West Virginia state income tax
Varies
Can You Write Off West Virginia state income tax?
Short answer: For 2026 West Virginia rates are 2.11% (up to $10,000), 2.81% ($10,000-$25,000), 3.16% ($25,000-$40,000), 4.22% ($40,000-$60,000) and 4.58% above $60,000 (MFS thresholds halved), a 5% cut retroactive to Jan 1, 2026 under SB 392.
Social Security benefits become 100% exempt for all filers regardless of income starting in tax year 2026; future rate cuts are triggered when general revenue exceeds inflation-adjusted base-year collections. State and local income, sales, and property taxes share one SALT cap ($40,400 for 2026, reduced above about $505,000 of income) and only help if you itemize.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
West Virginia state income tax
Varies
Individuals / Personal Taxes
For 2026 West Virginia rates are 2.11% (up to $10,000), 2.81% ($10,000-$25,000), 3.16% ($25,000-$40,000), 4.22% ($40,000-$60,000) and 4.58% above $60,000 (MFS thresholds halved), a 5% cut retroactive to Jan 1, 2026 under SB 392.
Business justification
For 2026 West Virginia rates are 2.11% (up to $10,000), 2.81% ($10,000-$25,000), 3.16% ($25,000-$40,000), 4.22% ($40,000-$60,000) and 4.58% above $60,000 (MFS thresholds halved), a 5% cut retroactive to Jan 1, 2026 under SB 392. Social Security benefits become 100% exempt for all filers regardless of income starting in tax year 2026; future rate cuts are triggered when general revenue exceeds inflation-adjusted base-year collections. State and local income, sales, and property taxes share one SALT cap ($40,400 for 2026, reduced above about $505,000 of income) and only help if you itemize.
Category
- Personal Tax Deductions