West Virginia law
Tax Laws in West Virginia.
West Virginia imposes a progressive personal income tax with rates ranging from 2.22% to 4.82% (tax year 2025), reflecting recent rate reductions under legislation enacted 2023–2025. West Virginia has no local income tax. Sales tax is 6% statewide with limited local-option additions. West Virginia imposes a severance tax on coal, natural gas, oil, and timber production — a distinctive feature of West Virginia tax practice (W. Va. Code § 11-13A). West Virginia has no state estate or inheritance tax.
Last verified: 2026-04-20
State law
Key West Virginia Statutes
West Virginia's personal-income-tax framework. Rates have been reduced materially from prior years; 2025 rates top out at 4.82%.
West Virginia's 6% state sales and use tax.
West Virginia's severance tax on the extraction of natural resources — a significant feature of West Virginia tax practice given the state's coal, natural gas, and oil industries.
State law
Official Sources
Not Legal Advice
This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in West Virginia.
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