West Virginia tax burden — broken down.
West Virginia’s combined tax burden (income + property + sales) lands at 11.41% on our composite — ranking #23 of 51 jurisdictions. The top marginal individual income tax rate is 4.82%.
West Virginia burden, broken into 3 components
| Component | West Virginia rate | National median |
|---|---|---|
| Top marginal income | 4.82% | ~5.30% |
| Effective property | 0.59% | ~1.07% |
| State sales tax | 6.00% | ~5.50% |
| Combined composite | 11.41% | ~11.87% |
National medians from CalcFi’s 51-state composite. Top marginal is the headline single-filer rate, NOT the effective rate most households actually pay.
Retirement + Social Security in West Virginia
West Virginia does NOT tax most retirement income (pensions, IRA / 401(k) distributions). Social Security benefits are NOT taxed by West Virginia. Federal taxation of these income sources is unchanged regardless of state.
How West Virginia compares
Of all 51 US jurisdictions ranked by combined burden composite, West Virginia sits at #23. That places West Virginia in the middle of the pack — burden is moderate without being a particular outlier in either direction. For the live cross-state heat map, see the interactive tax burden map.
West Virginia metros — local tax overlay
State rates are uniform across West Virginia— but local income, property, and sales taxes vary. Click any metro to run the full income tax calculator pre-populated with that city’s local layer.
More West Virginia metros coming as we expand city coverage.
West Virginia tax — common questions
What is the West Virginia top marginal income tax rate in 2025?
West Virginia's top marginal individual income tax rate is 4.82% on the highest bracket.
What is the West Virginia effective property tax rate?
West Virginia's statewide effective property tax rate is 0.59% of home value (annual). On a $400,000 home that's roughly $2,360/yr. Local variation can be ±0.5pp.
Does West Virginia tax retirement income or Social Security?
West Virginia does NOT tax most retirement income, and does NOT tax Social Security benefits.
Are there any West Virginia-specific tax quirks I should know about?
WV phasing out tax on Social Security entirely by 2026 (was income-thresholded). Aggressive recent tax-rate cuts driven by surplus oil/gas severance revenue.
Reviewed by CalcFi Editorial · Source: Tax Foundation State Individual Income Tax Rates (Jan 2025). Last verified 2026-04-19. Methodology at /about/editorial.