a filing-status-based standard deduction approximation.
The formula for adjusted WV taxable income is:
Adjusted WV taxable income = max(0, WV-source income − pre-tax
retirement − other deductions − standard deduction)
Step 4 – Apply West Virginia tax brackets
West Virginia uses a progressive tax system. Your income is split into ranges (brackets), and each range is taxed at a different rate. The calculator:
- Determines which brackets your adjusted income falls into.
- Applies the corresponding rate to each slice of income.
- Sums the results to get your total WV income tax.
Your effective tax rate is then:
Effective WV tax rate = (WV tax ÷ Annual income) × 100%
West Virginia income tax brackets (simplified)
The table below shows a simplified, rounded version of the West Virginia personal income tax brackets used by this calculator. Actual law may include additional nuances, phase-outs, or credits.
| Bracket | Taxable income (single) | Taxable income (married filing jointly) | Rate |
|---|---|---|---|
| 1 | $0 – $10,000 | $0 – $20,000 | 2.36% |
| 2 | $10,001 – $25,000 | $20,001 – $40,000 | 3.15% |
| 3 | $25,001 – $40,000 | $40,001 – $80,000 | 3.54% |
| 4 | $40,001 – $60,000 | $80,001 – $120,000 | 4.72% |
| 5 | Over $60,000 | Over $120,000 | 5.12% |
Note: The rates and thresholds above are rounded and simplified for educational and planning purposes. For exact statutory rates and any 2025 changes, consult the West Virginia State Tax Department or the West Virginia Code.
Example: Single filer earning $60,000
Assume:
- Filing status: Single
- Residency: Resident
- Annual income: $60,000
- WV-source share: 100%
- Pre-tax retirement: $3,000
- Other deductions: $0
- Standard deduction: applied
Then:
- WV-source income = $60,000 × 100% = $60,000
- Subtract pre-tax retirement: $60,000 − $3,000 = $57,000
- Subtract standard deduction (approx.): e.g. $2,500 → $54,500 adjusted WV taxable income
- Apply brackets to $54,500 to get total WV tax
- Effective rate = WV tax ÷ $60,000
Use the calculator with these inputs to see the full breakdown.
Frequently asked questions about West Virginia income tax
Who has to file a West Virginia income tax return?
In general, you must file a West Virginia personal income tax return if:
- You are a resident with income above the state filing threshold, or
- You are a nonresident or part-year resident with West Virginia–source income above the threshold.
Filing thresholds and rules can change, so always check the latest instructions on the WV Tax Department website.
Does West Virginia tax Social Security benefits?
West Virginia has gradually reduced and, for many taxpayers, eliminated state tax on Social Security benefits, subject to income limits and phase-outs. Whether your benefits are taxable at the state level depends on your filing status and total income. Use the official instructions or a tax professional to determine your exact treatment.
Are there local income taxes in West Virginia?
West Virginia does not impose additional local (city or county) income taxes on top of the state personal income tax. However, you may still owe other local taxes such as property tax or local business taxes.
How do recent West Virginia tax cuts affect my bill?
Recent legislation has lowered personal income tax rates and may include triggers for future reductions if state revenue targets are met. This calculator uses updated, reduced rates for 2024–2025, but the exact impact on your return depends on your income, deductions, and credits.
Is this calculator an official West Virginia tax tool?
No. This is an independent educational calculator built to help you estimate your West Virginia income tax. It does not file your return and may not capture every special rule, credit, or deduction. For official guidance, always refer to:
- West Virginia State Tax Department
- MyTaxes online portal
- A qualified tax professional
Disclaimer
This calculator is for informational and planning purposes only. It simplifies some aspects of West Virginia tax law and may not reflect every exemption, credit, phase-out, or legislative change. Your actual tax liability may differ. Always review the official instructions or consult a tax professional before making financial decisions.