West Virginia has a graduated state individual income tax, with rates ranging from 2.11 percent to 4.58 percent. West Virginia has a flat 6.50 percent corporate income tax rate, a 6.00 percent state sales tax rate, and an average combined state and local sales tax rate of 6.59 percent. West Virginia has a 0.51 percent effective property tax rate on owner-occupied housing value. West Virginia does not have an estate tax or inheritance tax. West Virginia’s gas tax is 35.7 cents per gallon, and its cigarette excise tax is $1.20 per pack of 20 cigarettes.
West Virginia raises tax revenue primarily through other taxes (30.7 percent of total state and local tax revenue), individual income taxes (26.6 percent), and property taxes (19.4 percent). West Virginia collects $5,710 in state and local tax collections per capita, carries $13,438 in state and local debt per capita, and has a 100 percent funded ratio of public pension plans. West Virginia’s tax system ranks 32nd overall on the 2026 State Tax Competitiveness Index.
Each state’s tax code is a multifaceted system with many moving parts, and West Virginia is no exception. Use the tabs below to compare West Virginia taxes with other states and to see how West Virginia raises tax revenue. You can also browse our tax maps, which are compiled from our annual publication, Facts & Figures 2026: How Does Your State Compare?
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The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.
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