Does West Virginia tax pensions and retirement income?
Taxed, with narrow exceptions
Yes, generally. West Virginia has an $8,000 senior citizen modification for people 65 or older, and certain public pension modifications.
In the state's own words
Copied word for word from the official document linked below each quote:
“You receive the higher of the $8,000 modification or the sum of various itemized decreasing modifications, including among others taxable social security benefits and certain public pension modifications.”
And Social Security?
No, starting with 2026. West Virginia has fully exempted Social Security below $50,000 of income ($100,000 joint) since 2022, and for everyone else the exemption reaches 100% in tax year 2026. For 2025 returns above those incomes, it is 65%. The West Virginia Social Security page quotes the rule.
Federal tax still applies
Whatever West Virginia does, pensions, annuities and traditional IRA or 401(k) withdrawals are generally taxable on your federal return. See the federal tax brackets and, if you are 73 or older, the required minimum distribution calculator.
State rules change, and the details (age limits, income limits, which plans qualify) matter. Check with the West Virginia Tax Division before you file or move.
Other states in the same group
Check our work
The answer above comes from this document. Follow the link and compare.
- Social Security ModificationWest Virginia Tax Division. Read on November 12, 2026.