Taxes in West Virginia

West Virginia Tax Rates, Collections, and Burdens

How does West Virginia’s tax code compare? West Virginia has a graduated individual income tax, with rates ranging from 3.00 percent to 6.50 percent. There are also jurisdictions that collect local income taxes. West Virginia has a flat 6.50 percent corporate income tax rate and permits local gross receipts taxes. West Virginia has a 6.00 percent state sales tax rate, a max local sales tax rate of 1.00 percent, and an average combined state and local sales tax rate of 6.55 percent. West Virginia’s tax system ranks 20th overall on our 2023 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: How Does Your State Compare?

Top Individual Income Tax Rate

6.50%

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State and Local Individual Income Tax Collections per Capita

$1264

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State and Local Tax Burden

9.9%

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Top Corporate Income Tax Rate

6.50%

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State Business Tax Climate Index Ranking

20

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State Sales Tax Rate

6.00%

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Average Local Sales Tax Rate

0.55%

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Combined State and Average Local Sales Tax Rate

6.55%

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State and Local General Sales Tax Collections per Capita

$811

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State Gasoline Tax Rate (cents per gallon)

35.7¢

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State Cigarette Tax Rate (dollars per 20-pack)

$1.20

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Property Taxes Paid as a Percentage of Owner-Occupied Housing Value

0.57%

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State and Local Property Tax Collections Per Capita

$1002

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Featured Articles

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