West Virginia tracks the federal calendar closely, including the March pass-through deadline, and it has been cutting its individual rates through revenue triggers. The elective PTE tax rate follows the top individual rate, which fell again for 2025.

West Virginia Tax Deadlines at a Glance (2026)

West Virginia’s dates follow the federal calendar: individuals and C corporations file by April 15, and S corporations and partnerships (Form PTE-100) follow the third-month rule — statutorily March 15, which falls on March 16, 2026 (a Sunday), extending to September 15.

The Individual Rate Fell to 4.82%

A rate correction for 2025: West Virginia’s top individual income tax rate is 4.82% for the 2025 tax year — a trigger cut lowered the schedule from a 5.12% top rate — across brackets of 2.22%, 2.96%, 3.33%, 4.44%, and 4.82%. The corporate income tax is a flat 6.5%.

The Elective PTE Tax

West Virginia’s elective pass-through entity tax (Form EPT-100), enacted in 2023 and retroactive to 2022, lets S corporations and partnerships pay at the entity level. Its rate tracks the top individual rate — so it is 4.82% for 2025, not the 5.12% figure that applied in 2023 and 2024. Owners receive a credit for their share, a federal SALT-cap workaround.

Estimates, Extensions, and Penalties

Individual estimated payments (IT-140ES) are due April 15, June 15, September 15, 2026, and January 15, 2027. The 2026 interest rate on underpayments is 11.50%. An extension covers filing only, not payment.

CPA Action Steps

• File PTE-100 by March 16 — West Virginia follows the federal date

• Apply the 4.82% top individual rate for 2025 (not 5.12%)

• Use 4.82% for the EPT-100 elective tax rate

• Budget the flat 6.5% corporate rate

Verify current rates and dates against the West Virginia Tax Division (tax.wv.gov) before filing.