West Virginia (WV) • 2026 Tax Year
Does West Virginia Tax Social Security?
West Virginia no longer taxes Social Security: a three-year phase-out (35% exempt for 2024, 65% for 2025) reaches 100% exemption beginning with tax year 2026.
State Tax Rate
No SS tax (fully phased out for 2026)
Status
100% exempt beginning tax year 2026
Key facts about West Virginia and Social Security
The 2024 law phased out West Virginia’s Social Security tax over three years: 35% exempt (2024) → 65% (2025) → 100% (2026).
Tax year 2026 is the first year West Virginia benefits are fully exempt for every income level.
Before the phase-out, WV exempted benefits only below $50,000/$100,000 AGI.
FAQ
Frequently Asked Questions
About West Virginia Social Security tax
Official Source: West Virginia Tax DivisionReviewed by Jackie Payne, RSSA® · Last verified July 2026
The other states that tax Social Security in 2026
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