Income Tax
West Virginia has been cutting its income tax, with a top rate of 4.82% and further reductions tied to revenue triggers.
Individual income tax collections
1990–2025Census State Government Tax Collections (FRED WVINCTAX).
Property Tax
West Virginia's effective property tax rate of about 0.55% is among the lowest in the nation.
State-level property tax collections
1990–2025Census State Government Tax Collections; excludes local property taxes (FRED WVPROPTAX).
| Indicator | West Virginia | U.S. |
|---|---|---|
| Effective Property Tax Rate (%) | 0.55 | 0.9 |
- •West Virginia's low property taxes are a major reason it ranks as one of the most affordable states for homeowners.
Sales Tax
West Virginia's state sales tax rate is 6.0%, with a modest average combined local rate of about 6.57%.
General sales tax collections
1990–2025Census State Government Tax Collections (FRED WVSALESTAX).
| Indicator | West Virginia | U.S. |
|---|---|---|
| Average Combined Sales Tax Rate (%) | 6.57 | 7.04 |
- •West Virginia was one of the first states to fully exempt groceries from its sales tax.
Tax Burden
West Virginia's total state and local tax burden is about 8.7% of income, near the national median.
State tax collections per resident
1990–2025Census tax collections (WVTOTLTAX) divided by Census resident population (WVPOP).
| Indicator | West Virginia | U.S. |
|---|---|---|
| Total Tax Burden (% of income) | 8.7 | 9.9 |
- •West Virginia's overall tax burden sits close to the national median despite its low property taxes.
Tax Revenue
West Virginia collected about $5.3 billion in general revenue fund receipts in fiscal year 2024.
State tax collections
1990–2025Census Annual Survey of State Government Tax Collections, fiscal years (FRED WVTOTLTAX).
- •Severance taxes on coal and natural gas remain an outsized revenue source for West Virginia compared with most states.