Roth conversion taxes in West Virginia (2026)
By Mario Bailey · Published · Last reviewed
West Virginia taxes Roth conversions as ordinary income at graduated rates up to 5.12%. A conversion adds to your state taxable income in the year you convert, on top of federal tax. The table below shows the computed West Virginia tax on a $50,000 conversion at three baseline income levels, using 2026 rates.
Computed example: $50,000 conversion
State tax only (federal not included), age 66, standard deduction, no other state adjustments. Computed with the same functions the calculator uses.
| Filing status | Baseline income | State tax without conversion | With $50,000 conversion | Tax on the conversion | Effective rate |
|---|---|---|---|---|---|
| Single | $40,000 | $674 | $2,895 | $2,221 | 4.4% |
| Single | $80,000 | $2,383 | $4,943 | $2,560 | 5.1% |
| Single | $150,000 | $5,967 | $8,527 | $2,560 | 5.1% |
| Married filing jointly | $40,000 | $184 | $2,080 | $1,896 | 3.8% |
| Married filing jointly | $80,000 | $1,608 | $4,119 | $2,511 | 5.0% |
| Married filing jointly | $150,000 | $5,143 | $7,703 | $2,560 | 5.1% |
Social Security and retirement income
West Virginia does not tax Social Security benefits. A conversion can still raise the federally taxable share of your benefits through the provisional income formula.
West Virginia five-bracket structure with reduced rates per HB 2526 and HB 4023. Top rate 5.12% for 2026 (scheduled path; revenue-trigger reductions may lower further). Social Security fully exempt from 2025 per HB 2526 phase-out schedule. Federal standard deduction applies.
FAQ
Does West Virginia tax Roth conversions?
Yes. West Virginia taxes Roth conversions as ordinary income at graduated rates up to 5.12%. Federal tax applies on top.
Does West Virginia tax Social Security benefits?
No. Social Security benefits are not subject to West Virginia income tax.
What is the top West Virginia rate on a conversion in 2026?
5.12% at the highest marginal rate.
Model your West Virginia conversion in the calculator
Rate data source: https://tax.wv.gov/Individuals/Pages/IndividualIncomeTax.aspx (WV State Tax Department; reduced rates per HB 2526 (2023) and HB 4023 (2024); SS fully exempt 2025+)