West Virginia

The facts on West Virginia’s Tax Climate

West Virginia's Individual Income Tax System
West Virginia's individual income tax system consists of five brackets with a top rate of 6.5%. The top rate ranks 18th highest among states levying an individual income tax. West Virginia's state and local tax collections per person were $969 in 2013, which ranked 27th highest nationally.
50-State Table of Individual Income Tax Rates

West Virginia's Corporate Income Tax System
West Virginia's corporate income tax system consists of a flat rate of 6.5%. That rate ranks 24th highest among states levying a corporate income tax. West Virginia's state and local corporate income tax collections per person were $131 in 2013 which ranked 27th highest nationally.

50-State Table of Corporate Income Tax Rates

West Virginia Sales and Excise Taxes
West Virginia levies a 6% general sales or use tax on consumers, which is above the national median of 5.95%. The average local sales tax rate is an additional 0.2%. West Virginia's state and local governments collect $677 per person in general sales taxes and $785 per person in excise taxes, for a combined figure of $1,462, which ranks 26th highest nationally. West Virginia's gasoline tax stands at 33.2 cents per gallon, 11th highest nationally, while its cigarette tax stands at $0.55, 45th highest nationally.

50-State Table of State and Local Sales Tax Rates

West Virginia Property Tax Collections Relatively Low
West Virginia's state and local governments collected  approximately $798 per person in property taxes in 2013, which ranks 45th nationally.

For 50-state tables of property tax collections, visit our latest web edition of Facts & Figures, or download our mobile app for Apple and Android.

Tax Freedom Day Arrives on April 11th in West Virginia

Tax Freedom Day is the day when Americans have finally earned enough money to pay off their total tax bill for the year. In 2016, West Virginia taxpayers have to work until April 11th (8th earliest nationally) to pay their total tax bill.

West Virginia's State and Local Tax Burden Ranks 18th

West Virginia's 2012 tax burden of 9.8% ranks 18th highest in the nation, and is below the national average of 9.9%. West Virginia's taxpayers pay $3,331 per capita in state and local taxes.
West Virginia's State-Local Tax Burden, 1977-Present

State-Local Burden Rankings (full study)

West Virginia's 2016 Business Tax Climate Index Ranks 21st

West Virginia ranks 21st on the Tax Foundation's State Business Tax Climate Index. The Index compares the states in five areas of taxation that impact business: corporate taxes (21st), individual income taxes (25th), sales taxes (21st), unemployment insurance taxes (22nd), and taxes on property (16th), including residential and commercial property.
State Business Tax Climate Index (full study)

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