Partly taxed
How West Virginia taxes retirement income
West Virginia finished phasing out its tax on Social Security in 2026. Retirees with income under $50,000 single or $100,000 joint were already exempt; from 2026, Social Security is fully exempt for everyone.
Pensions depend on the system. Pensions from West Virginia police, firefighter, State Police and deputy sheriff retirement systems are fully exempt. PERS, Teachers’ Retirement System and federal pensions get a $2,000 exclusion per person. Military retirement pay is fully exempt.
At 65 and older, each person can also deduct up to $8,000 of income from any source, including 401(k) and IRA withdrawals. It works like a standard deduction: you get the larger of the $8,000 or the sum of certain other retirement deductions such as Social Security and public pension exclusions. Rates top out just under 5% after several recent cuts.
Questions
Does West Virginia tax Social Security?
No. From 2026, Social Security is fully exempt for all incomes.
Does West Virginia tax TRS teacher pensions?
Yes, above a $2,000 exclusion, though the $8,000 senior deduction at 65 can shelter more.
Are police and firefighter pensions taxed?
No. West Virginia police, fire, State Police and deputy sheriff pensions are fully exempt.