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Tennesseeworking inWest Virginia
Standard — file nonresident return if onsite

West Virginia

Work State Tax Rate
2.22%-4.82%
Withholding Starts
After 30 days (mutuality requirement)
Law Last Updated
Jan 1, 2025

Employee Obligations (Which Returns YOU Must File)

Since Tennessee has no income tax, you won't face double taxation. However, if you physically work in West Virginia, you may owe West Virginia income tax (2.22%-4.82%) and need to file a nonresident West Virginia return.

Employer Obligations (What Your Employer Must Withhold & Remit)

Register for withholding and unemployment. Unemployment applies to the first $9,000 of wages.

City & Local Income Taxes (Extra Filings Beyond the State Return)

Several cities charge flat weekly fees (not percentages). Charleston $3 per week ($156 per year), Parkersburg $2.50 per week ($130 per year), Wheeling $2 per week ($104 per year). Also Fairmont, Morgantown, and Weirton.

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Related guides

Employee/Individual Tax Source: https://tax.wv.gov/individuals
Row last reviewed: May 9, 2026

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.