36 — 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov 2025 WEST VIRGINIA TAX TABLE 1. Find the income range that applies to the taxable net income you reported on line 7 of your Form IT-140. 2. Find the West Virginia tax corresponding to your income range. 3. Enter the tax amount on line 8 of Form IT-140. 4. If your filing status is Married Filing Separately, you cannot use this table. Use Rate Schedule II on page 35. 5. Make sure your taxable income is LESS than and NOT equal to the income shown in the “LESS THAN” column. 6. If your taxable income is over $100,000 refer to the Tax Rate Schedules on page 35. If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 25 50 $1 5,900 6,000 $132 12,000 12,100 $283 18,100 18,200 $463 24,200 24,300 $644 50 75 $1 6,000 6,100 $134 12,100 12,200 $286 18,200 18,300 $466 24,300 24,400 $647 75 100 $2 6,100 6,200 $137 12,200 12,300 $289 18,300 18,400 $469 24,400 24,500 $650 100 200 $3 6,200 6,300 $139 12,300 12,400 $292 18,400 18,500 $472 24,500 24,600 $653 200 300 $6 6,300 6,400 $141 12,400 12,500 $295 18,500 18,600 $475 24,600 24,700 $656 300 400 $8 6,400 6,500 $143 12,500 12,600 $297 18,600 18,700 $478 24,700 24,800 $659 400 500 $10 6,500 6,600 $145 12,600 12,700 $300 18,700 18,800 $481 24,800 24,900 $662 500 600 $12 6,600 6,700 $148 12,700 12,800 $303 18,800 18,900 $484 24,900 25,000 $665 600 700 $14 6,700 6,800 $150 12,800 12,900 $306 18,900 19,000 $487 25,000 25,060 $667 700 800 $17 6,800 6,900 $152 12,900 13,000 $309 19,000 19,100 $490 25,060 25,120 $669 800 900 $19 6,900 7,000 $154 13,000 13,100 $312 19,100 19,200 $493 25,120 25,180 $671 900 1,000 $21 7,000 7,100 $157 13,100 13,200 $315 19,200 19,300 $496 25,180 25,240 $673 1,000 1,100 $23 7,100 7,200 $159 13,200 13,300 $318 19,300 19,400 $499 25,240 25,300 $675 1,100 1,200 $26 7,200 7,300 $161 13,300 13,400 $321 19,400 19,500 $502 25,300 25,360 $677 1,200 1,300 $28 7,300 7,400 $163 13,400 13,500 $324 19,500 19,600 $505 25,360 25,420 $679 1,300 1,400 $30 7,400 7,500 $165 13,500 13,600 $327 19,600 19,700 $508 25,420 25,480 $681 1,400 1,500 $32 7,500 7,600 $168 13,600 13,700 $330 19,700 19,800 $511 25,480 25,540 $683 1,500 1,600 $34 7,600 7,700 $170 13,700 13,800 $333 19,800 19,900 $514 25,540 25,600 $685 1,600 1,700 $37 7,700 7,800 $172 13,800 13,900 $336 19,900 20,000 $517 25,600 25,660 $687 1,700 1,800 $39 7,800 7,900 $174 13,900 14,000 $339 20,000 20,100 $519 25,660 25,720 $689 1,800 1,900 $41 7,900 8,000 $176 14,000 14,100 $342 20,100 20,200 $522 25,720 25,780 $691 1,900 2,000 $43 8,000 8,100 $179 14,100 14,200 $345 20,200 20,300 $525 25,780 25,840 $693 2,000 2,100 $46 8,100 8,200 $181 14,200 14,300 $348 20,300 20,400 $528 25,840 25,900 $695 2,100 2,200 $48 8,200 8,300 $183 14,300 14,400 $351 20,400 20,500 $531 25,900 25,960 $697 2,200 2,300 $50 8,300 8,400 $185 14,400 14,500 $354 20,500 20,600 $534 25,960 26,020 $699 2,300 2,400 $52 8,400 8,500 $188 14,500 14,600 $357 20,600 20,700 $537 26,020 26,080 $701 2,400 2,500 $54 8,500 8,600 $190 14,600 14,700 $360 20,700 20,800 $540 26,080 26,140 $703 2,500 2,600 $57 8,600 8,700 $192 14,700 14,800 $363 20,800 20,900 $543 26,140 26,200 $705 2,600 2,700 $59 8,700 8,800 $194 14,800 14,900 $366 20,900 21,000 $546 26,200 26,260 $707 2,700 2,800 $61 8,800 8,900 $196 14,900 15,000 $369 21,000 21,100 $549 26,260 26,320 $709 2,800 2,900 $63 8,900 9,000 $199 15,000 15,100 $371 21,100 21,200 $552 26,320 26,380 $711 2,900 3,000 $65 9,000 9,100 $201 15,100 15,200 $374 21,200 21,300 $555 26,380 26,440 $713 3,000 3,100 $68 9,100 9,200 $203 15,200 15,300 $377 21,300 21,400 $558 26,440 26,500 $715 3,100 3,200 $70 9,200 9,300 $205 15,300 15,400 $380 21,400 21,500 $561 26,500 26,560 $717 3,200 3,300 $72 9,300 9,400 $208 15,400 15,500 $383 21,500 21,600 $564 26,560 26,620 $719 3,300 3,400 $74 9,400 9,500 $210 15,500 15,600 $386 21,600 21,700 $567 26,620 26,680 $721 3,400 3,500 $77 9,500 9,600 $212 15,600 15,700 $389 21,700 21,800 $570 26,680 26,740 $723 3,500 3,600 $79 9,600 9,700 $214 15,700 15,800 $392 21,800 21,900 $573 26,740 26,800 $725 3,600 3,700 $81 9,700 9,800 $216 15,800 15,900 $395 21,900 22,000 $576 26,800 26,860 $727 3,700 3,800 $83 9,800 9,900 $219 15,900 16,000 $398 22,000 22,100 $579 26,860 26,920 $729 3,800 3,900 $85 9,900 10,000 $221 16,000 16,100 $401 22,100 22,200 $582 26,920 26,980 $731 3,900 4,000 $88 10,000 10,100 $223 16,100 16,200 $404 22,200 22,300 $585 26,980 27,040 $733 4,000 4,100 $90 10,100 10,200 $226 16,200 16,300 $407 22,300 22,400 $588 27,040 27,100 $735 