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Facts and figures about
taxes in West Virginia
3,522
CPAs across the state
1,793,716
Residents as of 2022
66,550
People claiming self- employment tax deductions
25,420
S-Corps statewide
27,820
People taking itemized deductions
70,470
People claiming the QBI deduction
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😓 19 million taxpayers filed late last year. Smart CPAs can help taxpayers be prepared.
😨 Smart CPAs can help the 30 million Americans who miss tax deductions each year.
😣 Smart CPAs can put an end to the overpaying on taxes that half of Americans do every year.
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How to set up an LLC in West Virginia
West Virginia State Income Tax Rates & Brackets for 2023
The following tables represents West Virginia's income tax rates and tax brackets:
SINGLE FILER
Brackets
Rates
MARRIED FILING JOINTLY
Brackets
Rates
Filing Status
Standard Deduction Amt.
Single
n.a.
Couple
n.a.
West Virginia State Sales Tax Rates for 2023
County
Tax Rate
Barbour County
6%
Berkeley County
7%
Boone County
7%
Braxton County
6%
Brooke County
7%
Cabell County
7%
Calhoun County
6%
Clay County
6%
Doddridge County
7%
Fayette County
7%
Gilmer County
6%
Grant County
6%
Greenbrier County
7%
Hampshire County
7%
Hancock County
7%
Hardy County
7%
Harrison County
7%
Jackson County
7%
Jefferson County
7%
Kanawha County
7%
Lewis County
7%
Lincoln County
6%
Logan County
7%
Marion County
7%
Marshall County
7%
Mason County
6%
Mcdowell County
6%
Mercer County
7%
Mineral County
6%
Mingo County
6%
Monongalia County
7%
Monroe County
7%
Morgan County
6%
Nicholas County
6%
Ohio County
7%
Pendleton County
6%
Pleasants County
6%
Pocahontas County
6%
Preston County
7%
Putnam County
7%
Raleigh County
7%
Randolph County
7%
Ritchie County
7%
Roane County
7%
Summers County
6%
Taylor County
7%
Tucker County
7%
Tyler County
7%
Upshur County
7%
Wayne County
7%
Webster County
6%
Wetzel County
7%
Wirt County
7%
Wood County
7%
Wyoming County
6%
West Virginia State IRS Statistics of Income for 2020
Item
(All amounts are in 1000s of dollars)
Number of returns
Number of single returns
Number of joint returns
Number of head of household returns
Number of individuals
Adjusted gross income (AGI)
Total income: Number
Amount
Salaries and wages in AGI: Number
Amount
Business or profession net income (less loss): Number
Amount
Partnership/S-corp net income (less loss): Number
Amount
Self-employed health insurance deduction: Number
Amount
Student loan interest deduction: Number
Amount
Charitable contributions if took standard deduction: Number
Amount
Total itemized deductions: Number
Amount
State and local income taxes: Number
Amount
State and local general sales taxes: Number
Amount
Qualified business income deduction: Number
Amount
Child and dependent care credit: Number
Amount
Child and other dependent tax credit: Number
Amount
Self-employment tax: Number
Amount
Earned income credit: Number
Amount
Refundable education credit: Number
Amount
Recovery rebate credit: Number
Amount
Total tax liability: Number
Amount
Total additional Medicare tax: Number
Amount
Net investment income tax: Number
Amount
Tax due at time of filing: Number
Amount
Total overpayments: Number
Amount
All returns
816,790
391,560
312,580
93,170
1,510,900
43,673,234
788,630
44,109,031
628,720
30,918,819
88,590
1,023,087
25,420
1,340,661
