West Virginia Taxes

West Virginia has a graduated personal income tax. For taxable years beginning on and after January 1, 2026 (W. Va. Code §11-21-4j), single filers, joint filers, heads of household, surviving spouses and estates and trusts pay: 2.11% on the first $10,000 of West Virginia taxable income; 2.81% on $10,000–$25,000; 3.16% on $25,000–$40,000; 4.22% on $40,000–$60,000; and 4.58% on income over $60,000. Married individuals filing separately use half-width brackets (2.11% up to $5,000, rising to 4.58% over $30,000). The 2026 top rate of 4.58% is down from 4.82% for 2025 (§11-21-4i).

West Virginia's motor fuel excise tax on gasoline is $0.357 per gallon (35.7 cents) from January 1 through December 31, 2026: a flat rate of $0.205 plus a variable rate of $0.152 per gallon. Diesel and gasohol carry the same $0.357 combined rate. The Tax Division sets the variable rate each calendar year. No gas-tax suspension is in effect in West Virginia. The 18.4-cent federal gasoline tax is extra.

West Virginia property tax is assessed and levied locally, and the levy rate depends on the property's class and the county, municipality and school district where it sits. For levy purposes the law sorts property into four classes (W. Va. Code §11-8-5): Class I — tangible personal property used exclusively in agriculture, farm products (including livestock) while owned by the producer, and intangible property such as notes, bonds, accounts receivable and stocks; Class II — property owned, used and occupied by the owner exclusively as a residence, and farms occupied and cultivated by their owners or bona fide tenants; Class III — all other real and personal property outside municipalities; Class IV — all other real and personal property inside municipalities.