Effective January 1, 2025, West Virginia requires income tax withholding from gambling winnings at a rate of 4.82%. The same rate applies for backup withholding from gambling winnings. This is a reduction from the previously announced 2025 withholding rate of 4.92%. For 2024, West Virginia required withholding from gambling winnings at a rate of 5.12%.
The gambling withholding rate reduction is part of a broader legislative change to West Virginia’s income tax rates that became effective January 1, 2025.
TSD-432 (Gambling Withholding and Losses) can be found here.
