West Virginia State Income Tax Withholding
Last Updated: January 2026
Overview
West Virginia uses a progressive income tax system with five tax brackets. The state recently reduced its rates effective January 1, 2025, through S.B. 2033, continuing its trend of tax rate reductions.
2026 Tax Rates
| Taxable Income | Tax Rate |
|---|---|
| $0 - $10,000 | 2.22% |
| $10,001 - $25,000 | 2.97% |
| $25,001 - $40,000 | 3.42% |
| $40,001 - $60,000 | 4.02% |
| Over $60,000 | 4.82% |
Top Marginal Rate: 4.82%
Recent Change: Rates reduced by S.B. 2033 effective January 1, 2025.
Deductions and Exemptions
West Virginia generally follows federal guidelines:
Standard Deduction
West Virginia does not have a separate state standard deduction. Taxable income is calculated based on federal adjusted gross income with state modifications.
Personal Exemption
- Amount: $2,000 per exemption
Supplemental Wage Rate
- Supplemental wages: 4.82% (top marginal rate) or use wage bracket method
Special Considerations
- Form WV/IT-104: West Virginia accepts the federal Form W-4, but employees may complete Form WV/IT-104 for additional state withholding adjustments
- No Local Income Taxes: West Virginia does not have local income taxes
- Social Security Exemption: Social Security benefits are exempt from West Virginia income tax (for those 65+)
Recent Tax Rate Reductions
West Virginia has been actively reducing income tax rates:
| Effective Date | Top Rate |
|---|---|
| January 1, 2025 | 4.82% |
| Previous | 5.12% |
| Earlier | 6.50% |
Note: Additional rate reductions may occur in future years based on revenue triggers. Employers should verify current rates at the beginning of each tax year.
Reciprocal Agreements
West Virginia has reciprocal agreements with:
- Kentucky
- Maryland
- Ohio
- Pennsylvania
- Virginia
Effect: Residents of these states working in West Virginia are exempt from West Virginia income tax withholding.
Military Personnel
- Active Duty: Military pay for West Virginia residents serving on active duty may be exempt
- Military Spouse: Military spouses may claim exemption under the Military Spouses Residency Relief Act
Withholding Tables
West Virginia provides withholding tables in the Employer's Withholding Tax Guide:
- Percentage method tables
- Wage bracket tables
- Computer formula method
Employers should use the method that best fits their payroll system.