Retiring in West Virginia: how your income is taxed
West Virginia is less tax-friendly for retirees. On a typical retirement income it ranks #41 of 51 for the lowest state income tax.
Assumptions behind this comparison
The ranking uses a full-year resident, single filer age 67, with $30,000 Social Security, $20,000 private defined-benefit pension, $20,000 traditional IRA withdrawals under 2026 rules. It models a general private pension and traditional IRA withdrawals. Public or military pension exceptions, early-distribution penalties and itemized deductions require separate checking. Maryland and Indiana estimates include an approximate statewide-average county income tax; other local income taxes are not modeled. A state with no income tax differs from a state that exempts only specified retirement income.
The joint table uses two spouses age 67, with each income category split equally between them. Personal exclusions follow each spouse's own eligible income; some states instead allow a joint cap. The calculator initially assigns household income to you and lets you enter your spouse's actual age and share. Read the source instructions for your pension type.
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 specified subtractions, including federally taxable Social Security 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. Only the eligible person's own income can use the remaining allowance.
- 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. Social Security subtractions reduce that person's remaining $8,000 allowance.
Calculate your West Virginia retirement taxes
State income tax in West Virginia: $1,043 a year
In West Virginia, qualifying employer-plan withdrawals can receive the pension exclusion while traditional IRA withdrawals do not. Keep each account in its own field when changing state; the calculator applies the state-specific treatment.
The employer-plan field supports federally taxable private 401(k) / 403(b) retirement distributions owned by someone aged 60 or older. Earlier distributions and Hawaii, Mississippi or Pennsylvania employer-plan scenarios are not calculated; funding or plan retirement eligibility needs a separate check. Enter each amount once; do not include completed rollovers, Roth payments or special public/military plans.
Older shared links did not identify employer-plan withdrawals separately. Pension and IRA amounts have been left unchanged. If an old amount includes 401(k) or 403(b) withdrawals, move that portion into the employer-plan field before comparing states; the tool cannot infer the original account type.
Household totals include taxable private pensions and traditional retirement withdrawals. Other ordinary income means taxable interest and ordinary dividends; capital gains, qualified dividends, tax-exempt interest, wages, Roth distributions and special public or military pension rules need a separate calculation. Disability and survivor eligibility are not assessed by this tool. Age bands represent the listed ages for the full year; midyear eligibility and birth-date exceptions need checking.
Local income taxes are not modeled here, except the approximate statewide-average county rates included when you select Maryland or Indiana.
In West Virginia you'd pay about $1,043 in state income tax and $4,336 in federal income tax on $70,000 of retirement income, keeping $64,621 (7.7% total).
West Virginia ranks #41 of 51 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 traditional IRA withdrawals | $42 | $0 | $0 |
| $30,000 Social Security, $20,000 private defined-benefit pension, $20,000 traditional IRA withdrawals | $1,043 | $960 | $4,336 |
| $40,000 Social Security, $40,000 private defined-benefit pension, $50,000 traditional IRA withdrawals, $10,000 other income | $3,691 | $3,599 | $19,812 |
Age 67, 2026 rules including the federal senior deduction. For the joint column, income is the household total, both spouses are 67, and each owns 50% of every income category. State estimates apply West Virginia's main exclusions and may differ for income-tested credits.
Lower-tax states for the age-67 example
The amounts below use the fixed example above. Comparison links carry the last valid household entered in the calculator, including each spouse's income and age; the destination recalculates that household. Finish correcting invalid entries before using a comparison.
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 specified subtractions, including federally taxable Social Security 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. Only the eligible person's own income can use the remaining allowance.
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. Social Security subtractions reduce that person's remaining $8,000 allowance.
Is West Virginia a good state to retire for taxes?
For a single retiree with $30,000 Social Security, $20,000 private defined-benefit pension, $20,000 traditional IRA withdrawals, West Virginia charges about $1,043 in state income tax, ranking #41 of 51 (lowest tax first).
Related
Sources: tax.wv.gov, code.wvlegislature.gov. Rules reviewed . Some 2026 amounts were not yet published or sources differed; confirm with the state revenue department.