Tax Brackets, Rates and Standard Deductions in West Virginia

Find West Virginia income tax forms, tax brackets and rates by tax year.

If you still need to file a return for a previous tax year, find the West Virginia tax forms below. You can complete and sign the forms here on eFile.com before you mail them to the WV Tax Agency. For Federal or IRS back taxes access the tax forms here.

Below find links to other important West Virginia income tax return information and other related features (e.g. tax extension, amendment, etc.)

West Virginia Income Tax Returns

West Virginia Income Taxes
Prepare only a WV State Return without an IRS return. Details
Step by Step instructions on how to only Prepare and Download - not eFile - State Returns on eFile.com.
File a current West Virginia Tax Amendment
West Virginia Income Tax Forms
West Virginia Tax Brackets, Rates explained
Current and past tax year WV Tax Brackets, Rates and Income Ranges
IRS Tax Brackets, Rates by Tax Year
Calculate and Estimate your IRS Income Tax Brackets and Rates with the eFile RATEucator.

Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due

Here you can find how your West Virginia based income is taxed at different rates within the given tax brackets. When you prepare your return on eFile.com this is all calculated for you based on your income.

West Virginia Tax Brackets for Tax Year 2023

As you can see your income in West Virginia is taxed at different rates within the given tax brackets.

Tax Rate
Filing Status
Income Range
Taxes Due
2.36%
Single/HOH/MFJ
$0 to $10,000
2.36% of Income
MFS
$0 to $5,000
2.36% of Income
3.15%
Single/HOH/MFJ
$10,000 to $25,000
3.15% + $236
MFS
$5,000 to $12,500
3.15% + $118
3.54%
Single/HOH/MFJ
$25,000 to $40,000
3.54% + $708.50
MFS
$12,500 to $20,000
3.54% + $354.25
4.72%
Single/HOH/MFJ
$40,000 to $60,000
4.72% + $1,239.50
MFS
$20,000 to $30,000
4.72% + $619.75
5.12%
Single/HOH/MFJ
$60,000 +
5.12% + $2,183.50 over $60,000
MFS
$30,000 +
5.12% + $1,091.75 over $30,000

West Virginia Tax Brackets for Tax Year 2022

WV tax rate for the previous tax year.

Tax Rate
Filing Status
Income Range
Taxes Due
3%
Single/HOH/MFJ
$0 to $10,000
3% of Income
MFS
$0 to $5,000
3% of Income
4%
Single/HOH/MFJ
$10,000 to $25,000
4% + $300
MFS
$5,000 to $12,500
4% + $150
4.5%
Single/HOH/MFJ
$25,000 to $40,000
4.5% + $900
MFS
$12,500 to $20,000
4.5% + $450
6%
Single/HOH/MFJ
$40,000 to $60,000
6% + $1,575
MFS
$20,000 to $30,000
6% + $787.50
6.5%
Single/HOH/MFJ
$60,000 +
6.5% + $2,775 over $60,000
MFS
$30,000 +
6.5% + $1,387.50 over $30,000

West Virginia Tax Brackets for Tax Year 2021

Tax Rate
Filing Status
Income Range
Taxes Due
3%
Single/HOH/MFJ
$0 to $10,000
3% of Income
MFS
$0 to $5,000
3% of Income
4%
Single/HOH/MFJ
$10,000 to $25,000
4% + $300
MFS
$5,000 to $12,500
4% + $150
4.5%
Single/HOH/MFJ
$25,000 to $40,000
4.5% + $900
MFS
$12,500 to $20,000
4.5% + $450
6%
Single/HOH/MFJ
$40,000 to $60,000
6% + $1,575
MFS
$20,000 to $30,000
6% + $787.50
6.5%
Single/HOH/MFJ
$60,000 +
6.5% + $2,775 over $60,000
MFS
$30,000 +
6.5% + $1,387.50 over $30,000

West Virginia Standard and Itemized Deductions

West Virginia does not have standard and itemized deductions.

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