United States

West Virginia: what the state takes

West Virginia charges its own income tax on top of federal tax. Here is the rate, the return, the date and where the official rules live.

Agency page last read 11 September 2026.

A state map on a desk beside a stack of tax forms

State rate

Banded

2025 West Virginia bands, no standard deduction

Resident return

Form IT-140

West Virginia Tax Division

Due

15 April, following the federal deadline

Weekends and holidays can push it on

Try a figure

Yearly income

How you file

West Virginia tax

$2,737

Top state rate you touch

4.82%

  • Kept before federal tax$58,411
  • Federal income tax$13,852
  • West Virginia tax$2,737
Two bills, not one. Federal is the same wherever you live, state is not.

Band by band

State deduction taken off first: $0. Taxed amount: $75,000.

  • $0 to $10,000 at 2.22%$222
  • $10,000 to $25,000 at 2.96%$444
  • $25,000 to $40,000 at 3.33%$500
  • $40,000 to $60,000 at 4.24%$848
  • $60,000 to above at 4.82%$723

Filing in West Virginia

Who collects it
West Virginia Tax Division
Return
Form IT-140
Deadline
Usually 15 April, following the federal deadline
West Virginia Tax Division

Federal comes on top

Whatever your state does, the IRS wants Form 1040 by 15 April, plus Social Security and Medicare through your wages or self employment tax. State tax paid can sometimes be deducted federally if you itemise, within a yearly cap.