4,100 4,200 $92 10,200 10,300 $229 16,300 16,400 $410 22,400 22,500 $591 27,100 27,160 $737 4,200 4,300 $94 10,300 10,400 $232 16,400 16,500 $413 22,500 22,600 $593 27,160 27,220 $739 4,300 4,400 $97 10,400 10,500 $235 16,500 16,600 $416 22,600 22,700 $596 27,220 27,280 $741 4,400 4,500 $99 10,500 10,600 $238 16,600 16,700 $419 22,700 22,800 $599 27,280 27,340 $743 4,500 4,600 $101 10,600 10,700 $241 16,700 16,800 $422 22,800 22,900 $602 27,340 27,400 $745 4,600 4,700 $103 10,700 10,800 $244 16,800 16,900 $425 22,900 23,000 $605 27,400 27,460 $747 4,700 4,800 $105 10,800 10,900 $247 16,900 17,000 $428 23,000 23,100 $608 27,460 27,520 $749 4,800 4,900 $108 10,900 11,000 $250 17,000 17,100 $431 23,100 23,200 $611 27,520 27,580 $751 4,900 5,000 $110 11,000 11,100 $253 17,100 17,200 $434 23,200 23,300 $614 27,580 27,640 $753 5,000 5,100 $112 11,100 11,200 $256 17,200 17,300 $437 23,300 23,400 $617 27,640 27,700 $755 5,100 5,200 $114 11,200 11,300 $259 17,300 17,400 $440 23,400 23,500 $620 27,700 27,760 $757 5,200 5,300 $117 11,300 11,400 $262 17,400 17,500 $443 23,500 23,600 $623 27,760 27,820 $759 5,300 5,400 $119 11,400 11,500 $265 17,500 17,600 $445 23,600 23,700 $626 27,820 27,880 $761 5,400 5,500 $121 11,500 11,600 $268 17,600 17,700 $448 23,700 23,800 $629 27,880 27,940 $763 5,500 5,600 $123 11,600 11,700 $271 17,700 17,800 $451 23,800 23,900 $632 27,940 28,000 $765 5,600 5,700 $125 11,700 11,800 $274 17,800 17,900 $454 23,900 24,000 $635 28,000 28,060 $767 5,700 5,800 $128 11,800 11,900 $277 17,900 18,000 $457 24,000 24,100 $638 28,060 28,120 $769 5,800 5,900 $130 11,900 12,000 $280 18,000 18,100 $460 24,100 24,200 $641 28,120 28,180 $771

tax.wv.gov 2025 Personal Income Tax Information and Instructions — 37 If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 28,180 28,240 $773 32,380 32,440 $913 36,580 36,640 $1,053 40,650 40,700 $1,195 44,150 44,200 $1,351 28,240 28,300 $775 32,440 32,500 $915 36,640 36,700 $1,055 40,700 40,750 $1,198 44,200 44,250 $1,353 28,300 28,360 $777 32,500 32,560 $917 36,700 36,760 $1,057 40,750 40,800 $1,200 44,250 44,300 $1,355 28,360 28,420 $779 32,560 32,620 $919 36,760 36,820 $1,059 40,800 40,850 $1,202 44,300 44,350 $1,358 28,420 28,480 $781 32,620 32,680 $921 36,820 36,880 $1,061 40,850 40,900 $1,204 44,350 44,400 $1,360 28,480 28,540 $783 32,680 32,740 $923 36,880 36,940 $1,063 40,900 40,950 $1,207 44,400 44,450 $1,362 28,540 28,600 $785 32,740 32,800 $925 36,940 37,000 $1,065 40,950 41,000 $1,209 44,450 44,500 $1,364 28,600 28,660 $787 32,800 32,860 $927 37,000 37,060 $1,067 41,000 41,050 $1,211 44,500 44,550 $1,366 28,660 28,720 $789 32,860 32,920 $929 37,060 37,120 $1,069 41,050 41,100 $1,213 44,550 44,600 $1,369 28,720 28,780 $791 32,920 32,980 $931 37,120 37,180 $1,071 41,100 41,150 $1,215 44,600 44,650 $1,371 28,780 28,840 $793 32,980 33,040 $933 37,180 37,240 $1,073 41,150 41,200 $1,218 44,650 44,700 $1,373 28,840 28,900 $795 33,040 33,100 $935 37,240 37,300 $1,075 41,200 41,250 $1,220 44,700 44,750 $1,375 28,900 28,960 $797 33,100 33,160 $937 37,300 37,360 $1,077 41,250 41,300 $1,222 44,750 44,800 $1,378 28,960 29,020 $799 33,160 33,220 $939 37,360 37,420 $1,079 41,300 41,350 $1,224 44,800 44,850 $1,380 29,020 29,080 $801 33,220 33,280 $941 37,420 37,480 $1,081 41,350 41,400 $1,227 44,850 44,900 $1,382 29,080 29,140 $803 33,280 33,340 $943 37,480 37,540 $1,083 41,400 41,450 $1,229 44,900 44,950 $1,384 29,140 29,200 $805 33,340 33,400 $945 37,540 37,600 $1,085 41,450 41,500 $1,231 44,950 45,000 $1,386 29,200 29,260 $807 33,400 33,460 $947 37,600 37,660 $1,087 41,500 41,550 $1,233 45,000 45,050 $1,389 29,260 29,320 $809 33,460 33,520 $949 37,660 37,720 $1,089 41,550 41,600 $1,235 45,050 45,100 $1,391 29,320 29,380 $811 33,520 33,580 $951 37,720 37,780 $1,091 41,600 41,650 $1,238 45,100 45,150 $1,393 29,380 29,440 $813 33,580 33,640 $953 37,780 37,840 $1,093 41,650 41,700 $1,240 45,150 45,200 $1,395 29,440 29,500 $815 33,640 33,700 $955 37,840 37,900 $1,095 41,700 41,750 $1,242 45,200 45,250 $1,397 29,500 29,560 $817 33,700 33,760 $957 37,900 37,960 $1,097 41,750 41,800 $1,244 45,250 45,300 $1,400 29,560 29,620 $819 33,760 33,820 $959 37,960 38,020 $1,099 41,800 41,850 $1,247 45,300 45,350 $1,402 29,620 29,680 $821 33,820 33,880 $961 38,020 38,080 $1,101 41,850 41,900 $1,249 45,350 45,400 $1,404 29,680 29,740 $823 33,880 33,940 $963 38,080 38,140 $1,103 41,900 41,950 $1,251 45,400 45,450 $1,406 29,740 29,800 $825 33,940 34,000 $965 38,140 38,200 $1,105 41,950 42,000 $1,253 45,450 45,500 $1,409 29,800 29,860 $827 34,000 34,060 $967 38,200 38,260 $1,107 42,000 42,050 $1,255 45,500 45,550 $1,411 29,860 29,920 $829 34,060 34,120 $969 38,260 38,320 $1,109 42,050 42,100 $1,258 45,550 45,600 $1,413 29,920 29,980 $831 34,120 34,180 $971 38,320 38,380 $1,111 42,100 42,150 $1,260 45,600 45,650 $1,415 29,980 30,040 $833 34,180 34,240 $973 38,380 38,440 $1,113 42,150 42,200 $1,262 45,650 45,700 $1,417 30,040 30,100 $835 34,240 34,300 $975 38,440 38,500 $1,115 42,200 42,250 $1,264 45,700 45,750 $1,420 30,100 30,160 $837 34,300 34,360 $977 38,500 38,560 $1,117 42,250 42,300 $1,267 45,750 45,800 $1,422 30,160 30,220 $839 34,360 34,420 $979 38,560 38,620 $1,119 42,300 42,350 $1,269 45,800 45,850 $1,424 30,220 30,280 $841 34,420 34,480 $981 38,620 38,680 $1,121 42,350 42,400 $1,271 45,850 45,900 $1,426 30,280 30,340 $843 34,480 34,540 $983 38,680 38,740 $1,123 42,400 42,450 $1,273 45,900 45,950 $1,429 30,340 30,400 $845 34,540 34,600 $985 38,740 38,800 $1,125 42,450 42,500 $1,275 45,950 46,000 $1,431 30,400 30,460 $847 34,600 34,660 $987 38,800 38,860 $1,127 42,500 42,550 $1,278 46,000 46,050 $1,433 30,460 30,520 $849 34,660 34,720 $989 38,860 38,920 $1,129 42,550 42,600 $1,280 46,050 46,100 $1,435 30,520 30,580 $851 34,720 34,780 $991 38,920 38,980 $1,131 42,600 42,650 $1,282 46,100 46,150 $1,437 30,580 30,640 $853 34,780 34,840 $993 38,980 39,040 $1,133 42,650 42,700 $1,284 46,150 46,200 $1,440 30,640 30,700 $855 34,840 34,900 $995 39,040 39,100 $1,135 42,700 42,750 $1,286 46,200 46,250 $1,442 30,700 30,760 $857 34,900 34,960 $997 39,100 39,160 $1,137 42,750 42,800 $1,289 46,250 46,300 $1,444 30,760 30,820 $859 34,960 35,020 $999 39,160 39,220 $1,139 42,800 42,850 $1,291 46,300 46,350 $1,446 30,820 30,880 $861 35,020 35,080 $1,001 39,220 39,280 $1,141 42,850 42,900 $1,293 46,350 46,400 $1,449 30,880 30,940 $863 35,080 35,140 $1,003 39,280 39,340 $1,143 42,900 42,950 $1,295 46,400 46,450 $1,451 30,940 31,000 $865 35,140 35,200 $1,005 39,340 39,400 $1,145 42,950 43,000 $1,298 46,450 46,500 $1,453 31,000 31,060 $867 35,200 35,260 $1,007 39,400 39,460 $1,147 43,000 43,050 $1,300 46,500 46,550 $1,455 31,060 31,120 $869 35,260 35,320 $1,009 39,460 39,520 $1,149 43,050 43,100 $1,302 46,550 46,600 $1,457 31,120 31,180 $871 35,320 35,380 $1,011 39,520 39,580 $1,151 43,100 43,150 $1,304 46,600 46,650 $1,460 31,180 31,240 $873 35,380 35,440 $1,013 39,580 39,640 $1,153 43,150 43,200 $1,306 46,650 46,700 $1,462 31,240 31,300 $875 35,440 35,500 $1,015 39,640 39,700 $1,155 43,200 43,250 $1,309 46,700 46,750 $1,464 31,300 31,360 $877 35,500 35,560 $1,017 39,700 39,760 $1,157 43,250 43,300 $1,311 46,750 46,800 $1,466 31,360 31,420 $879 35,560 35,620 $1,019 39,760 39,820 $1,159 43,300 43,350 $1,313 46,800 46,850 $1,469 31,420 31,480 $881 35,620 35,680 $1,021 39,820 39,880 $1,161 43,350 43,400 $1,315 46,850 46,900 $1,471 31,480 31,540 $883 35,680 35,740 $1,023 39,880 39,940 $1,163 43,400 43,450 $1,318 46,900 46,950 $1,473 31,540 31,600 $885 35,740 35,800 $1,025 39,940 40,000 $1,165 43,450 43,500 $1,320 46,950 47,000 $1,475 31,600 31,660 $887 35,800 35,860 $1,027 40,000 40,050 $1,167 43,500 43,550 $1,322 47,000 47,050 $1,477 31,660 31,720 $889 35,860 35,920 $1,029 40,050 40,100 $1,169 43,550 43,600 $1,324 47,050 47,100 $1,480 31,720 31,780 $891 35,920 35,980 $1,031 40,100 40,150 $1,171 43,600 43,650 $1,326 47,100 47,150 $1,482 31,780 31,840 $893 35,980 36,040 $1,033 40,150 40,200 $1,173 43,650 43,700 $1,329 47,150 47,200 $1,484 31,840 31,900 $895 36,040 36,100 $1,035 40,200 40,250 $1,175 43,700 43,750 $1,331 47,200 47,250 $1,486 31,900 31,960 $897 36,100 36,160 $1,037 40,250 40,300 $1,178 43,750 43,800 $1,333 47,250 47,300 $1,489 31,960 32,020 $899 36,160 36,220 $1,039 40,300 40,350 $1,180 43,800 43,850 $1,335 47,300 47,350 $1,491 32,020 32,080 $901 36,220 36,280 $1,041 40,350 40,400 $1,182 43,850 43,900 $1,338 47,350 47,400 $1,493 32,080 32,140 $903 36,280 36,340 $1,043 40,400 40,450 $1,184 43,900 43,950 $1,340 47,400 47,450 $1,495 32,140 32,200 $905 36,340 36,400 $1,045 40,450 40,500 $1,187 43,950 44,000 $1,342 47,450 47,500 $1,497 32,200 32,260 $907 36,400 36,460 $1,047 40,500 40,550 $1,189 44,000 44,050 $1,344 47,500 47,550 $1,500 32,260 32,320 $909 36,460 36,520 $1,049 40,550 40,600 $1,191 44,050 44,100 $1,346 47,550 47,600 $1,502 32,320 32,380 $911 36,520 36,580 $1,051 40,600 40,650 $1,193 44,100 44,150 $1,349 47,600 47,650 $1,504 2025 WEST VIRGINIA TAX TABLE

