How is military retirement taxed in West Virginia (WV)?
Military retirement pay received from the United States Armed Forces is 100% exempt from West Virginia personal income tax.
Calculate WV and West Virginia state income tax on pension, 401(k), and Social Security benefits, including the 100% state exemption on Social Security (HB 2026) and military retirement exclusion.
Under House Bill 2026, West Virginia has completely phased out state income tax on Social Security benefits for all single and joint filers, making 100% of Social Security benefits exempt from WV personal income tax. Additionally, military retirement pensions are 100% exempt, and public safety retirees qualify for up to $8,000 in exclusions under W. Va. Code § 11-21-12.
West Virginia · 2026 tax year · salaried or hourly
How much and how often you’re paid.
West Virginia (WV) provides a 100% personal income tax exemption for Social Security benefits (HB 2026).
Military retirement pay is 100% exempt from West Virginia personal income tax.
Up to $2,000 per person ($4,000 for married couples) of civil service or CPRB state pension is excluded in WV.
Taxpayers aged 65 and older qualify for an additional $8,000 state income tax deduction against taxable retirement income in West Virginia.
1Enter your gross monthly or annual pension/IRA distribution.
2Deduct the $8,000 senior modification or 100% military exemption.
3Calculate your reduced state tax under 2026 progressive WV brackets (2.11%–4.58%).
Military retirement pay received from the United States Armed Forces is 100% exempt from West Virginia personal income tax.
No. WV City Service Fees only apply to active employees earning earned wages within municipal boundaries. Pension distributions, Social Security, and investment returns are completely exempt.