West Virginia State Income Tax 2026
West Virginia has a graduated income tax in 2026, with 5 brackets from 2.22% to 4.82%. On a $75,000 salary a single filer owes about $2,680 in West Virginia income tax, an effective rate of 3.57%.
| Salary | West Virginia income tax per year | Effective state rate | Per month | Take-home after all taxes |
|---|---|---|---|---|
| $30,000 | $765 | 2.55% | $63 | $25,518 |
| $40,000 | $1,098 | 2.75% | $91 | $33,221 |
| $50,000 | $1,520 | 3.04% | $126 | $40,834 |
| $60,000 | $1,964 | 3.27% | $163 | $48,425 |
| $75,000 | $2,680 | 3.57% | $223 | $58,912 |
| $100,000 | $3,885 | 3.89% | $323 | $75,294 |
| $150,000 | $6,295 | 4.20% | $524 | $107,495 |
| $250,000 | $11,115 | 4.45% | $926 | $172,066 |
How West Virginia taxes wages
Statutory estimate, not the employer wage table. The calculator uses a personal exemption of $2,000 ($4,000 joint). West Virginia’s top rate on the January 2026 table is 4.82% above $60,000. A $2,000 personal exemption ($4,000 joint) comes off first. There is no standard deduction on that table. Source: West Virginia Tax Division.
What is not in the state income tax number
The state line here is income tax only. Federal income tax follows IRS Publication 15-T, and Social Security and Medicare are the same in every state. West Virginia has no employee local wage tax in this calculator.
West Virginia tax on a paycheck
For take-home pay after every tax, use the West Virginia paycheck calculator, or the West Virginia hourly to salary calculator if you are starting from a wage. Wages at the bottom of the scale: West Virginia minimum wage. Every state at once: state income tax rates.
| Single filer, taxable income | Rate | Married filing jointly, taxable income |
|---|---|---|
| $0 to $10,000 | 2.22% | $0 to $10,000 |
| $10,000 to $25,000 | 2.96% | $10,000 to $25,000 |
| $25,000 to $40,000 | 3.33% | $25,000 to $40,000 |
| $40,000 to $60,000 | 4.44% | $40,000 to $60,000 |
| Over $60,000 | 4.82% | Over $60,000 |
| State | Top rate | State income tax per year | Take-home per year |
|---|---|---|---|
| West Virginia income tax (this page) | 4.82% | $2,680 | $58,912 |
| Virginia income tax | 5.75% | $3,498 | $58,094 |
| Ohio income tax | 2.75% | $1,287 | $60,305 |
| Kentucky income tax | 3.5% | $2,507 | $59,085 |
Sources
Keep reading
Brackets used for the estimate
| Over | Rate |
|---|---|
| $0 | 2.22% |
| $10,000 | 2.96% |
| $25,000 | 3.33% |
| $40,000 | 4.44% |
| $60,000 | 4.82% |
| Over | Rate |
|---|---|
| $0 | 2.22% |
| $10,000 | 2.96% |
| $25,000 | 3.33% |
| $40,000 | 4.44% |
| $60,000 | 4.82% |
Source: West Virginia Tax Division. Head of household uses the single brackets on this page, except where the method above says otherwise.
Nearby calculators
Questions
Does West Virginia have a state income tax?
Yes. Statutory estimate, not the employer wage table. The top rate used on this page is 4.82%.
What is the West Virginia income tax rate in 2026?
5 brackets from 2.22% to 4.82%. The bracket table on this page lists every rate.
How much West Virginia income tax on $50,000?
About $1,520 a year for a single filer in 2026, an effective rate of 3.04%. Federal tax, Social Security and Medicare are extra.
How much West Virginia income tax on $100,000?
About $3,885 a year for a single filer in 2026, an effective rate of 3.89%.
Is this the amount an employer withholds?
It is an estimate of the tax owed using the statutory rates, not the state’s wage-bracket withholding table, so a pay stub can differ.