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Taxes In West Virginia

West Virginia Tax Rates, Collections, and Burdens

How does West Virginia’s tax code compare? West Virginia has a graduated state individual income tax, with rates ranging from 2.36 percent to 5.12 percent. There are also jurisdictions that collect local income taxes. West Virginia has a 6.5 percent corporate income tax rate. West Virginia also has a 6.00 percent state sales tax rate and an average combined state and local sales tax rate of 6.57 percent. West Virginia has a 0.55 percent effective property tax rate on owner-occupied housing value.

West Virginia does not have an estate tax or inheritance tax. West Virginia has a 35.7 cents per gallon gas tax rate and a $1.20 cigarette excise tax rate. The State of West Virginia collects $4,712 in state and local tax collections per capita. West Virginia has $9,574 in state and local debt per capita and has a 93 percent funded ratio of public pension plans. Overall, West Virginia’s tax system ranks 22nd on our 2024 State Business Tax Climate Index.

Each state’s tax code is a multifaceted system with many moving parts, and West Virginia is no exception. The first step towards understanding West Virginia’s tax code is knowing the basics. How does West Virginia collect tax revenue? Click the tabs below to learn more! You can also explore our state tax maps, which are compiled from our annual publication, Facts & Figures 2024: How Does Your State Compare?

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Tax Data by State

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State Tax Data

Individual Taxes

Top Individual Income Tax Rate
6.50%See Full Study
State Local Individual Income Tax Collections per Capita
$1264Rank: 27
State and Local Tax Burden
9.9%Rank: 25See Full Study

Business Taxes

Top Corporate Income Tax Rate
6.50%See Full Study
State Business Tax Climate Index Ranking
20See Full Study

Sales Taxes

State Sales Tax Rate
6.00%Rank: 17See Full Study
Average Local Sales Tax Rate
0.55%See Full Study
Combined State and Average Local Sales Tax Rate
6.55%Rank: 31See Full Study
State and Local General Sales Tax Collections per Capita
$811Rank: 43
State Gasoline Tax Rate (cents per gallon)
35.7¢Rank: 18
State Cigarette Tax Rate (dollars per 20-pack)
$1.20Rank: 34

Property Taxes

Property Taxes Paid as a Percentage of Owner-Occupied Housing Value
0.57%Rank: 44
State and Local Property Tax Collections Per Capita
$1002Rank: 43

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