Retirement taxes by state
How West Virginia taxes retirement income in 2026
West Virginia's income tax rates run from 2.11% to 4.58%. Here's how West Virginia treats Social Security, retirement-account withdrawals, pensions and Roth conversions in 2026 — and what that means in dollars: a retired couple, both 67, with $98,000 of income pays about $1,360 in West Virginia income tax.
Updated October 2026 · 2026 tax year
West Virginia at a glance
- Income tax from 2.11% to 4.58%.
- Social Security isn't taxed.
- Extra $8,000 deduction per person from age 65 (beyond their Social Security).
West Virginia retirement tax questions
Does West Virginia tax Social Security?
No. Social Security isn't taxed.
Does West Virginia tax 401(k) and IRA withdrawals?
Yes, at the state's regular income tax rates. West Virginia has no special exclusion for retirement-account withdrawals. Also: extra $8,000 deduction per person from age 65 (beyond their Social Security).
Does West Virginia tax pensions?
Yes, at the state's regular income tax rates. West Virginia has no special pension exclusion.
Does West Virginia tax Roth conversions?
Yes. A Roth conversion counts as income in West Virginia in the year you convert, taxed at the state's regular rates. Qualified Roth withdrawals later aren't taxed.
What is West Virginia's income tax rate in 2026?
West Virginia's income tax rates run from 2.11% to 4.58%.
What retirees actually pay in West Virginia: three examples
Calculated with Retirology's tax engine under 2026 law, using each state's standard deduction, its retirement breaks and the 2026 federal rules for how much Social Security is taxable. For the retired couple, West Virginia ranks 48th lowest of the 50 states and DC.
| Household | Total income | West Virginia tax | Share |
|---|---|---|---|
| Retired couple, both 67 $48,000 of Social Security, $40,000 drawn from IRAs and 401(k)s, and $10,000 of qualified dividends | $98,000 | $1,360 | 1.4% |
| Single retiree, 70 $30,000 of Social Security, a $25,000 pension and $15,000 of IRA withdrawals | $70,000 | $1,043 | 1.5% |
| Early-retired couple, both 56, converting to Roth A $60,000 Roth conversion and $20,000 of long-term gains and qualified dividends, living on savings | $80,000 | $2,683 | 3.4% |
State income tax only — before local taxes, property tax relief and credits not listed above. Federal income tax is extra and the same in every state.
West Virginia income tax brackets (2026)
Rates apply to West Virginia taxable income, after the state's deductions and the retirement breaks above.
| Single | Rate | Married filing jointly | Rate |
|---|---|---|---|
| Up to $10,000 | 2.11% | Up to $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% | $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% | $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% | $40,000 – $60,000 | 4.22% |
| Over $60,000 | 4.58% | Over $60,000 | 4.58% |
Details and limits
Rates cut 5% for 2026 (SB 392). Social Security fully exempt from 2026; the $8,000 senior modification only helps beyond a person's Social Security.
Sources
Rates and rules for the 2026 tax year, from Retirology's state tax data (reviewed October 2026):
This page explains state tax rules in general terms. It isn't tax advice — check your state's official instructions or a tax professional for your situation.