West Virginia Tax Policy & Rates 2026
Income tax, sales tax, property tax, and overall tax burden for West Virginia in 2026, with political context.
No
No Income Tax
4.82% (top, decreasing)
Income Tax Rate
#20
Tax Burden Rank (1=highest)
#17
Property Tax Rank (1=highest)
Tax Policy Overview
West Virginia has been cutting income taxes aggressively using energy windfall revenues. The state cut income taxes by 21.25% in 2023 and plans further reductions. Property taxes are low. The state has low overall tax burden.
Key Tax Rates
| Tax Type | Rate / Status |
|---|---|
| Income Tax | 4.82% (top, decreasing) |
| No Income Tax | No |
| Sales Tax | 6.0% |
| No Sales Tax | No |
| Corporate Tax | 6.5% |
| Property Tax Rank | #17 nationally (1=highest) |
| Overall Tax Burden Rank | #20 nationally (1=highest) |
Political Context
West Virginia Republicans under Governor Justice used energy revenues to cut income taxes dramatically. The goal is to position the state competitively with neighboring Virginia and other states to attract residents and businesses. Tax cuts are politically popular but critics worry about long-term fiscal sustainability.