Pennsylvania vs West Virginia: state income tax, 2025
For reference household P1 (single, $60,000 of wages), Pennsylvania charges $1,842or less and West Virginia charges $1,965or less. Both are bounded in the same direction, so the difference between them cannot be stated.
Both figures are a hypothetical full-year resident return for tax year 2025, over the same federal return, and count state income tax only. Neither is a relocation estimate: moving mid-year means two part-year returns, which this site does not figure. “Or less” means a mechanism the engine does not yet model would lower the figure; “or more” that it would raise it.
Six households, both states
| Household | Pennsylvania | West Virginia | Pennsylvania minus West Virginia |
|---|---|---|---|
| P1 Single, $60,000 of wages | $1,842or less | $1,965or less | not bounded |
| P2 Married filing jointly, $150,000, two children | $4,605or less | $6,006or less | not bounded |
| P3 Single, $85,000 wages + $15,000 long-term gain + $3,000 qualified dividends | $3,162or less | $4,030or less | not bounded |
| P4 Married retirees, $40,000 Social Security + $30,000 pension + $20,000 IRA, both 65+ | $0or less | $1,432or less | not bounded |
| P5 Head of household, $45,000, one child | $1,382or less | $1,210or less | not bounded |
| P6 Single, $1,200,000 of wages + $500,000 long-term gain | $52,190or less | $81,005or less | not bounded |
Full-year resident figures for 2025, state income tax only, with the same federal return in every column. Every figure is provisional. “Not shown” and “not figured” mean the engine will not state a number it cannot stand behind; hover for why.
Where the difference comes from
Pennsylvania
- Where the return starts. Builds its own base from classes of income rather than starting from a federal line.
- Rate. A flat 3.07% on taxable income.72 P.S. §7302; 2025 Form PA-40 line 12: "PA Tax Liability. Multiply Line 11 by 3.07 percent (0.0307)." (checked 2026-08-05)
- Deduction. No standard deduction and no personal exemption: the rate reaches the first dollar.
- Excluded from income. Retirement income.72 P.S. §7301(d); 2025 Form PA-40 line 1a: "Do not include exempt income, such as combat zone pay and qualifying retirement benefits." (checked 2026-08-05)
- Local income tax. Levied locally in parts of the state, and not included in the figures above.
West Virginia
- Where the return starts. Starts from federal adjusted gross income.
- Rate. 5 brackets for a single filer, from 2.22% to 4.82%; the top rate starts at $60,000 of taxable income.W. Va. Code §11-21-4g; 2025 Tax Rate Schedules. Schedule I — "Use this schedule if you checked 1 (Single), 2 (Head of household), 3 (Married filing joint), or 5 (Widow[er] with dependent child)": 2.22% under $10,000; $222.00 plus 2.96% over $10,000; $666.00 plus 3.33% over $25,000; $1,165.50 plus 4.44% over $40,000; $2,053.50 plus 4.82% over $60,000. Schedule II, for married filing separately, is the same rates at half the breakpoints. (checked 2026-08-05)
- Personal exemption. $2,000 per filer and $2,000 per dependant.W. Va. Code §11-21-16; 2025 Form IT-140 line 6: "Total Exemptions … x $2,000", and the exemption box: "If box e is zero, enter $500 on line 6 below." (checked 2026-08-05)
- Excluded from income. Social Security benefits.W. Va. Code §11-21-12(c); 2025 instructions: "Social security benefits that does not exceed $100,000 for married filing joint or $50,000 single, head of household, widow(er) or married filing separate is still 100% exempt from tax. For taxable year 2025, when the federal adjusted gross income … exceeds $100,000 or $50,000 … 65% of social benefits received and included in the federal adjusted gross income shall be allowed as a decreasing modification." (checked 2026-08-05)
What this comparison leaves out
Mechanisms the engine does not model yet. Each one is named with the direction it would move the figure, which is where every “or less” above comes from.
Pennsylvania
- Tax Forgiveness below the eligibility ceiling (Schedule SP) 72 P.S. §7304 — the figure is too high without it
- Retirement distributions before age 59½ 72 P.S. §7303(a)(1) — the figure is too high without it
- PA-40 line 10 "Other Deductions" — 529 tuition, PA ABLE and Archer MSA contributions, and the per-spouse limit on a joint return 72 P.S. §7303(a.7); PA Schedule O — the figure is too high without it
- PA Schedule A lines 6–7 — interest on Pennsylvania and U.S. Government obligations 72 P.S. §7303; PA Schedule A — the figure is too high without it
- Credit for taxes paid to another state (Schedule G-L) 72 P.S. §7314 — the figure is too high without it
West Virginia
- Senior citizen modification on a joint return, and the disability and surviving-spouse modifications (Schedule M lines 47–48) W. Va. Code §11-21-12(c)(9), (c)(10) — the figure is too high without it
- Public and military retirement modifications (Schedule M) W. Va. Code §11-21-12(c)(5), (c)(6), (c)(7) — the figure is too high without it
- Schedule RECAP credits other than the Family Tax Credit and the child and dependent care credit (RECAP lines 3–17 and 19–26) W. Va. Code §11-13Q, §11-13J, §11-24-23a, §11-21-8g and the other RECAP authorities — the figure is too high without it
- Credit for income tax paid to another state (Schedule E) W. Va. Code §11-21-20 — the figure is too high without it
Taxes that are not income tax. Property tax, sales and excise taxes, and state payroll levies such as disability or paid-leave contributions are not counted here, and none of them is small. Federal tax is excluded because it is the same in both columns. A state income tax comparison is not a total tax burden comparison; see methodology.
Data status
Pennsylvania. 2025 rules are provisional; engine coverage is implemented, with 5 mechanisms declared as not yet modelled. See the 2025 rate table.
West Virginia. 2025 rules are provisional; engine coverage is implemented, with 4 mechanisms declared as not yet modelled. See the 2025 rate table.
2026 state rules are not built yet, so this page compares 2025 only. Track status on the 2025 data status board.
Try it with your own return
The six households above are reference cases. Your own return will land differently. Compare Pennsylvania and West Virginia over your own return — it stays in your browser.