West Virginia Income Tax Guide for 2025
Overview
West Virginia uses a progressive income tax system with rates ranging from 2.22% to 4.82%. Capital gains are taxed as ordinary income. The state offers personal exemptions of $2,000 and dependent exemptions of $2,000.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $9,999 | 2.22% |
| $10,000 - $24,999 | 2.96% |
| $25,000 - $39,999 | 3.33% |
| $40,000 - $59,999 | 4.44% |
| $60,000+ | 4.82% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $9,999 | 2.22% |
| $10,000 - $24,999 | 2.96% |
| $25,000 - $39,999 | 3.33% |
| $40,000 - $59,999 | 4.44% |
| $60,000+ | 4.82% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Personal Exemption (Single) | $2,000 |
| Personal Exemption (Married) | $4,000 |
| Dependent Exemption | $2,000 |
Additional Information
- 2025 Rate Schedule I applies to single, head of household, married filing jointly and qualifying widow(er); married filing separately uses Rate Schedule II with brackets at half these amounts
- No standard deduction; personal exemption of $2,000 per allowable exemption ($500 if you claim zero exemptions)
Charts
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Sources
The 2025 figures for West Virginia on this page were compiled from the following official government publications:
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