The Short Answer
Active-duty pay treatment depends on residency and days spent in-state; deductions apply for certain domestic-security duty pay included in federal AGI, and out-of-state-based active duty is generally not taxed. Your base pay is set by the federal pay table — identical to every other state for your rank and years of service. What actually changes in West Virginia is your BAH (averaging $1,100/mo without dependents and $1,400/mo with dependents) and how West Virginia treats the taxable portion of your pay.
State tax status: ✗ TAXED
2026 Worked Example — E-5, 6 Years, With Dependents in West Virginia
Here is how the math actually lands for a mid-career enlisted member stationed in West Virginia, built the way I read my own LES. Base pay and BAS are federal; the West Virginia BAH figure is the state average.
| Monthly line item | Amount | Taxable? |
|---|---|---|
| Base pay (E-5, over 6 yrs) | $3,874 | Yes (federal + state) |
| BAH with dependents (West Virginia avg) | $1,400 | No — tax-free |
| BAS (enlisted) | $476.95 | No — tax-free |
| Gross monthly entitlements | $5,750.95 | — |
| Taxable income (base pay only) | $3,874 | — |
| Est. West Virginia state income tax | varies — see notes | — |
Only the $3,874 of base pay is taxable — the $1,876.95 of BAH + BAS is completely tax-free. Run your exact rank, ZIP, and dependency status in the Military Pay Calculator for a precise estimate.
How West Virginia Taxes Each Type of Military Pay
Active-Duty Base Pay
Active-duty pay treatment depends on residency and days spent in-state; deductions apply for certain domestic-security duty pay included in federal AGI, and out-of-state-based active duty is generally not taxed.
Guard & Reserve Drill Pay
West Virginia Guard and Reserve pay is generally taxable unless on qualifying Title 10 active-duty orders; verify with the WV Tax Division.
Military Retirement Pay
Military retirement pay is fully exempt from West Virginia income tax.
VA Disability Compensation
VA disability compensation is exempt federally and is not taxed by West Virginia.
SCRA & Residency in West Virginia
A nonresident servicemember stationed in West Virginia is protected from WV tax on military pay by SCRA.
This is the single most misunderstood rule in military pay. Your home of record / state of legal residence — not your duty station — generally determines who can tax your military pay. Changing it is a deliberate act, not something that happens automatically when you PCS.
Major Military Installations in West Virginia
- West Virginia Air National Guard (Martinsburg / Charleston)
- Camp Dawson
- NIOSH/Federal facilities (Morgantown)
BAH is set by the Military Housing Area covering your duty ZIP. Verify your exact rate at the official DoD BAH lookup.
Official Sources
FAQ — Military Pay in West Virginia
Does West Virginia tax my military base pay?
Active-duty pay treatment depends on residency and days spent in-state; deductions apply for certain domestic-security duty pay included in federal AGI, and out-of-state-based active duty is generally not taxed.
Is my BAH taxed in West Virginia?
No. BAH is federally tax-free and is never counted as income for West Virginia state income tax, regardless of how West Virginia treats base pay.
Does West Virginia tax military retirement pay?
Military retirement pay is fully exempt from West Virginia income tax.
I'm stationed in West Virginia but my home of record is elsewhere — who taxes me?
A nonresident servicemember stationed in West Virginia is protected from WV tax on military pay by SCRA.