West Virginia

What's New

By the Numbers

Personal Income Tax Features
Range of Tax Rates 3.0% - 6.5%
Standard Deduction
  • None
  • Personal Exemption $2,000
    Dependent Exemption $2,000
    Earned Income Tax Credit (EITC) None
  • Offers low-income credit designed to offset personal income taxes
  • Corporate Income Tax Features
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 6.50%
    Apportionment Factor (Payroll) All
    Apportionment Factor (Property) Yes
    Apportionment Factor (Sales) 25%
    Sales Tax Features
    State Sales Tax Rate 6.00%
    Average Local Sales Tax Rate 0.05%
    Average Combined State & Local Sales Tax Rate 6.05%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries Taxed
    Number of Services Taxed 105 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership Full
  • Sales tax applies to some digital goods and services
  • Property Tax Features
  • Comparatively low property taxes.
  • Other Tax & Revenue Features
    Gasoline Tax Rate (per gallon) $0.347
    Diesel Tax Rate (per gallon) $0.347
    Cigarette Tax Rate (per pack) $0.55
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita $116 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability None

    Last updated January 13, 2015