Does West Virginia tax Social Security?
Does not tax 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%.
What the West Virginia Tax Division says
We do not paraphrase the rule from memory. This is the state's own wording, copied from the page linked below it:
“For Tax Year 2025, this has increased to a 65% decreasing modification. In Tax Year 2026, it will become a 100% decreasing modification.”
“Beginning in TY2022, 100% of taxable social security benefits became exempt from West Virginia income tax for those with federal adjusted gross income of $50,000 or less (or $100,000 or less if a joint filer).”
Federal tax is a separate question
Even though West Virginia does not tax it, the IRS can still tax part of your Social Security on your federal return. Whether it does depends on your other income. Our taxable Social Security calculator follows the IRS worksheet line by line, and this guide explains the rule.
You can ask Social Security to withhold federal tax from each payment. Withholding for West Virginia state tax, if you need it, is arranged with the state, not with Social Security. State rules change with new laws, so check with the West Virginia Tax Division before you file.
Other states where the answer is “does not tax Social Security”
Check our work
The answer above comes from this page. Follow the link and compare.
- Social Security ModificationWest Virginia Tax Division. Read on November 12, 2026.