38 — 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 47,650 47,700 $1,506 51,150 51,200 $1,662 54,650 54,700 $1,817 58,150 58,200 $1,972 61,650 61,700 $2,134 47,700 47,750 $1,508 51,200 51,250 $1,664 54,700 54,750 $1,819 58,200 58,250 $1,975 61,700 61,750 $2,137 47,750 47,800 $1,511 51,250 51,300 $1,666 54,750 54,800 $1,822 58,250 58,300 $1,977 61,750 61,800 $2,139 47,800 47,850 $1,513 51,300 51,350 $1,668 54,800 54,850 $1,824 58,300 58,350 $1,979 61,800 61,850 $2,141 47,850 47,900 $1,515 51,350 51,400 $1,671 54,850 54,900 $1,826 58,350 58,400 $1,981 61,850 61,900 $2,144 47,900 47,950 $1,517 51,400 51,450 $1,673 54,900 54,950 $1,828 58,400 58,450 $1,984 61,900 61,950 $2,146 47,950 48,000 $1,520 51,450 51,500 $1,675 54,950 55,000 $1,830 58,450 58,500 $1,986 61,950 62,000 $2,149 48,000 48,050 $1,522 51,500 51,550 $1,677 55,000 55,050 $1,833 58,500 58,550 $1,988 62,000 62,050 $2,151 48,050 48,100 $1,524 51,550 51,600 $1,679 55,050 55,100 $1,835 58,550 58,600 $1,990 62,050 62,100 $2,154 48,100 48,150 $1,526 51,600 51,650 $1,682 55,100 55,150 $1,837 58,600 58,650 $1,992 62,100 62,150 $2,156 48,150 48,200 $1,528 51,650 51,700 $1,684 55,150 55,200 $1,839 58,650 58,700 $1,995 62,150 62,200 $2,158 48,200 48,250 $1,531 51,700 51,750 $1,686 55,200 55,250 $1,841 58,700 58,750 $1,997 62,200 62,250 $2,161 48,250 48,300 $1,533 51,750 51,800 $1,688 55,250 55,300 $1,844 58,750 58,800 $1,999 62,250 62,300 $2,163 48,300 48,350 $1,535 51,800 51,850 $1,691 55,300 55,350 $1,846 58,800 58,850 $2,001 62,300 62,350 $2,166 48,350 48,400 $1,537 51,850 51,900 $1,693 55,350 55,400 $1,848 58,850 58,900 $2,004 62,350 62,400 $2,168 48,400 48,450 $1,540 51,900 51,950 $1,695 55,400 55,450 $1,850 58,900 58,950 $2,006 62,400 62,450 $2,170 48,450 48,500 $1,542 51,950 52,000 $1,697 55,450 55,500 $1,853 58,950 59,000 $2,008 62,450 62,500 $2,173 48,500 48,550 $1,544 52,000 52,050 $1,699 55,500 55,550 $1,855 59,000 59,050 $2,010 62,500 62,550 $2,175 48,550 48,600 $1,546 52,050 52,100 $1,702 55,550 55,600 $1,857 59,050 59,100 $2,012 62,550 62,600 $2,178 48,600 48,650 $1,548 52,100 52,150 $1,704 55,600 55,650 $1,859 59,100 59,150 $2,015 62,600 62,650 $2,180 48,650 48,700 $1,551 52,150 52,200 $1,706 55,650 55,700 $1,861 59,150 59,200 $2,017 62,650 62,700 $2,182 48,700 48,750 $1,553 52,200 52,250 $1,708 55,700 55,750 $1,864 59,200 59,250 $2,019 62,700 62,750 $2,185 48,750 48,800 $1,555 52,250 52,300 $1,711 55,750 55,800 $1,866 59,250 59,300 $2,021 62,750 62,800 $2,187 48,800 48,850 $1,557 52,300 52,350 $1,713 55,800 55,850 $1,868 59,300 59,350 $2,024 62,800 62,850 $2,190 48,850 48,900 $1,560 52,350 52,400 $1,715 55,850 55,900 $1,870 59,350 59,400 $2,026 62,850 62,900 $2,192 48,900 48,950 $1,562 52,400 52,450 $1,717 55,900 55,950 $1,873 59,400 59,450 $2,028 62,900 62,950 $2,194 48,950 49,000 $1,564 52,450 52,500 $1,719 55,950 56,000 $1,875 59,450 59,500 $2,030 62,950 63,000 $2,197 49,000 49,050 $1,566 52,500 52,550 $1,722 56,000 56,050 $1,877 59,500 59,550 $2,032 63,000 63,050 $2,199 49,050 49,100 $1,568 52,550 52,600 $1,724 56,050 56,100 $1,879 59,550 59,600 $2,035 63,050 63,100 $2,202 49,100 49,150 $1,571 52,600 52,650 $1,726 56,100 56,150 $1,881 59,600 59,650 $2,037 63,100 63,150 $2,204 49,150 49,200 $1,573 52,650 52,700 $1,728 56,150 56,200 $1,884 59,650 59,700 $2,039 63,150 63,200 $2,207 49,200 49,250 $1,575 52,700 52,750 $1,730 56,200 56,250 $1,886 59,700 59,750 $2,041 63,200 63,250 $2,209 49,250 49,300 $1,577 52,750 52,800 $1,733 56,250 56,300 $1,888 59,750 59,800 $2,044 63,250 63,300 $2,211 49,300 49,350 $1,580 52,800 52,850 $1,735 56,300 56,350 $1,890 59,800 59,850 $2,046 63,300 63,350 $2,214 49,350 49,400 $1,582 52,850 52,900 $1,737 56,350 56,400 $1,893 59,850 59,900 $2,048 63,350 63,400 $2,216 49,400 49,450 $1,584 52,900 52,950 $1,739 56,400 56,450 $1,895 59,900 59,950 $2,050 63,400 63,450 $2,219 49,450 49,500 $1,586 52,950 53,000 $1,742 56,450 56,500 $1,897 59,950 60,000 $2,052 63,450 63,500 $2,221 49,500 49,550 $1,588 53,000 53,050 $1,744 56,500 56,550 $1,899 60,000 60,050 $2,055 63,500 63,550 $2,223 49,550 49,600 $1,591 53,050 53,100 $1,746 56,550 56,600 $1,901 60,050 60,100 $2,057 63,550 63,600 $2,226 49,600 49,650 $1,593 53,100 53,150 $1,748 56,600 56,650 $1,904 60,100 60,150 $2,060 63,600 63,650 $2,228 49,650 49,700 $1,595 53,150 53,200 $1,750 56,650 56,700 $1,906 60,150 60,200 $2,062 63,650 63,700 $2,231 49,700 49,750 $1,597 53,200 53,250 $1,753 56,700 56,750 $1,908 60,200 60,250 $2,064 63,700 63,750 $2,233 49,750 49,800 $1,600 53,250 53,300 $1,755 56,750 56,800 $1,910 60,250 60,300 $2,067 63,750 63,800 $2,235 49,800 49,850 $1,602 53,300 53,350 $1,757 56,800 56,850 $1,913 60,300 60,350 $2,069 63,800 63,850 $2,238 49,850 49,900 $1,604 53,350 53,400 $1,759 56,850 56,900 $1,915 60,350 60,400 $2,072 63,850 63,900 $2,240 49,900 49,950 $1,606 53,400 53,450 $1,762 56,900 56,950 $1,917 60,400 60,450 $2,074 63,900 63,950 $2,243 49,950 50,000 $1,608 53,450 53,500 $1,764 56,950 57,000 $1,919 60,450 60,500 $2,076 63,950 64,000 $2,245 50,000 50,050 $1,611 53,500 53,550 $1,766 57,000 57,050 $1,921 60,500 60,550 $2,079 64,000 64,050 $2,248 50,050 50,100 $1,613 53,550 53,600 $1,768 57,050 57,100 $1,924 60,550 60,600 $2,081 64,050 64,100 $2,250 50,100 50,150 $1,615 53,600 53,650 $1,770 57,100 57,150 $1,926 60,600 60,650 $2,084 64,100 64,150 $2,252 50,150 50,200 $1,617 53,650 53,700 $1,773 57,150 57,200 $1,928 60,650 60,700 $2,086 64,150 64,200 $2,255 50,200 50,250 $1,619 53,700 53,750 $1,775 57,200 57,250 $1,930 60,700 60,750 $2,088 64,200 64,250 $2,257 50,250 50,300 $1,622 53,750 53,800 $1,777 57,250 57,300 $1,933 60,750 60,800 $2,091 64,250 64,300 $2,260 50,300 50,350 $1,624 53,800 53,850 $1,779 57,300 57,350 $1,935 60,800 60,850 $2,093 64,300 64,350 $2,262 50,350 50,400 $1,626 53,850 53,900 $1,782 57,350 57,400 $1,937 60,850 60,900 $2,096 64,350 64,400 $2,264 50,400 50,450 $1,628 53,900 53,950 $1,784 57,400 57,450 $1,939 60,900 60,950 $2,098 64,400 64,450 $2,267 50,450 50,500 $1,631 53,950 54,000 $1,786 57,450 57,500 $1,941 60,950 61,000 $2,100 64,450 64,500 $2,269 50,500 50,550 $1,633 54,000 54,050 $1,788 57,500 57,550 $1,944 61,000 61,050 $2,103 64,500 64,550 $2,272 50,550 50,600 $1,635 54,050 54,100 $1,790 57,550 57,600 $1,946 61,050 61,100 $2,105 64,550 64,600 $2,274 50,600 50,650 $1,637 54,100 54,150 $1,793 57,600 57,650 $1,948 61,100 61,150 $2,108 64,600 64,650 $2,276 50,650 50,700 $1,639 54,150 54,200 $1,795 57,650 57,700 $1,950 61,150 61,200 $2,110 64,650 64,700 $2,279 50,700 50,750 $1,642 54,200 54,250 $1,797 57,700 57,750 $1,952 61,200 61,250 $2,113 64,700 64,750 $2,281 50,750 50,800 $1,644 54,250 54,300 $1,799 57,750 57,800 $1,955 61,250 61,300 $2,115 64,750 64,800 $2,284 50,800 50,850 $1,646 54,300 54,350 $1,802 57,800 57,850 $1,957 61,300 61,350 $2,117 64,800 64,850 $2,286 50,850 50,900 $1,648 54,350 54,400 $1,804 57,850 57,900 $1,959 61,350 61,400 $2,120 64,850 64,900 $2,288 50,900 50,950 $1,651 54,400 54,450 $1,806 57,900 57,950 $1,961 61,400 61,450 $2,122 64,900 64,950 $2,291 50,950 51,000 $1,653 54,450 54,500 $1,808 57,950 58,000 $1,964 61,450 61,500 $2,125 64,950 65,000 $2,293 51,000 51,050 $1,655 54,500 54,550 $1,810 58,000 58,050 $1,966 61,500 61,550 $2,127 65,000 65,050 $2,296 51,050 51,100 $1,657 54,550 54,600 $1,813 58,050 58,100 $1,968 61,550 61,600 $2,129 65,050 65,100 $2,298 51,100 51,150 $1,659 54,600 54,650 $1,815 58,100 58,150 $1,970 61,600 61,650 $2,132 65,100 65,150 $2,301 2025 WEST VIRGINIA TAX TABLE

tax.wv.gov 2025 Personal Income Tax Information and Instructions — 39 If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 65,150 65,200 $2,303 68,650 68,700 $2,472 72,150 72,200 $2,640 75,650 75,700 $2,809 79,150 79,200 $2,978 65,200 65,250 $2,305 68,700 68,750 $2,474 72,200 72,250 $2,643 75,700 75,750 $2,811 79,200 79,250 $2,980 65,250 65,300 $2,308 68,750 68,800 $2,476 72,250 72,300 $2,645 75,750 75,800 $2,814 79,250 79,300 $2,983 65,300 65,350 $2,310 68,800 68,850 $2,479 72,300 72,350 $2,648 75,800 75,850 $2,816 79,300 79,350 $2,985 65,350 65,400 $2,313 68,850 68,900 $2,481 72,350 72,400 $2,650 75,850 75,900 $2,819 79,350 79,400 $2,987 65,400 65,450 $2,315 68,900 68,950 $2,484 72,400 72,450 $2,652 75,900 75,950 $2,821 79,400 79,450 $2,990 65,450 65,500 $2,317 68,950 69,000 $2,486 72,450 72,500 $2,655 75,950 76,000 $2,823 79,450 79,500 $2,992 65,500 65,550 $2,320 69,000 69,050 $2,489 72,500 72,550 $2,657 76,000 76,050 $2,826 79,500 79,550 $2,995 65,550 65,600 $2,322 69,050 69,100 $2,491 72,550 72,600 $2,660 76,050 76,100 $2,828 79,550 79,600 $2,997 65,600 65,650 $2,325 69,100 69,150 $2,493 72,600 72,650 $2,662 76,100 76,150 $2,831 79,600 79,650 $2,999 65,650 65,700 $2,327 69,150 69,200 $2,496 72,650 72,700 $2,664 76,150 76,200 $2,833 79,650 79,700 $3,002 65,700 65,750 $2,329 69,200 69,250 $2,498 72,700 72,750 $2,667 76,200 76,250 $2,836 79,700 79,750 $3,004 65,750 65,800 $2,332 69,250 69,300 $2,501 72,750 72,800 $2,669 76,250 76,300 $2,838 79,750 79,800 $3,007 65,800 65,850 $2,334 69,300 69,350 $2,503 72,800 72,850 $2,672 76,300 76,350 $2,840 79,800 79,850 $3,009 65,850 