West Virginia income tax rates for 2026
West Virginia has rates from 2.11% to 4.58%; for single filers the top rate of 4.58% starts above $60,000 of West Virginia taxable income. Rates apply to West Virginia taxable income: federal adjusted gross income minus West Virginia’s own deductions and exemptions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 2.11% | $0 – $10,000 | $0 – $10,000 |
| 2.81% | $10,000 – $25,000 | $10,000 – $25,000 |
| 3.16% | $25,000 – $40,000 | $25,000 – $40,000 |
| 4.22% | $40,000 – $60,000 | $40,000 – $60,000 |
| 4.58% | Over $60,000 | Over $60,000 |
West Virginia standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Personal exemption | $2,000 | $4,000 |
| Exemption per dependent | $2,000 | $2,000 |
Deductions and exemptions reduce the income West Virginia taxes; credits reduce the tax itself.
How much West Virginia income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | West Virginia tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,043 | 2.61% | $2,620 | $3,663 | 9.2% |
| $60,000 | $1,866 | 3.11% | $5,020 | $6,886 | 11.5% |
| $80,000 | $2,775 | 3.47% | $8,770 | $11,545 | 14.4% |
| $100,000 | $3,691 | 3.69% | $13,170 | $16,861 | 16.9% |
| $150,000 | $5,981 | 3.99% | $24,734 | $30,715 | 20.5% |
| $250,000 | $10,561 | 4.22% | $51,304 | $61,865 | 24.7% |
At $100,000, for example, West Virginia takes about $3,691 and the combined income tax bill is $16,861. Your marginal rate on the next dollar at that income is 26.58% (22% federal + 4.58% West Virginia). These estimates apply West Virginia’s brackets, standard deduction, exemptions and credits from our data; local taxes and rules the notes below mark as not modeled are left out.
How West Virginia compares with neighboring states
On a $75,000 salary, a single filer pays $2,546 in West Virginia income tax, the 25th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Ohio | $1,619 | 2.16% | Flat 2.75% | 12 of 51 |
| Pennsylvania | $2,303 | 3.07% | Flat 3.07% | 19 of 51 |
| Kentucky | $2,507 | 3.34% | Flat 3.5% | 23 of 51 |
| West Virginia | $2,546 | 3.39% | 2.11%–4.58% | 25 of 51 |
| Maryland | $3,197 | 4.26% | 2%–6.5% | 39 of 51 |
| Virginia | $3,498 | 4.66% | 2%–5.75% | 44 of 51 |
Compare West Virginia with Kentucky, Maryland, Ohio, Pennsylvania and Virginia.
West Virginia tax rules to know
Key points from our 2026 West Virginia data, compiled from the official sources listed at the end of this page:
- SB 392 (signed March 31, 2026) cut all rates 5%, retroactive to January 1, 2026 (W. Va. Code 11-21-4j). The 2026 rates are 2.11%, 2.81%, 3.16%, 4.22% and 4.58%, down from 2.22%, 2.96%, 3.33%, 4.44% and 4.82% in 2025. Tax Foundation's 2026 table shows the pre-SB 392 rates.
- Single, married filing jointly and head of household all use the same brackets ($10,000 / $25,000 / $40,000 / $60,000). Married filing separately uses half those amounts.
- West Virginia has no standard deduction. Each exemption (taxpayer, spouse, each dependent) is worth $2,000. The 2026 withholding tables (IT-100.2A, March 2026) use $2,000 per exemption.
- Social Security benefits are 100% exempt starting in tax year 2026 (HB 4880 phase-in). Taxpayers 65+ or disabled may subtract up to $8,000 of other income. A low-income earned income exclusion of up to $10,000 is also available.
- Some West Virginia cities charge flat municipal 'user' or 'service' fees on people who work there. These are not income taxes.
Local income tax: none. Cities and counties in West Virginia do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the West Virginia income tax rate for 2026?
West Virginia has rates from 2.11% to 4.58% for 2026. For single filers the top rate of 4.58% applies to West Virginia taxable income over $60,000. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 3.39% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $3,691 in West Virginia income tax.
How much is West Virginia income tax on $75,000?
A single filer with $75,000 in wages owes about $2,546 in West Virginia income tax for 2026, based on West Virginia taxable income of about $73,000. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $59,047. A married couple earning $150,000 would owe about $5,889 in state tax.
What is the West Virginia standard deduction for 2026?
West Virginia does not offer a standard deduction in our 2026 data. Instead, a personal exemption of $2,000 for single filers ($4,000 married filing jointly) reduces taxable income. For a single filer earning $75,000, West Virginia taxable income works out to about $73,000 in our estimate. See the rules section on this page for income limits that can reduce these amounts.
Does West Virginia have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in West Virginia, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $10,216 in combined federal and West Virginia income tax.
How does West Virginia income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,546 in West Virginia income tax, the 25th-lowest among the 50 states and DC. Among neighbors, Ohio would take $1,619 and Virginia $3,498. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this West Virginia tax estimate exact?
It is an estimate. We apply West Virginia’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every West Virginia subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or West Virginia’s tax agency for final numbers.