West Virginia Releases Updated 2025 Withholding Methods

Jan. 24, 2025, 8:25 PM UTC

West Virginia’s withholding methods were updated following the signing into law of a recent income tax reduction bill, the state tax division said in a notice to employers.

The tax rates for the percentage method were reduced for 2025, ranging from 2.22% to 4.82% for all filing statuses, replacing the previous rates of 2.36% to 5.12%. The division also updated its wage-bracket tables.

Employers are to use the two-earner tables for all employees unless the employee requested a lower rate on Form WV/IT-104, West Virginia Employee’s Withholding Exemption Certificate, the division said in the notice.

The value ...

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