SafeSoundSecurityDoes West Virginia Tax Social Security
West Virginia has been phasing out its state tax on Social Security benefits, but the answer depends on the tax year and, in some descriptions, your income. That makes a simple yes-or-no answer misleading.
The available tax information describes different rules for 2024, 2025, and 2026. Some results also attach the full exemption to a federal adjusted gross income, or AGI, limit. Because those details do not line up perfectly, check the guidance for the exact year you’re filing before you treat any one description as your rule.
Does West Virginia tax Social Security benefits?
West Virginia’s state income tax treatment has been changing over time.
The basic pattern is a phase-out:
- 2024: One West Virginia tax guide result says 35% of Social Security benefits were exempt.
- 2025: Available results describe a larger reduction. One says 65% of Social Security income was reduced from West Virginia income taxes. Another says benefits were still partially taxable.
- 2026: One result says Social Security benefits are no longer taxed by West Virginia for anyone.
Those statements may be describing different tax-year rules or different parts of the phase-out. They should not be blended into one permanent answer.
Also, West Virginia’s rule is separate from federal taxation. The federal government may include part of your Social Security in federal taxable income based on federal rules. If that happens, your federal adjusted gross income can matter when you look at a West Virginia exemption. A benefit that is taxable federally is not automatically taxed the same way by West Virginia.
So, for the question “does West Virginia tax Social Security?”, the careful answer is:
> It depended on the tax year. The state was reducing its tax during the phase-out, with available results pointing to a full exemption beginning in tax year 2026.
How West Virginia's Social Security tax phase-out works
A phase-out means the tax does not necessarily disappear all at once for every earlier tax year. Instead, the amount of Social Security income excluded from West Virginia tax increases over time.
That is why the tax year printed on your return matters. Your 2024 return follows the rule for 2024. It does not automatically get the 2025 or 2026 treatment just because you file it later.
The available descriptions attach these percentages to the phase-out:
| Tax year | Description in the available results |
|---|---|
| 2024 | 35% of Social Security benefits exempt |
| 2025 | 65% reduction in state income tax on Social Security income, or benefits still partly taxable |
| 2026 | Social Security no longer taxed for anyone, according to one result |
This table is a way to keep the results separate. It is not a substitute for the official instructions for your return.
The phrase “Wv Social Security tax rate” can also cause confusion. The phase-out percentage is not necessarily a standalone tax rate. A statement that 65% of Social Security income is reduced or excluded does not mean West Virginia has a 65% Social Security tax rate. It describes the share receiving a tax reduction under that year’s rule.
What the available results say about 2024
For tax year 2024, one West Virginia tax guide result says that 35% of Social Security benefits were exempt from West Virginia income tax.
That wording suggests that the state did not yet provide a full exemption under the 2024 rule described there. A portion could still have been included in the state tax calculation, depending on the applicable rules for the taxpayer.
Be careful with the word “2024.” A return filed in 2025 can still be a 2024 tax-year return. The filing date does not change the tax year.
The available material does not provide enough detail here to explain every income limit, filing status, or calculation used with the 35% exemption. For that reason, don’t assume the 2024 percentage applies to a later return, and don’t use a 2025 or 2026 description to revise a 2024 filing without checking the instructions.
What the available results say about 2025
The descriptions for tax year 2025 are not identical.
One result says West Virginia allowed a 65% reduction in income taxes on Social Security income in 2025. Another retirement-tax result says Social Security benefits remained partially taxable during that year.
Those points can fit the same broad phase-out picture: the state gave a larger break than it did in 2024, but the available description did not treat the benefit as fully exempt for every taxpayer in 2025.
Still, the wording matters. A percentage reduction in tax is not always the same thing as removing that percentage of benefits from income. The result you rely on should explain whether it is talking about:
- The portion of benefits excluded from state income
- A reduction in the state tax calculated on that income
- A special rule based on federal AGI
- Or a general description of the phase-out
For a 2025 return, use the instructions tied specifically to tax year 2025. Don’t assume that a result saying “fully exempt” is talking about 2025 when another result places full exemption in 2026.
What changes in the 2026 tax year
One available result says that beginning with tax year 2026, West Virginia no longer taxes Social Security benefits for anyone.
If that description is the rule that applies to your 2026 return, the state exemption is no longer limited to people below a particular income level. It would also mark the end of the phase-out for Social Security benefits under the result’s description.
That does not mean every kind of retirement income becomes tax-free. Social Security, pension payments, disability benefits, and withdrawals from retirement accounts can be governed by different rules. A full Social Security exemption should not be treated as a blanket exemption for all money received in retirement.