65,900 $2,337 69,350 69,400 $2,505 72,850 72,900 $2,674 76,350 76,400 $2,843 79,850 79,900 $3,011 65,900 65,950 $2,339 69,400 69,450 $2,508 72,900 72,950 $2,676 76,400 76,450 $2,845 79,900 79,950 $3,014 65,950 66,000 $2,341 69,450 69,500 $2,510 72,950 73,000 $2,679 76,450 76,500 $2,848 79,950 80,000 $3,016 66,000 66,050 $2,344 69,500 69,550 $2,513 73,000 73,050 $2,681 76,500 76,550 $2,850 80,000 80,050 $3,019 66,050 66,100 $2,346 69,550 69,600 $2,515 73,050 73,100 $2,684 76,550 76,600 $2,852 80,050 80,100 $3,021 66,100 66,150 $2,349 69,600 69,650 $2,517 73,100 73,150 $2,686 76,600 76,650 $2,855 80,100 80,150 $3,024 66,150 66,200 $2,351 69,650 69,700 $2,520 73,150 73,200 $2,689 76,650 76,700 $2,857 80,150 80,200 $3,026 66,200 66,250 $2,354 69,700 69,750 $2,522 73,200 73,250 $2,691 76,700 76,750 $2,860 80,200 80,250 $3,028 66,250 66,300 $2,356 69,750 69,800 $2,525 73,250 73,300 $2,693 76,750 76,800 $2,862 80,250 80,300 $3,031 66,300 66,350 $2,358 69,800 69,850 $2,527 73,300 73,350 $2,696 76,800 76,850 $2,864 80,300 80,350 $3,033 66,350 66,400 $2,361 69,850 69,900 $2,529 73,350 73,400 $2,698 76,850 76,900 $2,867 80,350 80,400 $3,036 66,400 66,450 $2,363 69,900 69,950 $2,532 73,400 73,450 $2,701 76,900 76,950 $2,869 80,400 80,450 $3,038 66,450 66,500 $2,366 69,950 70,000 $2,534 73,450 73,500 $2,703 76,950 77,000 $2,872 80,450 80,500 $3,040 66,500 66,550 $2,368 70,000 70,050 $2,537 73,500 73,550 $2,705 77,000 77,050 $2,874 80,500 80,550 $3,043 66,550 66,600 $2,370 70,050 70,100 $2,539 73,550 73,600 $2,708 77,050 77,100 $2,877 80,550 80,600 $3,045 66,600 66,650 $2,373 70,100 70,150 $2,542 73,600 73,650 $2,710 77,100 77,150 $2,879 80,600 80,650 $3,048 66,650 66,700 $2,375 70,150 70,200 $2,544 73,650 73,700 $2,713 77,150 77,200 $2,881 80,650 80,700 $3,050 66,700 66,750 $2,378 70,200 70,250 $2,546 73,700 73,750 $2,715 77,200 77,250 $2,884 80,700 80,750 $3,052 66,750 66,800 $2,380 70,250 70,300 $2,549 73,750 73,800 $2,717 77,250 77,300 $2,886 80,750 80,800 $3,055 66,800 66,850 $2,382 70,300 70,350 $2,551 73,800 73,850 $2,720 77,300 77,350 $2,889 80,800 80,850 $3,057 66,850 66,900 $2,385 70,350 70,400 $2,554 73,850 73,900 $2,722 77,350 77,400 $2,891 80,850 80,900 $3,060 66,900 66,950 $2,387 70,400 70,450 $2,556 73,900 73,950 $2,725 77,400 77,450 $2,893 80,900 80,950 $3,062 66,950 67,000 $2,390 70,450 70,500 $2,558 73,950 74,000 $2,727 77,450 77,500 $2,896 80,950 81,000 $3,064 67,000 67,050 $2,392 70,500 70,550 $2,561 74,000 74,050 $2,730 77,500 77,550 $2,898 81,000 81,050 $3,067 67,050 67,100 $2,395 70,550 70,600 $2,563 74,050 74,100 $2,732 77,550 77,600 $2,901 81,050 81,100 $3,069 67,100 67,150 $2,397 70,600 70,650 $2,566 74,100 74,150 $2,734 77,600 77,650 $2,903 81,100 81,150 $3,072 67,150 67,200 $2,399 70,650 70,700 $2,568 74,150 74,200 $2,737 77,650 77,700 $2,905 81,150 81,200 $3,074 67,200 67,250 $2,402 70,700 70,750 $2,570 74,200 74,250 $2,739 77,700 77,750 $2,908 81,200 81,250 $3,077 67,250 67,300 $2,404 70,750 70,800 $2,573 74,250 74,300 $2,742 77,750 77,800 $2,910 81,250 81,300 $3,079 67,300 67,350 $2,407 70,800 70,850 $2,575 74,300 74,350 $2,744 77,800 77,850 $2,913 81,300 81,350 $3,081 67,350 67,400 $2,409 70,850 70,900 $2,578 74,350 74,400 $2,746 77,850 77,900 $2,915 81,350 81,400 $3,084 67,400 67,450 $2,411 70,900 70,950 $2,580 74,400 74,450 $2,749 77,900 77,950 $2,917 81,400 81,450 $3,086 67,450 67,500 $2,414 70,950 71,000 $2,582 74,450 74,500 $2,751 77,950 78,000 $2,920 81,450 81,500 $3,089 67,500 67,550 $2,416 71,000 71,050 $2,585 74,500 74,550 $2,754 78,000 78,050 $2,922 81,500 81,550 $3,091 67,550 67,600 $2,419 71,050 71,100 $2,587 74,550 74,600 $2,756 78,050 78,100 $2,925 81,550 81,600 $3,093 67,600 67,650 $2,421 71,100 71,150 $2,590 74,600 74,650 $2,758 78,100 78,150 $2,927 81,600 81,650 $3,096 67,650 67,700 $2,423 71,150 71,200 $2,592 74,650 74,700 $2,761 78,150 78,200 $2,930 81,650 81,700 $3,098 67,700 67,750 $2,426 71,200 71,250 $2,595 74,700 74,750 $2,763 78,200 78,250 $2,932 81,700 81,750 $3,101 67,750 67,800 $2,428 71,250 71,300 $2,597 74,750 74,800 $2,766 78,250 78,300 $2,934 81,750 81,800 $3,103 67,800 67,850 $2,431 71,300 71,350 $2,599 74,800 74,850 $2,768 78,300 78,350 $2,937 81,800 81,850 $3,105 67,850 67,900 $2,433 71,350 71,400 $2,602 74,850 74,900 $2,770 78,350 78,400 $2,939 81,850 81,900 $3,108 67,900 67,950 $2,435 71,400 71,450 $2,604 74,900 74,950 $2,773 78,400 78,450 $2,942 81,900 81,950 $3,110 67,950 68,000 $2,438 71,450 71,500 $2,607 74,950 75,000 $2,775 78,450 78,500 $2,944 81,950 82,000 $3,113 68,000 68,050 $2,440 71,500 71,550 $2,609 75,000 75,050 $2,778 78,500 78,550 $2,946 82,000 82,050 $3,115 68,050 68,100 $2,443 71,550 71,600 $2,611 75,050 75,100 $2,780 78,550 78,600 $2,949 82,050 82,100 $3,118 68,100 68,150 $2,445 71,600 71,650 $2,614 75,100 75,150 $2,783 78,600 78,650 $2,951 82,100 82,150 $3,120 68,150 68,200 $2,448 71,650 71,700 $2,616 75,150 75,200 $2,785 78,650 78,700 $2,954 82,150 82,200 $3,122 68,200 68,250 $2,450 71,700 71,750 $2,619 75,200 75,250 $2,787 78,700 78,750 $2,956 82,200 82,250 $3,125 68,250 68,300 $2,452 71,750 71,800 $2,621 75,250 75,300 $2,790 78,750 78,800 $2,958 82,250 82,300 $3,127 68,300 68,350 $2,455 71,800 71,850 $2,623 75,300 75,350 $2,792 78,800 78,850 $2,961 82,300 82,350 $3,130 68,350 68,400 $2,457 71,850 71,900 $2,626 75,350 75,400 $2,795 78,850 78,900 $2,963 82,350 82,400 $3,132 68,400 68,450 $2,460 71,900 71,950 $2,628 75,400 75,450 $2,797 78,900 78,950 $2,966 82,400 82,450 $3,134 68,450 68,500 $2,462 71,950 72,000 $2,631 75,450 75,500 $2,799 78,950 79,000 $2,968 82,450 82,500 $3,137 68,500 68,550 $2,464 72,000 72,050 $2,633 75,500 75,550 $2,802 79,000 79,050 $2,971 82,500 82,550 $3,139 68,550 68,600 $2,467 72,050 72,100 $2,636 75,550 75,600 $2,804 79,050 79,100 $2,973 82,550 82,600 $3,142 68,600 68,650 $2,469 72,100 72,150 $2,638 75,600 75,650 $2,807 79,100 79,150 $2,975 82,600 82,650 $3,144 2025 WEST VIRGINIA TAX TABLE

40 — 2025 West Virginia Personal Income Tax Information and Instructions tax.wv.gov If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is… If your taxable net income is. . . At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… At Least But Less Than Your WV Tax is… 82,650 82,700 $3,146 86,150 86,200 $3,315 89,650 89,700 $3,484 93,150 93,200 $3,653 96,650 96,700 $3,821 82,700 82,750 $3,149 86,200 86,250 $3,318 89,700 89,750 $3,486 93,200 93,250 $3,655 96,700 96,750 $3,824 82,750 82,800 $3,151 86,250 86,300 $3,320 89,750 89,800 $3,489 93,250 93,300 $3,657 96,750 96,800 $3,826 82,800 82,850 $3,154 86,300 86,350 $3,322 89,800 89,850 $3,491 93,300 93,350 $3,660 96,800 96,850 $3,828 82,850 82,900 $3,156 86,350 86,400 $3,325 89,850 89,900 $3,493 93,350 93,400 $3,662 96,850 96,900 $3,831 82,900 82,950 $3,158 86,400 86,450 $3,327 89,900 89,950 $3,496 93,400 93,450 $3,665 96,900 96,950 $3,833 82,950 83,000 $3,161 86,450 86,500 $3,330 89,950 90,000 $3,498 93,450 93,500 $3,667 96,950 97,000 $3,836 83,000 83,050 $3,163 86,500 86,550 $3,332 90,000 90,050 $3,501 93,500 93,550 $3,669 97,000 97,050 $3,838 83,050 83,100 $3,166 86,550 86,600 $3,334 90,050 90,100 $3,503 93,550 93,600 $3,672 97,050 97,100 $3,841 83,100 83,150 $3,168 86,600 86,650 $3,337 90,100 90,150 $3,506 93,600 93,650 $3,674 97,100 97,150 $3,843 83,150 83,200 $3,171 86,650 86,700 $3,339 90,150 90,200 $3,508 93,650 93,700 $3,677 97,150 97,200 $3,845 83,200 83,250 $3,173 86,700 86,750 $3,342 90,200 90,250 $3,510 93,700 93,750 $3,679 97,200 97,250 $3,848 83,250 83,300 $3,175 86,750 86,800 $3,344 90,250 90,300 $3,513 93,750 93,800 $3,681 97,250 97,300 $3,850 83,300 83,350 $3,178 86,800 86,850 $3,346 90,300 90,350 $3,515 93,800 93,850 $3,684 97,300 97,350 $3,853 83,350 83,400 $3,180 86,850 86,900 $3,349 90,350 90,400 $3,518 93,850 93,900 $3,686 97,350 97,400 $3,855 83,400 83,450 $3,183 86,900 86,950 $3,351 90,400 90,450 $3,520 93,900 93,950 $3,689 97,400 97,450 $3,857 83,450 83,500 $3,185 86,950 87,000 $3,354 90,450 90,500 $3,522 93,950 94,000 $3,691 97,450 97,500 $3,860 83,500 83,550 $3,187 87,000 87,050 $3,356 90,500 90,550 $3,525 94,000 94,050 $3,694 97,500 97,550 $3,862 83,550 83,600 $3,190 87,050 87,100 $3,359 90,550 90,600 $3,527 94,050 94,100 $3,696 97,550 97,600 $3,865 83,600 83,650 $3,192 87,100 87,150 $3,361 90,600 90,650 $3,530 94,100 94,150 $3,698 97,600 97,650 $3,867 83,650 83,700 $3,195 87,150 87,200 $3,363 90,650 90,700 $3,532 94,150 94,200 $3,701 97,650 97,700 $3,869 83,700 83,750 $3,197 87,200 87,250 $3,366 90,700 90,750 $3,534 94,200 94,250 $3,703 97,700 97,750 $3,872 83,750 83,800 $3,199 87,250 87,300 $3,368 90,750 90,800 $3,537 94,250 94,300 $3,706 97,750 97,800 $3,874 83,800 83,850 $3,202 87,300 87,350 $3,371 90,800 90,850 $3,539 94,300 94,350 $3,708 97,800 97,850 $3,877 83,850 83,900 $3,204 87,350 87,400 $3,373 90,850 90,900 $3,542 94,350 94,400 $3,710 97,850 97,900 $3,879 83,900 83,950 $3,207 87,400 87,450 $3,375 90,900 90,950 $3,544 94,400 94,450 $3,713 97,900 97,950 $3,881 83,950 84,000 $3,209 87,450 87,500 $3,378 90,950 91,000 $3,546 94,450 94,500 $3,715 97,950 