West Virginia Capital Gains Calculator

Calculate your federal and West Virginia capital gains tax liability

2025

Calculate Your
West Virginia Capital Gains Tax

West Virginia taxes capital gains as ordinary income. The top rate is 5.12% for 2025.

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West Virginia Capital Gains Tax Highlights

Top rate 5.12%
Taxes as ordinary income
No special deductions
y

Enter Your Investment Details

Calculate your capital gains tax for West Virginia

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for West Virginia tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
West Virginia Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How West Virginia Taxes Capital Gains

West Virginia taxes capital gains as ordinary income. The top rate is 5.12% for 2025.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

West Virginia Tax Details

Tax Rate Structure

Top Rate: 5.12%

Capital gains are taxed as ordinary income using progressive tax brackets.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

West Virginia Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with West Virginia tax professional for complex situations

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Real Estate in West Virginia

Real estate capital gains in West Virginia are subject to both federal and state tax considerations:

West Virginia Real Estate Tax Rate

Real estate capital gains in West Virginia are taxed as ordinary income up to 5.12%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

West Virginia State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✓ Allowed

Transfer Costs

Transfer Tax

State Rate: $1.10 per $500 (State Excise Tax)
Paid By: seller
Local Variations:
  • • Counties add their own tax, typically $0.55 per $500.
Available Exemptions:
  • • Certain family transfers
  • • Transfers to secure a debt.

Recording Fees

Deed Recording: Varies by county, typically $30-$40.
Mortgage Recording: Varies by county, typically $30-$40.
Special Deductions & Notes:
  • • Standard federal depreciation rules apply.

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Property Tax Exemptions

Homestead

$20K

Maximum exemption

West Virginia Real Estate Specifics

• West Virginia levies a combined state and county Excise Tax on real estate transfers, paid by the seller.

• The Homestead Exemption provides property tax relief on the first $20,000 of assessed value for eligible seniors.

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West Virginia Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form IT-140
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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Compare West Virginia to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.