There is also a broader question about whether West Virginia is eliminating its state income tax. The available information supports a phase-out of the state tax on Social Security benefits. It does not support saying that West Virginia is eliminating its entire state income tax.
One search result also refers to a bill concerning the elimination of the Social Security tax. A bill or a news description is not enough by itself to determine what belongs on a particular return. Confirm the rule for the year you are filing.
How federal adjusted gross income affects the state exemption
The West Virginia Tax Division result included a specific income limit: 100% of taxable Social Security benefits became exempt from West Virginia income tax for taxpayers with federal adjusted gross income of $50,000 or less.
That is a state-tax rule tied to federal AGI. Federal AGI is the income figure calculated under federal tax rules before certain later adjustments. It is not simply the amount of Social Security shown on your benefit statement.
Another search result says Social Security benefits remain fully exempt for taxpayers with federal AGI of $100,000 or less.
Those two thresholds—$50,000 and $100,000—should not be combined or treated as one limit. The available information does not clearly identify whether they refer to different tax years, different versions of the rule, or different descriptions of the law.
For that reason, identify all three details before filing:
- The tax year, such as 2024, 2025, or 2026
- The federal AGI limit stated in the applicable guidance
- Whether the rule provides a full exemption or only a partial reduction
If your AGI is near one of these thresholds, use the current West Virginia Tax Division instructions or ask a qualified tax professional. A small difference in the applicable year or threshold could change the state calculation.
Are Social Security disability benefits, pensions, and 401(k) withdrawals treated the same way?
No one should assume that every retirement payment follows the Social Security rule.
Disability payments
The available results do not give enough detail to state a separate West Virginia rule for Social Security disability benefits with confidence. Some disability payments may be reported under federal Social Security rules, but the supplied information does not explain how West Virginia applies its phase-out to every type of disability benefit.
Check the wording on your benefit documents and the state instructions for the tax year involved. Don’t assume that calling a payment “disability” automatically makes it exempt.
Pension income
The question “Does West Virginia tax Social Security and pensions?” has no single answer based on the information available here.
The Social Security phase-out does not automatically settle the treatment of pension income. A pension may have its own state tax rules, exclusions, or limits. The supplied results mention West Virginia’s graduated state income tax and Social Security changes, but they do not provide enough detail to explain every pension situation.
Use the pension section of the instructions for your specific year instead of applying the Social Security percentage to your pension.
401(k) withdrawals
The same caution applies to 401(k) withdrawals. The available information does not establish that West Virginia gives 401(k) distributions the same exemption as Social Security benefits.
A withdrawal from a traditional 401(k), a Roth account, or another retirement plan may be reported differently. The type of account and the nature of the distribution can matter. Since the supplied results do not provide the needed details, check the current state guidance before deciding whether a withdrawal is taxable.
Other retirement-tax questions West Virginia residents ask
Do seniors pay property taxes in West Virginia?
The information available for this article does not provide enough detail to answer that accurately. Property taxes are separate from the state income-tax treatment of Social Security.
If you’re asking about a senior exemption, credit, or reduced property-tax bill, check current West Virginia property-tax guidance. Don’t use the Social Security phase-out as an answer to a property-tax question.
What are the benefits of retiring in West Virginia?
The supplied results point to West Virginia’s graduated state income tax and its changing treatment of Social Security benefits. They do not provide a complete list of retirement benefits.
That means it would be too broad to promise that West Virginia is especially favorable for every retiree. Your result may depend on the mix of Social Security, pension income, disability payments, retirement-account withdrawals, and other income you receive.
Is West Virginia getting rid of its state income tax?
The available information supports a change to the tax on Social Security benefits. It does not show that West Virginia is eliminating its entire state income tax.
Keep those two issues separate. A Social Security exemption does not mean wages, pensions, 401(k) distributions, or other income are automatically exempt.
What is the best state to retire in to avoid taxes?
The supplied material does not compare states or support naming one state as the best choice. Tax decisions also depend on more than Social Security.
For West Virginia residents, the useful starting point is the tax year:
- Use the 2024 rule for a 2024 return.
- Use the 2025 rule for a 2025 return.
- Check whether the reported 2026 full exemption applies to the return you are preparing.
- Review any federal AGI threshold separately, especially the conflicting $50,000 and $100,000 figures.
Before filing, check the latest West Virginia Tax Division guidance for that exact tax year. If your income includes several retirement sources or falls near an AGI limit, a qualified tax professional can help you apply the right rule.