WEST VIRGINIA RETIREMENT INCOME TAX · TAX YEAR 2026
Does West Virginia tax Social Security and retirement income?
West Virginia does not tax Social Security benefits. West Virginia taxes private pensions and 401(k) and IRA withdrawals, excludes up to $2,000 per person of West Virginia public employee, teacher and federal pensions, and exempts military retirement pay. A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays $727 in West Virginia income tax for 2026.
Your estimate
- West Virginia income tax
- $727.30
- Federal income tax
- $1,810.00
- Total income tax
- $2,537.30
Subtracted from West Virginia income
- Social Security
- $11,300.00
State pensions are treated as WV TRS or PERS (the $2,000 exclusion); police, firefighter and federal law enforcement plans, which are fully excluded, are not modeled. Other income entered is split equally on a joint return.
West Virginia tax at different retirement incomes
West Virginia income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $309 | $211 |
| $40,000 | $1,043 | $980 |
| $60,000 | $1,866 | $1,782 |
| $100,000 | $3,691 | $3,599 |
| $150,000 | $5,981 | $5,889 |
Does West Virginia tax Social Security?
No. From 2026, West Virginia subtracts all Social Security benefits included in federal AGI, at any income. Before 2026 the full subtraction applied only when AGI was $50,000 or less, or $100,000 for joint filers; in 2025 higher incomes got 65%.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and West Virginia taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and West Virginia taxes none of it.
Does West Virginia tax pensions?
Yes. Private pensions are taxed. Pensions from the West Virginia Teachers' and Public Employees' Retirement Systems and from federal retirement systems share an exclusion of up to $2,000 per person, at any age. Military retirement and West Virginia police, deputy sheriff, firefighter and State Police pensions are excluded in full; the calculator treats a West Virginia government pension as a teachers' or public employees' pension. From 65, each person can also subtract up to $8,000 of any income, less that person's Social Security subtraction and other exclusions, so taxable Social Security of $8,000 or more uses it up.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension West Virginia exempts.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $0 | $727 |
| West Virginia government | $2,000 | $664 |
| Federal civil service | $2,000 | $664 |
| Military | $20,000 | $169 |
Does West Virginia tax IRA and 401(k) withdrawals?
Yes. IRA and 401(k) withdrawals are taxed, with no exclusion of their own. From 65, the $8,000 senior exclusion can cover them, less that person's Social Security subtraction and other exclusions. Qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays $309 in West Virginia income tax for 2026.
At what age do retirement tax breaks start in West Virginia?
At 65, each person can subtract up to $8,000 of any income, less that person's Social Security subtraction and other West Virginia exclusions. The pension exclusions and the Social Security subtraction have no age requirement.
What the calculator leaves out
State pensions are treated as WV TRS or PERS (the $2,000 exclusion); police, firefighter and federal law enforcement plans, which are fully excluded, are not modeled. Other income entered is split equally on a joint return.
- The Family Tax Credit is tested on federal AGI.
The calculator uses West Virginia rules from the 2025 forms and instructions, the latest published.
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.