2010 TaxGrams™
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State and Local Taxes
West Virginia State Tax Summary

West Virginia state tax summary, including corporate and individual West Virginia income taxes, credits, exemptions, deductions and more. Includes West Virginia estate, gift and inheritance tax, miscellaneous West Virginia taxes, pass-through entity treatment, payroll taxes, property taxes and West Virginia sales & use taxes.

West Virginia ranks #37 on the State Business Tax Climate Index (TaxFoundation.org).

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West Virginia Tax Contacts

West Virginia Tax FAQs

West Virginia Tax Forms

West Virginia Corporate Taxes

  • taxmOuth West Virginia Corporate Taxes
  • West Virginia Tax Rates & Brackets:

    8.7%> $0
  • Loss Carry-back/fwd: 2 Years Back ($300,000 max.) / 20 Years Forward (Unlimited)
  • Throwback Sales?: N
  • Foreign Tax Deductible?: N
  • Alternative Minimum Tax (AMT): N
  • Gross Receipts Tax: N
  • Capital Stock (Net Worth) Tax?: 0.550%

West Virginia Tax Incentives and Credits

West Virginia Individual Income Taxes

  • taxmOuth West Virginia Individual Income Taxes
  • West Virginia tax rates and brackets:

    3%> $0
    4%> $10,000
    4.5%> $25,000
    6%> $40,000
    6.5%> $60,000
  • Local Option IT Rate: None
  • Federal Inc used as Base?: Y
  • Standard Deductions: Single N/A / Joint N/A
  • Personal Exemptions/Credits (c): Single $2,000 / Joint $4,000 / Dependent $2,000
  • Federal Tax Deductible?: N
  • State Tax Deductible?: Y
  • Alternative Minimum Tax (AMT)?: Y

West Virginia Estate, Gift and Inheritance Taxes

West Virginia Miscellaneous Taxes

West Virginia Pass-through Tax Treatment

West Virginia Payroll Taxes

West Virginia Property Taxes

  • taxmOuth West Virginia Property Taxes
  • Median Tax Paid on Homes (Rank): $457 (#48)
  • Median Value of Homes: $95,900
  • Tax as % of Home Value (Rank): 0.48% (#45)
  • Median Income of Homeowner: $46,105
  • Tax as % of Income (Rank): 0.99% (#48)

West Virginia Sales and Use Taxes

  • taxmOuth West Virginia Sales and Use Taxes
  • State Rate: 6.00%
  • County & City (Weighted Ave): None
  • Combined State and Ave. Local Rates (Rank): 6.00% (#32)
  • General Treatment of Services: Taxable
  • Gasoline: Exempt
  • Groceries: Partial

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