West Virginia tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
1 program
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West Virginia economic opportunity credit
Tax credit
10% of qualified investment when at least ten new jobs are created within three tax years; larger projects can qualify for higher percentages. [West Virginia tax incentive guide, October 2025]
Check program requirements [West Virginia tax incentive guide, October 2025]
Eligibility, claim steps and deadlines for West Virginia economic opportunity credit
- Who qualifies
- Qualified manufacturing, information processing, warehousing, nonretail distribution, research, headquarters or destination-tourism businesses investing in a new or expanded facility and creating at least ten jobs. [West Virginia tax incentive guide, October 2025]
- What it’s worth
- 10% of qualified investment when at least ten new jobs are created within three tax years; larger projects can qualify for higher percentages. [West Virginia tax incentive guide, October 2025]
- How to claim
- Use WV/EOTC-A and Schedule EOTC-1 or EOTC-PIT, as applicable. Confirm approval and reporting requirements with the Tax Division. [West Virginia tax incentive guide, October 2025]
- Deadlines and application windows
- The ten-job threshold must be reached within three tax years. The guide does not state a general application closing date. [West Virginia tax incentive guide, October 2025]
Sources reviewed
Full details and sources for West Virginia economic opportunity credit