Jurisdiction detail
West Virginia tax guide
A seeded subnational profile for West Virginia, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
West Virginia State Tax Department
Overview
West Virginia has been reducing its personal income tax and eliminating personal property tax on machinery and equipment. Severance tax on coal, oil, and gas is a significant state revenue source.
Individual income tax
West Virginia's progressive personal income tax has been reducing; top rate around 5.12 percent in 2024.
Type: progressive
Business tax
West Virginia corporate net income tax at 6.5 percent.
Reference rate: 6.5%
Sales or indirect tax
Economic nexus applies for remote sellers.
Base rate: 6%
Municipal rates add 0 to 1 percent.
Deadlines and forms
April 15 for individuals; corporate returns follow federal due dates.
Official authority
Visit West Virginia State Tax DepartmentPrimary sources
- WV State Tax DepartmentVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.