State Tax Guide
Progressive Income TaxWest Virginia State Taxes: A Simple Guide
West Virginia has a state income tax, a state sales tax with local add-ons, and local property taxes. This guide explains the basic structure in plain language for individuals.
📌 Important
This is a general overview. Tax rules, credits, and rates change over time. Always check official West Virginia guidance or talk with a tax professional for current details about your situation.
💰West Virginia state income tax
West Virginia taxes personal income using its own rules and brackets, separate from federal law. The state has a progressive income tax with rates that increase as income rises.
Key points:
- Residents above certain income thresholds must file a West Virginia income tax return.
- Nonresidents may need to file if they earn West Virginia–source income (such as wages from a WV employer or rental income from WV property).
- The state's definitions of taxable income, deductions, and credits differ from federal rules—some federal items may not apply at the state level.
- West Virginia has its own standard deduction and tax brackets that are separate from federal tax law.
- Part-year residents must allocate income between WV and other states.
Most residents file a federal Form 1040 plus a West Virginia return (Form IT-140) if they meet state filing requirements.
🛍️Sales and use tax
West Virginia has a state sales tax, and many cities and municipalities add local sales taxes on top. Total combined rates can vary depending on where you shop in the state.
How it works:
- Many retail sales of tangible goods are subject to West Virginia sales tax.
- Some items may be taxed differently or exempt, such as certain groceries, prescription medicines, or specific categories (check WV State Tax Department guidance for details).
- Use tax applies when you buy taxable items from out-of-state sellers (including online) without paying sales tax and bring them into West Virginia for use.
- Local jurisdictions (cities and municipalities) may add their own sales taxes, creating different combined rates across the state.
💡 For businesses:
Businesses selling taxable goods or services are generally required to collect and remit state and local sales and use taxes to the West Virginia State Tax Department.
🏡Property taxes
Property taxes in West Virginia are administered by counties, school districts, and municipalities, based on the assessed value and classification of real property (such as homes, land, and certain business property). These taxes fund local schools, roads, and government services.
How it works:
- Homeowners receive annual property tax bills from their county assessor or sheriff's office.
- Property taxes are based on the assessed value of your property, which is determined by county assessors.
- Multiple entities may levy property taxes on the same property (county, school district, municipality, etc.).
- Rates vary by location and local government budget needs.
💡 Exemptions and credits:
Some residents may qualify for exemptions or credits, especially for primary residences or based on age, disability, or veteran status. Check with your county assessor or the West Virginia State Tax Department for eligibility and application details.
Putting West Virginia taxes together
A typical West Virginia resident may deal with the following each year:
- ✓Federal income tax (Form 1040)
- ✓West Virginia state income tax (Form IT-140)
- ✓State and local sales and use taxes on purchases
- ✓Local property taxes if they own a home or property
Understanding how filing works makes it easier to see how West Virginia's rules fit on top of the federal system. You can also explore what Form 1040 is to understand the federal side.