West Virginia State Taxes

The individual income tax in West Virginia is imposed at the following rates:

• 3% on the first $10,000 of taxable income
• 4% on taxable income between $10,001 and $25,000
• 4.5% on taxable income between $25,001 and $40,000
• 6% on taxable income between $40,001 and $60,000
• 6.5% on taxable income of $60,001 or more

The sales and use tax rate is 6%.

West Virginia has a corporate net income tax rate of 8.5% and a business franchise tax rate of 0.55% on taxable capital.

Property taxes are imposed on all real property and personal property in West Virginia, unless specifically exempted by law. For information about property tax, contact your local county assessor’s office.

West Virginia State Tax Forms

Form IT-140 (West Virginia Income Tax Return)
Form IT-140 ES (Individual Estimated Income Tax Payment)
Form IT-140 NRS (Special Nonresident Income Tax Return)
Form IT-140 W (Withholding Tax Schedule)
Form CNF-120 (Corporation Net Income/Business Franchise Tax Return)

West Virginia State Tax Resources

West Virginia State Tax Department: www.wva.state.wv.us/wvtax

West Virginia personal income tax forms: tax.wv.gov/Individuals/Pages/Individuals.aspx

WV State Tax Department ‘Electronic Filing for Individuals:’ tax.wv.gov/Individuals/ElectronicFiling/Pages/IndividualsElectronicFiling.aspx

WV State Tax Department ‘Electronic Filing for Businesses:’ tax.wv.gov/Business/ElectronicFiling/Pages/BusinessElectronicFiling.aspx

WV State Tax Department ‘My Taxes’ portal (view, file, and pay your taxes online): mytaxes.wvtax.gov

Check the status of your West Virginia state tax refund: tax.wv.gov/Individuals/HowDoI/Pages/IndividualsHowDoI.aspx

WV State Tax Department ‘ Property Tax Division: www.state.wv.us/taxrev/ptd

Contact the WV State Tax Department: revenue.wv.gov/AboutUs/Pages/ContactUs.aspx

West Virginia Department of Revenue: www.wvrevenue.gov

---