9,460
81,117
45,400
32,807
160,020
41,204
27,820
930,067
26,120
341,947
1,350
2,315
70,470
375,601
11,850
5,376
184,170
386,902
66,550
200,823
140,020
314,914
24,430
20,371
151,150
214,647
544,360
4,515,863
9,310
13,683
10,500
34,855
104,050
438,575
678,570
2,104,965
Under $1
35,870
26,350
5,860
2,540
49,480
0
7,730
0
2,310
73,535
3,570
0
1,530
0
300
2,075
320
289
2,940
728
0
0
0
0
0
0
0
0
0
0
10
12
810
1,983
1,550
2,216
430
381
23,090
34,388
1,100
2,454
30
38
0
0
530
983
27,450
59,161
$1 under $10,000
117,490
90,670
14,880
10,040
137,110
556,343
117,470
569,724
76,740
387,661
10,930
27,500
980
0
480
1,652
1,010
694
10,270
2,323
440
8,977
230
530
140
89
130
29
0
0
50
21
8,670
5,801
36,120
41,553
2,910
2,342
33,250
50,545
11,430
6,730
10
31
0
0
4,330
1,888
94,570
136,471
$10,000 under $25,000
167,530
104,520
31,630
27,860
260,710
2,911,368
167,530
2,940,564
123,910
1,898,589
16,150
108,784
1,710
288
950
3,611
3,680
2,434
21,150
5,026
980
24,805
600
1,476
300
224
5,740
3,519
500
119
15,160
5,427
13,250
20,474
54,380
158,196
5,210
4,178
31,690
47,161
87,670
66,592
0
0
0
0
9,690
8,040
151,330
403,711
$25,000 under $50,000
197,820
101,090
56,210
33,480
355,390
7,150,310
197,820
7,203,287
166,300
5,336,483
16,560
122,639
2,930
6,482
1,360
6,513
11,820
7,763
33,640
8,364
2,330
59,718
1,940
5,011
310
364
14,630
19,095
2,240
947
56,570
71,699
12,290
26,646
45,640
111,680
4,500
3,644
23,400
31,490
156,180
337,846
10
12
0
0
19,930
22,595
177,120
514,189
$50,000 under $75,000
112,530
41,120
56,400
11,600
233,870
6,920,957
112,530
6,972,120
96,040
5,121,354
12,060
100,738
2,880
17,754
1,130
6,872
9,950
7,320
27,220
7,129
3,520
87,471
3,280
11,985
200
323
12,480
24,413
1,640
719
36,650
89,924
8,850
22,562
2,320
1,269
3,210
2,706
14,050
17,775
104,200
476,265
10
12
0
0
18,850
31,875
93,510
277,958
$75,000 under $100,000
72,300
15,120
51,500
4,430
173,110
6,260,671
72,300
6,304,448
62,880
4,640,812
9,200
92,054
2,720
25,074
860
6,081
7,230
5,223
21,500
5,800
3,890
95,904
3,760
19,058
110
216
10,050
24,953
1,980
900
27,500
79,494
6,700
19,535
0
0
2,700
2,317
10,460
11,665
70,890
511,580
20
20
0
0
14,070
33,177
58,160
206,276
$100,000 under $200,000
92,800
10,530
78,450
2,790
245,760
12,291,983
92,800
12,396,700
82,720
9,192,450
14,630
257,693
6,470
141,393
2,030
19,568
11,400
9,084
35,170
9,577
9,680
284,532
9,460
80,532
180
436
18,240
81,020
4,440
2,158
41,100
119,684
10,830
48,174
0
0
5,480
4,803
15,010
21,533
92,450
1,369,889
610
161
210
67
26,750
102,335
65,950
300,148
$200,000 under $500,000
17,480
1,850
15,090
380
47,160
4,878,932
17,480
4,966,691
15,290
3,116,641
4,360
248,247
4,360
399,793
1,610
22,508
0
0
7,190
1,990
5,370
202,005
5,270
98,019
90
599
7,340
95,100
930
459
7,110
20,605
3,950
37,622
0
0
0
0
210
90
17,470
862,930
6,570
5,075
7,710
8,616
8,430
100,820
9,010
95,912
$500,000 under $1,000,000
2,220
230
1,930
40
6,260
1,486,452
2,220
1,517,035
1,890
737,921
840
97,517
1,240
315,542
510
7,919
0
0
760
214
1,120
63,487
1,110
49,364
10
30
1,280
35,874
110
61
30
36
870
11,972
0
0
0
0
0
0
2,220
369,771
1,540
4,727
1,880
8,611
1,130
50,961
1,080
40,841
$1,000,000 or more
770
100
630
20
2,060
1,857,898
770
1,871,572
650
413,373
300
52,365
600
625,284
250
4,318
0
0
190
53
500
103,168
480
75,972
20
34
580
91,598
20
13
0
0
320
6,054
0
0
0
0
0
0
770
511,806
510
3,607
700
17,561
360
85,901
400
70,298
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