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West Virginia State Taxes: What You’ll Owe in the 2026 Tax Season

Valerie Bauman,

AARP

Published April 28, 2026

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West Virginia recently started a multi-year process to lower its individual income tax rates. While the current top rate is 4.82 percent, lawmakers have created a system in which additional rate reductions will be phased in as the state meets specific revenue targets, according to the Tax Foundation.

The big picture:

Income tax: Ranges from 2.22 percent of taxable income for those with less than $10,000 in annual income, up to $2,053.50 plus 4.82 percent on any amount above $60,000.
Property tax: The statewide average is 0.51 percent of a home’s assessed value, though actual rates vary by county, according to the latest data from the Tax Foundation.
Sales tax: The combined average state and local sales tax is 6.59, according to the Tax Foundation. That includes the 6 percent state sales tax rate and the average local sales tax of 0.59 percent. Local sales tax rates can be found here.

How is income taxed?

State income tax ranges from 2.22 percent for those with less than $10,000 in taxable income, up to $2,053.50 plus 4.82 percent on any amount above $60,000.

What about investment income?

Capital gains income from West Virginia sources is taxed along with other income and at the same rates. However, capital gains from sources outside the state are not taxed by West Virginia.

Are Social Security benefits taxed?

In 2025, West Virginia allowed residents to take a 65 percent reduction in the income taxes on their Social Security income. Residents must claim the reduction on their tax returns. Additionally, single filers with income of $50,000 or less and those married and filing jointly with income of $100,000 or less received 100 percent reductions in taxes on Social Security. Starting in 2026, the state will extend a 100 percent reduction in taxes on Social Security regardless of income, effectively ending that tax for all residents.

How is property taxed?

The statewide average is 0.51 percent of a home’s assessed value, although actual rates vary by county, with three counties tied for the lowest rate of 0.29: Hardy, Hampshire and Calhoun. The highest rate is 0.63 in Kanawha County. The lowest median property taxes paid was $303 in Webster County, while the highest was $1,857 in Jefferson County, according to most recent data from the Tax Foundation.

What about sales and other taxes?

Sales tax: The combined average state and local sales tax is 6.59 percent, according to the Tax Foundation. That includes the 6 percent state sales tax rate and the average local sales tax of 0.59 percent. Local sales tax rates can be found here. Exemptions include gas, steam, electricity or water for heating and powering homes; textbooks; medication and medical devices; and newspapers. A full list of exemptions is here.
Gas and diesel: Gas and diesel are taxed at 35.7 cents per gallon.
Vehicle tax: Purchasing a vehicle that costs more than $500 comes with a $15 title fee, a 6 percent titling sales tax, and a registration fee or transfer fee. Purchasing a vehicle that costs less than $500 comes with a $30 title fee and the registration or transfer fee. If applicable, vehicle purchases of all prices may also include a $10 lien fee. While West Virginia has a property tax on vehicles, in 2023 the state Legislature passed a law allowing taxpayers to claim a dollar-for-dollar credit on their income tax return for vehicle taxes paid on time on eligible vehicles. Information about filing for the tax credit adjustment is available here.
Alcohol: The standard state sales tax of 6 percent is charged on spirits, wine and beer, along with any sales tax imposed by local municipalities.
Lottery: All winnings from the lottery are taxed as West Virginia income and are subject to the state’s tax brackets. Prizes of more than $5,000 are subject to withholding of 4.82 percent in state and 24 percent in federal taxes. Additionally, the state withholds those same amounts for winnings of $600-$5,000 if the winner does not provide verification of their identification and winnings.

Will my heirs or estate have to pay inheritance and estate tax?

The state has no inheritance or estate tax.

Are there any tax breaks for older residents?

Homestead exemption: For residents who are 65 and older or totally and permanently disabled, the first $20,000 of assessed value of owner-occupied residential property is exempt.

65 and older deduction: All taxpayers who are 65 and older can deduct up to $8,000 from their federal adjusted gross income when calculating state income tax. Married couples filing jointly who both qualify may receive up to $8,000 in deductions for each person.

Senior citizens tax credit: This credit offers up to a $10,000 reduction in taxable income for people who have already obtained the homestead exemption. It is available to people who have also paid their property tax, and who have income less than 150 percent of federal poverty guidelines (see below). The credit is based on how much a resident has paid in property taxes, up to the first $10,000 they’ve paid.

Are military retirement pensions taxed?

Military pensions are not taxed in West Virginia.

What is the deadline for filing taxes in 2026?

Tax returns for 2025 were due April 15, 2026. If a taxpayer requested an automatic six-month extension, they have until Oct. 15 to file their return, although taxes due should have been paid by April 15.

More AARP Financial Resources

AARP Retirement Calculator Determine if you are saving enough to retire when — and how — you want.
AARP Social Security Calculator Figure out when to claim and how to maximize your Social Security benefits.
AARP Tax Tools Explore resources to help you calculate and prepare taxes.

Valerie Bauman is a journalist and author with two decades of experience working for publications, including Newsweek, Bloomberg and The Associated Press. Throughout her career, she’s covered politics and the law, including pharmaceutical litigation, mass torts and election law.