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West Virginia: Taxes, Laws and Population

The facts that distinguish West Virginia from other states, each with its source and the date it applies to.

Facts

Top personal income tax rate (tax year 2026)
4.58% top rate Top bracket over $60,000 after the 2026 reduction (S.B. 392).
Source: West Virginia State Tax Department, as of November 2026
State sales tax rate
Right-to-work law
Yes since 2016
Source: National Conference of State Legislatures, as of December 2023
Permitless (constitutional) carry
Yes since 2016 Age limit lowered from 21 to 18 in 2026 (reported).
Voter ID at the polls
Photo ID requested Non-strict photo; a 2025 law requires photo ID.
Private school choice program
Yes Hope Scholarship (universal ESA) School choice in West Virginia ›
Governor's party
Legislature
Republican (both chambers)

Where a source line says "unverified", the figure comes from a compiler or news report and has not been checked against the state's own page. Party control is as of October 6, 2026, before the November 2026 elections.

Related

Sources: Tax Foundation: state income and sales tax rates, National Conference of State Legislatures: right to work, voter ID, partisan composition, State revenue departments (Georgia, South Carolina, West Virginia). Updated November 8, 2026.