All states

West Virginia

Progressive brackets
Filing status
Income
Pre-tax adjustments
Itemized deductions
Household

Estimated taxes

Tax year 2025
Gross income$0
Total tax$0
Take-home pay$0

Overall effective rate: 0.0%

Federal

Adjusted gross income
$0
Standard deduction
$15,000
Taxable income
$0
Tax before credits
$0
Credits
- $0
Federal income tax
$0
Effective / marginal rate
0.0% / 0.0%

FICA

Social Security
$0
Medicare
$0
FICA total
$0

State — West Virginia (WV)

State taxable income
$0
State income tax
$0
State + local tax
$0
Effective / marginal rate
0.0% / 0.0%

Notes

  • West Virginia uses a five-bracket progressive schedule. For 2025 the rates are 2.22% (up to $10,000), 2.96% ($10,000-$25,000), 3.33% ($25,000-$40,000), 4.44% ($40,000-$60,000), and 4.82% (over $60,000) for single, head of household, married filing jointly, and widow(er) filers (Rate Schedule I).
  • These rates have been cut substantially in recent years: a 21.25% across-the-board reduction under HB 2526 (2023) brought rates to 2.36%/3.15%/3.54%/4.72%/5.12%, and further reductions lowered them to the 2025 schedule above. The pre-2023 schedule was 3%/4%/4.5%/6%/6.5%.
  • Married-filing-separately filers use Rate Schedule II, whose bracket thresholds are exactly half of Schedule I's ($5,000 / $12,500 / $20,000 / $30,000).
  • West Virginia has NO standard deduction and NO itemized deduction. Taxable income is West Virginia AGI minus only the personal exemption allowance, so all itemized input fields (mortgage interest, property tax, charitable, etc.) are ignored.
  • Personal exemption is $2,000 per exemption: one for the taxpayer, one for a spouse on a joint return, and one per dependent. If the exemption count is zero (the taxpayer is claimable as another person's dependent and has no dependents), a flat $500 allowance applies instead.
  • West Virginia starts from federal AGI and conforms to the federal pre-tax 401(k) and HSA treatment, so its AGI begins from the federal AGI with no add-backs.
  • Not modelled: Schedule M additions/subtractions (Social Security and retirement-income modifications, municipal-bond interest, the phased-in Social Security exemption), the Low-Income Earned Income Exclusion, and West Virginia credits such as the Family Tax Credit and Homestead Excess Property Tax Credit.

Sources

Disclaimer: This is an informational estimate for the 2025 tax year only and is provided on a best-effort basis. It is not tax, legal, investment, or financial advice. Results are approximate, may be inaccurate or out of date, and may not reflect all credits, deductions, phase-outs, or local rules. This site assumes no liability for any decisions made or outcomes resulting from its use. Consult a qualified tax professional before filing or making any decisions.