Find Local West Virginia Tax Relief Experts

West Virginia has a graduated individual income tax from 3% to 6.5%, with ongoing legislative efforts to eliminate or reduce the tax as natural resource revenue provides alternative funding. The state sales tax is 6%, with municipalities authorized to add up to 1%; most major cities in West Virginia impose the full 1% local rate, bringing the combined rate to 7% in Charleston, Huntington, and Morgantown. West Virginia recently began phasing in an income tax reduction tied to revenue performance triggers; taxpayers should verify current rates annually as these thresholds are recalculated each year. Corporate income tax in West Virginia is 6.5% on West Virginia net income; the Business Franchise Tax (BFT) is being phased out but may still apply to some entities depending on the year of assessment. Payroll taxes require West Virginia employers to withhold state income tax and file Form WV-IT-101Q quarterly; employers who fail to remit withheld taxes face trust fund liability personally for responsible officers and owners. Natural resource severance taxes apply to coal, natural gas, oil, timber, and salt production at rates from 3.22% to 5%; operators, royalty owners, and working interest partners have separate severance tax filing obligations. Back tax debt in West Virginia carries 9% annual interest; the State Tax Department can garnish wages, place liens, and levy bank accounts, and may pursue responsible-party collection without a separate court proceeding. Coal miners, natural gas workers, and small business owners in the manufacturing and hospitality sectors are among the most common West Virginia back tax cases. West Virginia offers installment payment plans and a formal protest process before the State Tax Department before appeal to the Office of Tax Appeals.