98,000 $3,884 84,000 84,050 $3,212 87,500 87,550 $3,380 91,000 91,050 $3,549 94,500 94,550 $3,718 98,000 98,050 $3,886 84,050 84,100 $3,214 87,550 87,600 $3,383 91,050 91,100 $3,551 94,550 94,600 $3,720 98,050 98,100 $3,889 84,100 84,150 $3,216 87,600 87,650 $3,385 91,100 91,150 $3,554 94,600 94,650 $3,722 98,100 98,150 $3,891 84,150 84,200 $3,219 87,650 87,700 $3,387 91,150 91,200 $3,556 94,650 94,700 $3,725 98,150 98,200 $3,894 84,200 84,250 $3,221 87,700 87,750 $3,390 91,200 91,250 $3,559 94,700 94,750 $3,727 98,200 98,250 $3,896 84,250 84,300 $3,224 87,750 87,800 $3,392 91,250 91,300 $3,561 94,750 94,800 $3,730 98,250 98,300 $3,898 84,300 84,350 $3,226 87,800 87,850 $3,395 91,300 91,350 $3,563 94,800 94,850 $3,732 98,300 98,350 $3,901 84,350 84,400 $3,228 87,850 87,900 $3,397 91,350 91,400 $3,566 94,850 94,900 $3,734 98,350 98,400 $3,903 84,400 84,450 $3,231 87,900 87,950 $3,399 91,400 91,450 $3,568 94,900 94,950 $3,737 98,400 98,450 $3,906 84,450 84,500 $3,233 87,950 88,000 $3,402 91,450 91,500 $3,571 94,950 95,000 $3,739 98,450 98,500 $3,908 84,500 84,550 $3,236 88,000 88,050 $3,404 91,500 91,550 $3,573 95,000 95,050 $3,742 98,500 98,550 $3,910 84,550 84,600 $3,238 88,050 88,100 $3,407 91,550 91,600 $3,575 95,050 95,100 $3,744 98,550 98,600 $3,913 84,600 84,650 $3,240 88,100 88,150 $3,409 91,600 91,650 $3,578 95,100 95,150 $3,747 98,600 98,650 $3,915 84,650 84,700 $3,243 88,150 88,200 $3,412 91,650 91,700 $3,580 95,150 95,200 $3,749 98,650 98,700 $3,918 84,700 84,750 $3,245 88,200 88,250 $3,414 91,700 91,750 $3,583 95,200 95,250 $3,751 98,700 98,750 $3,920 84,750 84,800 $3,248 88,250 88,300 $3,416 91,750 91,800 $3,585 95,250 95,300 $3,754 98,750 98,800 $3,922 84,800 84,850 $3,250 88,300 88,350 $3,419 91,800 91,850 $3,587 95,300 95,350 $3,756 98,800 98,850 $3,925 84,850 84,900 $3,252 88,350 88,400 $3,421 91,850 91,900 $3,590 95,350 95,400 $3,759 98,850 98,900 $3,927 84,900 84,950 $3,255 88,400 88,450 $3,424 91,900 91,950 $3,592 95,400 95,450 $3,761 98,900 98,950 $3,930 84,950 85,000 $3,257 88,450 88,500 $3,426 91,950 92,000 $3,595 95,450 95,500 $3,763 98,950 99,000 $3,932 85,000 85,050 $3,260 88,500 88,550 $3,428 92,000 92,050 $3,597 95,500 95,550 $3,766 99,000 99,050 $3,935 85,050 85,100 $3,262 88,550 88,600 $3,431 92,050 92,100 $3,600 95,550 95,600 $3,768 99,050 99,100 $3,937 85,100 85,150 $3,265 88,600 88,650 $3,433 92,100 92,150 $3,602 95,600 95,650 $3,771 99,100 99,150 $3,939 85,150 85,200 $3,267 88,650 88,700 $3,436 92,150 92,200 $3,604 95,650 95,700 $3,773 99,150 99,200 $3,942 85,200 85,250 $3,269 88,700 88,750 $3,438 92,200 92,250 $3,607 95,700 95,750 $3,775 99,200 99,250 $3,944 85,250 85,300 $3,272 88,750 88,800 $3,440 92,250 92,300 $3,609 95,750 95,800 $3,778 99,250 99,300 $3,947 85,300 85,350 $3,274 88,800 88,850 $3,443 92,300 92,350 $3,612 95,800 95,850 $3,780 99,300 99,350 $3,949 85,350 85,400 $3,277 88,850 88,900 $3,445 92,350 92,400 $3,614 95,850 95,900 $3,783 99,350 99,400 $3,951 85,400 85,450 $3,279 88,900 88,950 $3,448 92,400 92,450 $3,616 95,900 95,950 $3,785 99,400 99,450 $3,954 85,450 85,500 $3,281 88,950 89,000 $3,450 92,450 92,500 $3,619 95,950 96,000 $3,787 99,450 99,500 $3,956 85,500 85,550 $3,284 89,000 89,050 $3,453 92,500 92,550 $3,621 96,000 96,050 $3,790 99,500 99,550 $3,959 85,550 85,600 $3,286 89,050 89,100 $3,455 92,550 92,600 $3,624 96,050 96,100 $3,792 99,550 99,600 $3,961 85,600 85,650 $3,289 89,100 89,150 $3,457 92,600 92,650 $3,626 96,100 96,150 $3,795 99,600 99,650 $3,963 85,650 85,700 $3,291 89,150 89,200 $3,460 92,650 92,700 $3,628 96,150 96,200 $3,797 99,650 99,700 $3,966 85,700 85,750 $3,293 89,200 89,250 $3,462 92,700 92,750 $3,631 96,200 96,250 $3,800 99,700 99,750 $3,968 85,750 85,800 $3,296 89,250 89,300 $3,465 92,750 92,800 $3,633 96,250 96,300 $3,802 99,750 99,800 $3,971 85,800 85,850 $3,298 89,300 89,350 $3,467 92,800 92,850 $3,636 96,300 96,350 $3,804 99,800 99,850 $3,973 85,850 85,900 $3,301 89,350 89,400 $3,469 92,850 92,900 $3,638 96,350 96,400 $3,807 99,850 99,900 $3,975 85,900 85,950 $3,303 89,400 89,450 $3,472 92,900 92,950 $3,640 96,400 96,450 $3,809 99,900 99,950 $3,978 85,950 86,000 $3,305 89,450 89,500 $3,474 92,950 93,000 $3,643 96,450 96,500 $3,812 99,950 100,000 $3,980 86,000 86,050 $3,308 89,500 89,550 $3,477 93,000 93,050 $3,645 96,500 96,550 $3,814 86,050 86,100 $3,310 89,550 89,600 $3,479 93,050 93,100 $3,648 96,550 96,600 $3,816 86,100 86,150 $3,313 89,600 89,650 $3,481 93,100 93,150 $3,650 96,600 96,650 $3,819 2025 WEST VIRGINIA TAX TABLE