tax.wv.gov 2025 Personal Income Tax Information and Instructions — 35 2025 TAX RATE SCHEDULES RATE SCHEDULE I Use this schedule if you checked 1 (Single), 2 (Head of household), 3 (Married filing joint), or 5 (Widow[er] with dependent child) under “FILING STATUS”. Less than $10,000....................................................................................................................................................................2.22% of the taxable income At least – But less than – $10,000 $25,000 $222.00 plus 2.96% of excess over $10,000 $25,000 $40,000 $666.00 plus 3.33% of excess over $25,000 $40,000 $60,000 $1,165.50 plus 4.44% of excess over $40,000 $60,000 $2,053.50 plus 4.82% of excess over $60,000 EXAMPLE With a taxable income of $117,635 $ 57,635.00 Income in excess of $60,000 x .0482 Tax Rate $60,000 and above $ 2,778.01 Tax on excess of $57,635 + 2,053.50 Tax on $60,000 $ 4,831.51 Total Tax on $117,635 (Round to nearest whole dollar) RATE SCHEDULE II Use this schedule if you checked box 4 (Married filing separately) under “FILING STATUS”. Less than $5,000 .................................................................................................................................................................... 2.22% of the taxable income At least – But less than – $ 5,000 $12,500 $111.00 plus 2.96% of excess over $5,000 $12,500 $20,000 $333 plus 3.33% of excess over $12,500 $20,000 $30,000 $582.75 plus 4.44% of excess over $20,000 $30,000 $1,026.75 plus 4.82% of excess over $30,000 EXAMPLE With a taxable income of $118,460 $ 88,460.00 Income in excess of $30,000 x .0482 Tax Rate $30,000 and above $ 4,263.77 Tax on excess of $88,460 + 1,026.75 Tax on $30,000 $ 5,290.52 Total Tax on $118,460 (Round to nearest whole dollar)