FindLaw | Find a Lawyer. Find Answers.
Are you a legal Professional?
My current location:
,
| Change location
West Virginia Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 11-21-4e |
| Who is Required to File | Every individual, estate, and trust; Special tax on nonresidents with West Virginia income; Partnerships are not taxable |
| Rate | First $10,000, 3%; Next $15,000, 4%; Next $15,000, 4.5%; Next $20,000, 6%; Over $60,000, 6.5% |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
Research the Law:
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
Related Resources for Personal Income Tax Laws: