State Tax Day - Current, S.15, West Virginia—Multiple Taxes: 2026 Interest Rates Announced, (Dec 4, 2025)
West Virginia announced the 2026 interest rates on underpayments and overpayments for most taxes, including corporate and personal income taxes. The rate on tax underpayments is 11.50%. The rate on tax overpayments is 10.00%. The overpayment rate also applies to public contracts when there is a delay in final payment.
Administrative Notice 2025-14, West Virginia Tax Division, December 1, 2025, ¶401-620
Other References:
Explanations at ¶89-204