Tax rates range from 3% to 6.5% for individuals. No standard deduction is given, but an exemption of $2,000 per person is allowed. There is no estate tax in West Virginia. There is a 6% sales tax, and a few localities tack another 1% on.
Corporations are taxed at a flat rate of 6.5%. There also is a franchise tax that charges $0.55 per $100 of taxable capital with a minimum tax of $50. For more information please see: http://www.wva.state.wv.us/wvtax/WestVirginiaStateTaxDepartment.aspx