State Reference · Tax Year 2026
West Virginia (WV)
Graduated up to 4.82% (2026 scheduled)
West Virginia Tax Division · Main form: IT-140 · Due April 15, 2027
Rates & brackets
Top rate4.82%
Standard deductionN/A — uses $2,000 exemption / person
Filing logistics
Main formIT-140
Filing dueApril 15, 2027
E-file portalMyTaxes
AgencyWest Virginia Tax Division
Major credits
- Family Tax Credit
- Homestead Excess Property Tax Credit
- Senior Citizen tax credit
Sales & property tax
Sales tax6% state + up to 1% municipal
Property taxLocally assessed; homestead exemption $20,000 for 65+/disabled
Preparer notes
- SS exemption phase-in complete for 2026 filers.
- Rate is trigger-based and dropping — verify each year.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.