West Virginia economic opportunity credit

Tax credit

Official program guidance

Agency: West Virginia Tax Division. Agency source

This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.

Check program requirements [West Virginia tax incentive guide, October 2025]

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]

Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.

Official sources

Listing reviewed