2025 West Virginia Income Tax Brackets
West Virginia (WV) uses 5 progressive income tax brackets ranging from 2.4% to 5.1% for 2025. Brackets apply to taxable income after the state standard deduction.
Single Filer · 2025
Also applies to married filing separately in most states.
| Rate | Taxable income |
|---|---|
| 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 and up |
Married Filing Jointly · 2025
Same bracket thresholds as single filers
| Rate | Taxable income |
|---|---|
| 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 and up |
Effective rate at common income levels (single)
Effective rate = total West Virginia income tax owed divided by gross income, after the state standard deduction. Federal tax and FICA are not included here.
| Gross income | West Virginia tax | Effective rate | Marginal rate |
|---|---|---|---|
| $50,000 | $1,712 | 3.4% | 4.7% |
| $75,000 | $2,952 | 3.9% | 5.1% |
| $100,000 | $4,232 | 4.2% | 5.1% |
| $150,000 | $6,792 | 4.5% | 5.1% |
| $250,000 | $11,912 | 4.8% | 5.1% |
Run a full calculation
Combine federal + West Virginia income tax and FICA into a single take-home estimate for your situation.
Open Income Tax CalculatorFrequently Asked Questions
The top West Virginia bracket is 5.1%, beginning at $60,000 of taxable income for single filers.
At $100,000 of gross income (single filer), the West Virginia effective income tax rate is approximately 4.2% — about $4,232 in state tax after the $0 standard deduction.
The West Virginia standard deduction for 2025 is $0 for single filers and $0 for married filing jointly.
Same bracket thresholds as single filers in West Virginia for 2025.
West Virginia publishes annual inflation adjustments to bracket thresholds through its Department of Revenue. Rate changes typically require legislative action. Verify the latest figures against the current year instructions.
Reading West Virginia's bracket structure
The 2025 West Virginia income tax is structured as 5 progressive brackets: rates start at 2.36% on initial taxable dollars and step up to 5.12% at the top bracket. Because each bracket applies only to income within that range — not to all income above its lower threshold — a filer's effective tax rate is always lower than their marginal rate. Withholding calculators on this site account for the bracket structure automatically.
At 5.12%, West Virginia's top marginal rate is on the lower end of state income taxes — similar to Arizona, Mississippi, North Dakota, and a handful of other states that combine a flat or near-flat structure with relatively low rates. Low-top-rate states typically generate a larger share of total state revenue from sales tax, property tax (via local taxing authorities), or severance tax on natural resources than high-rate states do.
Tax brackets and deduction amounts on this page are the official figures published by the West Virginia Department of Revenue (or equivalent state tax authority) for the 2025 tax year. They are subject to mid-year revision when the state legislature passes a tax bill, and we update the figures within 30 days of any published change. For year-end planning calculations close to filing season, cross-reference against the state department's current published bracket table before filing.
West Virginia 2025 income tax brackets from official state Department of Revenue publications, cross-checked against the Tax Foundation's State Individual Income Tax Rates and Brackets report. Effective-rate calculations use the standard deduction and progressive bracket math; itemized deductions, credits, and locality taxes are not included. Not tax advice; consult a qualified tax professional before filing.