State-by-State Guide to Taxes on Middle-Class Families
Tool | November 2021

West Virginia State Tax Guide for Middle-Class Families

State tax rates and rules for income, sales, gas, property, cigarette, and other taxes that impact middle-class families.

West Virginia

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The Bottom Line
Flag of West Virginia

Mixed Tax Picture

Taxes for the middle-class in West Virginia are up and down, depending on the type of tax. For instance, the Mountain State's real estate taxes are among the lowest in the U.S. But income taxes can take a big bite out of a family's earnings. And then there's sales taxes, which are pretty much middle of the road.

Income Tax Range

Low: 3% (on up to $10,000 of taxable income)

High: 6.5% (on taxable income of $60,000 or more)

West Virginia municipalities can also impose city service fees on people working in the city.

Sales Tax

6% state levy. Municipalities can add up to 1% to that, with an average combined rate of 6.52%, according to the Tax Foundation.

Groceries: Exempt
Clothing: Taxable
Motor Vehicles: Taxable
Prescription Drugs: Exempt

Real Property Taxes

In West Virginia, the median property tax rate is $584 per $100,000 of assessed home value.

Motor Fuel Taxes

Gasoline: 35.7¢ per gallon.
Diesel: 35.7¢ per gallon.

Sin Taxes

Cigarettes: $1.20 per pack
Other tobacco products: 12% of the wholesale price
Vapor products: $0.08 per ml

Beer: $0.18 per gallon
Wine: $1 per gallon plus 5% local sales tax
Liquor: $7.62 per gallon
Liquor tax is an estimate by the Distilled Spirits Council of the United States and published by the Tax Foundation.

Annual Car Taxes and Fees

An annual vehicle property tax based on the car's value is imposed.

Estate and Inheritance Taxes

No estate or inheritance tax.