West Virginia taxes personal income at 2.22% to 4.82%. A sole proprietor owes nothing at the business level. LLCs, partnerships and corporations file a $25 annual report with the Secretary of State every year. Partnerships and S corporations file an income tax return, and C corporations pay 6.5% corporate net income tax. There is no minimum tax, so in a year with no profit the $25 report is all most businesses owe.
Personal income tax
West Virginia residents file Form IT-140, due April 15, 2026. If you get a federal extension of time to file, West Virginia gives you the same extension automatically. An extension gives you more time to file, not more time to pay.
The rate is 2.22% on the first $10,000, 2.96% on the next $15,000, 3.33% on the next $15,000, 4.44% on the next $20,000, 4.82% on everything above $60,000 of taxable income. Single, head of household and married filing jointly filers all use these steps. Married people filing separately use steps exactly half as wide.
There is no standard deduction. Instead each person on the return gets a $2,000 exemption, or $500 if someone else can claim you as a dependent. Social Security is fully exempt if your federal adjusted gross income is $50,000 or less ($100,000 married filing jointly), and 65% exempt above that.
- Return
- Form IT-140
- Due date
- April 15, 2026. A federal extension carries over automatically
- Rates
- 2.22%, 2.96%, 3.33%, 4.44%, 4.82%
- Standard deduction
- None
- Personal exemption
- $2,000 per person, or $500 if you can be claimed as a dependent
- Social Security
- Fully exempt up to $50,000 of federal adjusted gross income ($100,000 married filing jointly), 65% exempt above
- Age 65 or disabled
- A deduction of up to $8,000 per person, less any retirement income already subtracted
- Low income
- Earned income is excluded when federal adjusted gross income is $10,000 or less ($5,000 married filing separately)
- Car property tax
- The personal property tax you paid on your cars comes back as a credit, paid out in full even if it is more than your income tax
Sole proprietor
A sole proprietor with no LLC owes no fee and files nothing with West Virginia for the business. The annual report is only for registered entities.
Your business profit is taxed on your own Form IT-140.
Single-member LLC
Every West Virginia LLC files an annual report with the Secretary of State each year, however few members it has. It costs $25 if filed between January 1 and June 30, and it is owed whatever the business earned.
Filing late triples the cost, and the state can dissolve an LLC that never files. The LLC's profit is taxed on your own Form IT-140.
Partnership
A West Virginia partnership files Form PTE-100, the S corporation and partnership income tax return. The profit passes through to the partners, who report it on their own returns.
It also files the $25 annual report with the Secretary of State, between January 1 and June 30. West Virginia has no minimum tax, so in a year with no profit the report is all the partnership owes.
West Virginia makes a partnership or S corporation withhold 4.82% of each nonresident owner's share of income, reported with Form PTE-100, unless the owner signs a Nonresident Income Tax Agreement, Form NRW-4. The amount is not worked out here, because it needs each owner's residence and share.
S corporation
A West Virginia S corporation files Form PTE-100, the same return as a partnership. The profit passes through to the shareholders, who report it on their own returns.
It also files the $25 annual report with the Secretary of State, between January 1 and June 30. West Virginia has no minimum tax, so in a year with no profit the report is all the corporation owes.
West Virginia makes a partnership or S corporation withhold 4.82% of each nonresident owner's share of income, reported with Form PTE-100, unless the owner signs a Nonresident Income Tax Agreement, Form NRW-4. The amount is not worked out here, because it needs each owner's residence and share.
C corporation
A C corporation files Form CIT-120 and pays 6.5% corporate net income tax on the income apportioned to West Virginia. A corporation selling into other states counts only its West Virginia share, measured by West Virginia sales over total sales, and must complete that schedule even if the answer is zero.
There is no minimum tax. The $25 annual report is owed every year, filed between January 1 and June 30.
- Return
- Form CIT-120
- Corporate net income tax
- 6.5% of West Virginia taxable income, with no minimum
- Multi-state profit
- West Virginia sales over total sales
- Annual report
- $25 a year, filed between January 1 and June 30
Estimate your state tax
Pick your business type and enter this year's numbers to see the state business tax West Virginia charges. It assumes all your sales are in West Virginia.
An estimate for planning, not tax advice.
Sources
- West Virginia Personal Income Tax Forms and Instructions, 2025
- West Virginia Personal Income Tax Table, 2025
- sos.wv.gov Annual Reports (fee, window, late fee)
- business4.wv.gov One Stop Business Portal: Annual Reporting (W. Va. Code 59-1-2a)
- tax.wv.gov 2025 CIT-120 Instructions: "The Corporation Net Income Tax Rate is 6.5% (§11-24-4)" and Schedule B, "MULTISTATE CORPORATIONS – SINGLE SALES FACTOR"
Last reviewed August 2026.
File your 2025 return for free
The free tax filing tool builds your federal and West Virginia returns from plain-English questions.
Start the free tax filing tool