West Virginia

Tax Rate Range: Low - 3%; High - 6.5%
Income Brackets: * Lowest - $10,000; Highest - $60,000
Number of Brackets: 5
Personal Exemptions: Single - $2,000; Married - $4,000; Dependents - $2,000
Standard Deduction: None
Medical/Dental Deduction: None
Federal Income Tax Deduction: None
Retirement Income Taxes: The beginning point for West Virginia taxation is federal adjusted gross income. Therefore, any amount of the IRA distribution or pension income that is taxable and included in federal adjusted gross income is taxable on the West Virginia income tax return. $2,000 of civil, and state pensions are exempt. Taxpayers 65 and older or surviving spouses of any age may exclude the first $8,000 (individual filers) or $16,000 (married filing jointly) of any retirement income. Out-of-state government pensions qualify for the $8,000 exemption.
Retired military Pay: First $2,000 is exempt, plus an additional exclusion total whose formula is years of military service multiplied by 2 percent, multiplied by military pension; or $20,000, whichever is less.
Military Disability Retired Pay: Disability Portion - Length of Service Pay; Member on September 24, 1975 - No tax; Not Member on September 24, 1975 - Taxed, unless combat incurred. Retired Pay - Based solely on disability: Member on September 24, 1975 - No tax; Not Member on September 24, 1975 - Taxed, unless all pay based on disability and disability resulted from armed conflict, extra-hazardous service, simulated war, or an instrumentality of war.
VA Disability Dependency and Indemnity Compensation: Not subject to federal or state taxes
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax. Check with state department of revenue office.
* For joint returns, the taxes are twice the tax imposed on half the income.

Sales Taxes

State Sales Tax: 6% (prescription drugs exempt). Food taxed at 5%.
Gasoline Tax: 27.0 cents/gallon
Diesel Fuel Tax: 27.0 cents/gallon
Cigarette Tax: 55 cents/pack of 20

Property Taxes

Property tax is administered by county officials and officials of several state government agencies. Although the Department of Tax and Revenue plays a major role in the administration of this tax, less than one-half of one percent of the property tax collected goes to state government. The primary beneficiaries of the property tax are county boards of education. Property taxes are paid to the sheriff of each of the state's 55 counties. Each county and municipality can impose its own rates of property taxation within the limits set by the West Virginia Constitution.
The West Virginia legislature sets the rate of tax of county boards of education. This rate is used statewide by all county boards of education. However, the total tax rate for county boards of education may differ from county to county due to excess levies. The total tax rate is a combination of the tax levies from four state taxing authorities: state, county, schools, and municipal. This total tax rate varies for each of the four classes of property, which consists of personal, real , and intangible properties. Property is assessed according to its use, location, and value as of July 1. The amount of property tax paid depends on the following factors: the assessed property value as determined by a county assessor, and the tax rate levied against each $100 of the property's assessed valuation. The assessed value of the property must be 60 percent of the property's true and actual value, which is defined as the amount of money the property would be worth in a sale. For more information on county taxes, click here.
Senior citizens eligible for the Homestead Exemption Program may be entitled to a refundable income tax credit. It is based on the amount of ad valorem property taxes paid on the first $10,000, or portion thereof, of the taxable assessed value over the $20,000 Homestead Exemption. For more details, call 304-558-3940.

Estate Tax

There is no inheritance and the estate tax is limited and related to federal estate tax collection.
For further information, visit the West Virginia State Tax Department site or call 304-558-3333 or 800-982-8297. Also visit the West Virginia Department of Revenue.