West Virginia State Tax Guide

West Virginia state tax rates and rules for income, sales, property, fuel, cigarette, and other taxes that impact residents.

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West Virginia state tax: Overview

Most West Virginia state taxes are reasonable when compared to most other states. There are no inheritance taxes for your heirs to worry about, and the sales tax rate is about average compared to other states.


[Data for this state tax guide was gathered from several sources including the U.S. Census Bureau, the state’s government website, the Sales Tax Handbook, and the Tax Foundation. Property taxes are cited as a rate percentage rather than the assessed value.]


West Virginia income taxes

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West Virginia has a graduated state individual income tax rate ranging from 2.36% to 5.12%, according to the Tax Foundation.

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West Virginia tax on retirement benefits: West Virginia used to tax Social Security benefits but began phasing out the tax last year. Military pensions and Railroad Retirement benefits tax-exempt. Income from federal and West Virginia state or local government retirement plans for police, sheriffs and firefighters is fully exempt.


West Virginia sales tax

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West Virginia's sales tax rate is 6%. Localities can add an additional tax of up to 0.57%, and the average combined tax rate is 6.57%, according to the Tax Foundation. West Virginia is one of the states that still tax diapers and menstrual products. However, other essentials are exempt from sales tax.

  • Groceries: Exempt
  • Prescription drugs: Exempt
  • Clothing: Taxable

How much are property taxes in West Virginia?

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The property tax rate for West Virginia is 0.55%, according to the Tax Foundation.

West Virginia Property Tax Breaks for Retirees

People who are 65 years of age or older (or who have a total and permanent disability) are exempt from paying taxes on the first $20,000 of their home's assessed value. For example, if your property's tax assessed value is $200,000, you would only pay taxes on $180,000.

(Note: Additional property tax breaks, such as property tax credits, are offered to eligible homeowners. However, income requirements apply.)


West Virginia gas tax

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  • Gasoline: $0.21 per gallon
  • Diesel: $0.21 per gallon

Source: Sales Tax Handbook


West Virginia alcohol and tobacco taxes

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ProductTax Amount
Cigarettes $1.20 per pack
Other Tobacco Products7% of wholesale price

Source: Sales Tax Handbook

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ProductTax Amount
Wine$1.00 per gallon
Beer$0.18 per gallon
Liquorstate-controlled

Source: Sales Tax Handbook


West Virginia estate and inheritance taxes

West Virginia doesn't have an estate or inheritance tax.

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Katelyn Washington
Former Tax Writer

Katelyn has more than 6 years of experience working in tax and finance. While she specialized in tax content while working at Kiplinger from 2023 to 2024, Katelyn has also written for digital publications on topics including insurance, retirement, and financial planning and had financial advice commissioned by national print publications. She believes knowledge is the key to success and enjoys providing content that educates and informs.