2025 West Virginia Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for West Virginia in tax year 2025.
Federal Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $11,925 | 10.00% |
| $11,925 | $48,475 | 12.00% |
| $48,475 | $103,350 | 22.00% |
| $103,350 | $197,300 | 24.00% |
| $197,300 | $250,525 | 32.00% |
| $250,525 | $626,350 | 35.00% |
| $626,350 | ∞ | 37.00% |
West Virginia State Income Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $10,000 | 2.22% |
| $10,000 | $25,000 | 2.96% |
| $25,000 | $40,000 | 3.33% |
| $40,000 | $60,000 | 4.44% |
| $60,000 | ∞ | 4.82% |
Federal Capital Gains Tax Brackets (2025)
| From | To | Rate |
|---|---|---|
| $0 | $48,350 | 0.00% |
| $48,350 | $533,400 | 15.00% |
| $533,400 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 6.50%
- Federal Standard Deduction (Single)
- $15,750
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
4 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets, Standard deduction, Capital gains · confirmed
Section 2.15(1): 2025 standard deduction for unmarried individuals = $15,000 (pre-OBBBA)
Cited for Standard deduction, Corporate rate · confirmed
Section 3.01: removes Rev. Proc. 2024-40 §2.15(1); restates 2025 amount as $15,750 under OBBBA §70102
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
West Virginia — 2025
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
6 sources— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
Cited for Rate brackets · confirmed
Official WV Code site, article 21 personal income tax (base 1987 schedule for structural context)
Cited for Capital gains · confirmed
Official WV Code — WV taxable income defined from federal AGI, no capital-gains carve-out provision found
Cited for Corporate rate · confirmed
Official WV Code §11-24-4(8): 'six and one-half percent' for taxable periods beginning on or after Jan 1, 2014, currently in force
Cited for Rate brackets · confirmed
Official enrolled bill text, WV Legislature — §11-21-4i(a) rate schedule
Cited for Capital gains · confirmed
Aggregator corroboration: WV taxes capital gains as ordinary income, no LTCG preference
How we rate sources — tiers are derived from what published the document, not from our confidence in it.