Retiring in West Virginia: how your income is taxed
West Virginia is fairly tax-friendly for retirees. On a typical retirement income it ranks tied for #37 of 51 with 1 other state for the lowest state income tax.
The rules in West Virginia
- Social Security: Fully exempt in tax year 2026 for all incomes. The phase-in for filers above $50,000 single / $100,000 joint AGI (35% in 2024, 65% in 2025) ends at 100% in 2026.
- Pensions: At 65 and older (or if disabled), each person gets an $8,000 senior modification against any income, but it is reduced by other retirement subtractions rather than added on top. Private pensions are otherwise taxed. Government pensions: West Virginia PERS, teachers' and federal pensions get a $2,000 exclusion per person, and West Virginia police, firefighter, state police and deputy sheriff pensions are fully exempt.
- 401(k), 403(b) and IRA withdrawals: 401(k) and IRA withdrawals are taxed, but at 65 and older they can be sheltered by the same $8,000 senior modification.
Calculate your West Virginia retirement taxes
State income tax in West Virginia: $791 a year
In West Virginia, the 401(k)/IRA amount counts as IRA withdrawals, which don't qualify for the pension exclusion. Enter withdrawals from employer plans such as a 401(k) or 403(b) as pension.
In West Virginia you'd pay about $791 in state income tax and $4,336 in federal income tax on $70,000 of retirement income, keeping $64,874 (7.3% total).
West Virginia ranks tied for #37 of 51 with 1 other state for the lowest state tax on this income. 19 states charge no state income tax on this income.
What retirees pay in West Virginia
| Retirement income | State tax (single) | State tax (married) | Federal tax (single) |
|---|---|---|---|
| $24,000 Social Security, $12,000 401(k)/IRA | $42 | $0 | $0 |
| $30,000 Social Security, $20,000 pension, $20,000 401(k)/IRA | $791 | $492 | $4,336 |
| $40,000 Social Security, $40,000 pension, $50,000 401(k)/IRA, $10,000 other income | $3,325 | $2,867 | $19,812 |
Age 67 or older, 2026 rules including the federal senior deduction. For married couples, income is the household total and both spouses are 67 or older. State estimates apply West Virginia's main exclusions and may differ for income-tested credits.
States with lower retirement taxes
Moving to West Virginia in retirement?
Compare the tax on your Social Security, pension and 401(k)/IRA income, and typical living costs, with the state you'd leave. These are the states most households moving to West Virginia come from (IRS migration data, 2022–2023).
- Virginia to West Virginia
- Ohio to West Virginia
- Maryland to West Virginia
- Pennsylvania to West Virginia
- Florida to West Virginia
- North Carolina to West Virginia
Frequently asked questions
Does West Virginia tax Social Security?
Not taxed. Fully exempt in tax year 2026 for all incomes. The phase-in for filers above $50,000 single / $100,000 joint AGI (35% in 2024, 65% in 2025) ends at 100% in 2026.
Does West Virginia tax pensions?
Partly taxed. At 65 and older (or if disabled), each person gets an $8,000 senior modification against any income, but it is reduced by other retirement subtractions rather than added on top. Private pensions are otherwise taxed. Government pensions: West Virginia PERS, teachers' and federal pensions get a $2,000 exclusion per person, and West Virginia police, firefighter, state police and deputy sheriff pensions are fully exempt.
Does West Virginia tax 401(k) and IRA withdrawals?
Partly taxed. 401(k) and IRA withdrawals are taxed, but at 65 and older they can be sheltered by the same $8,000 senior modification.
Is West Virginia a good state to retire for taxes?
For a single retiree with $30,000 Social Security, $20,000 pension, $20,000 401(k)/IRA, West Virginia charges about $791 in state income tax, ranking tied for #37 of 51 with 1 other state (lowest tax first).
Related
Sources: tax.wv.gov. Rules reviewed . Some 2026 amounts were not yet published or sources differed; confirm with the state revenue department.