West Virginia Income Tax Rate 2024 - 2025
West Virginia state income tax rate table for the 2024 - 2025 filing season has five income tax brackets with WV tax rates of 2.36%, 3.15%, 3.54%, 4.72% and 5.12% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The West Virginia tax rate and tax brackets are unchanged from last year.
West Virginia income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2024 through December 31, 2024. Outlook for the 2025 West Virginia income tax rate is for the rates to decrease while the brackets remain unchanged. The current top rate of 5.12% will decrease to 4.82% in 2025 according to the latest reduction schedule published by the state.
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $10,000 | 2.36% |
| $10,001 | to | $25,000 | 3.15% |
| $25,001 | to | $40,000 | 3.54% |
| $40,001 | to | $60,000 | 4.72% |
| $60,001 | to | ∞ | 5.12% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $10,000 | 2.36% |
| $10,001 | to | $25,000 | 3.15% |
| $25,001 | to | $40,000 | 3.54% |
| $40,001 | to | $60,000 | 4.72% |
| $60,001 | to | ∞ | 5.12% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $5,000 | 2.36% |
| $5,001 | to | $12,500 | 3.15% |
| $12,501 | to | $20,000 | 3.54% |
| $20,001 | to | $30,000 | 4.72% |
| $30,001 | to | ∞ | 5.12% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $10,000 | 2.36% |
| $10,001 | to | $25,000 | 3.15% |
| $25,001 | to | $40,000 | 3.54% |
| $40,001 | to | $60,000 | 4.72% |
| $60,001 | to | ∞ | 5.12% |
Source: 2024 West Virginia State Tax Rate Schedule, published by the West Virginia State Tax Department.
Please reference the West Virginia tax forms and instructions booklet published by the West Virginia State Tax Department to determine if you owe state income tax or are due a state income tax refund. West Virginia income tax forms are generally published at the end of each calendar year, which will include any last minute 2024 - 2025 legislative changes to the WV tax rate or tax brackets. The West Virginia income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
West Virginia Tax Brackets 2024 - 2025
Looking at the tax rate and tax brackets shown in the tables above for West Virginia, we can see that West Virginia collects individual income taxes similarly for Single versus Married filing statuses, for example. We can also see the progressive nature of West Virginia state income tax rates from the lowest WV tax rate bracket of 2.36% to the highest WV tax rate bracket of 5.12%.
For single taxpayers living and working in the state of West Virginia:
- Tax rate of 2.36% on the first $10,000 of taxable income.
- Tax rate of 3.15% on taxable income between $10,001 and $25,000.
- Tax rate of 3.54% on taxable income between $25,001 and $40,000.
- Tax rate of 4.72% on taxable income between $40,001 and $60,000.
- Tax rate of 5.12% on taxable income over $60,000.
For married taxpayers living and working in the state of West Virginia:
- Tax rate of 2.36% on the first $10,000 of taxable income.
- Tax rate of 3.15% on taxable income between $10,001 and $25,000.
- Tax rate of 3.54% on taxable income between $25,001 and $40,000.
- Tax rate of 4.72% on taxable income between $40,001 and $60,000.
- Tax rate of 5.12% on taxable income over $60,000.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the WV tax rates and the number of tax brackets remain the same. Notice, however, the West Virginia income tax brackets for Married Filing Separately are cut in half from $10,000 to $5,000 at 3.15%, and from $60,000 to $30,000 at 5.12% the highest tax bracket. Income tax brackets for the other filing statuses remain the same in the state of West Virginia.
Last updated: December 6, 2024
References:
- Income Tax Rate Cut and Property Tax Rebate. West Virginia Tax Division. Retrieved December 6, 2024.
- Gov. Justice announces another historic personal income tax cut for West Virginia. Office of the Governor, Jim Justice. Retrieved December 6, 2024.
- West Virginia Legislature passes 2% personal income tax cut. West Virginia News. Retrieved December 6, 2024.