West Virginia Tax Division

Offers West Virginia Tax Department by processing tax-credit filings and compliance for existing state incentive structures.

The West Virginia Tax Division is the state's revenue authority, headquartered in Charleston with regional offices in Beckley, Clarksburg, Martinsburg, Parkersburg, and Wheeling. It administers more than 25 state and local taxes and fees, including the mechanical processing of 20+ business tax credit programs.

The Tax Division does NOT issue competitive grants. It processes tax credit claims filed with annual returns. Eligibility and credit allocation for most economic development credits are determined by the WV Department of Commerce / Division of Economic Development — the Tax Division handles claim mechanics only.

Active business tax credits include the Economic Opportunity Tax Credit (§11-13Q), Manufacturing Investment Tax Credit (§11-13S), High-Wage Growth Business Tax Credit (§11-13II), Build WV Property Value Adjustment Credit (§5B-2L; sunsets 2028), Downstream Natural Gas Manufacturing Investment Tax Credit (§11-13GG), and the new WV First Small Business Growth Program (SB 1, 2026). The Strategic R&D Tax Credit terminated January 1, 2014 and is not available for new investments.