Income Tax in West Virginia
West Virginia (WV) has 5 income tax brackets ranging from 2.4% to 5.1% for tax year 2025. The standard deduction is $0 for single filers and $0 for married filing jointly.
2025 Tax Brackets
| Tax Rate | Taxable Income Range |
|---|---|
| 2.4% | $0 — $10,000 |
| 3.1% | $10,000 — $25,000 |
| 3.5% | $25,000 — $40,000 |
| 4.7% | $40,000 — $60,000 |
| 5.1% | $60,000+ |
Standard Deduction
| Filing Status | Deduction |
|---|---|
| Single | N/A |
| Married Filing Jointly | N/A |