West Virginia income tax rates for 2026
Five brackets from 2.11% to 4.58% after a 2026 rate cut, with the same thresholds for single and joint filers. The calculation starts from federal adjusted gross income with West Virginia modifications. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 2.11% | $0 – $10,000 |
| 2.81% | $10,001 – $25,000 |
| 3.16% | $25,001 – $40,000 |
| 4.22% | $40,001 – $60,000 |
| 4.58% | Over $60,000 |
Deductions, exemptions and credits
Before the rates apply, West Virginia allows a personal exemption of $2,000 (single) or $4,000 (joint). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in West Virginia
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $2,000 (personal exemption) = $73,000.00
Brackets: 2.11% × $10,000.00 + 2.81% × $15,000.00 + 3.16% × $15,000.00 + 4.22% × $20,000.00 + 4.58% × $13,000.00 = $2,545.90
West Virginia income tax = $2,545.90 — an effective rate of 3.39% and a marginal rate of 4.58%.
West Virginia income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $727 | 2.42% | $664 | 2.21% |
| $50,000 | $1,444 | 2.89% | $1,360 | 2.72% |
| $75,000 | $2,546 | 3.39% | $2,454 | 3.27% |
| $100,000 | $3,691 | 3.69% | $3,599 | 3.6% |
| $150,000 | $5,981 | 3.99% | $5,889 | 3.93% |
| $250,000 | $10,561 | 4.22% | $10,469 | 4.19% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
West Virginia compared with nearby states
At $75,000 (single), West Virginia ranks 26 of 51 for state income tax, where 1 is the highest.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| West Virginia | $2,546 | 3.39% | 4.58% |
| Ohio | $1,629 | 2.17% | 2.75% |
| Pennsylvania | $2,303 | 3.07% | 3.07% |
| Maryland | $3,199 | 4.27% | 6.5% |
| Virginia | $3,498 | 4.66% | 5.75% |
| Kentucky | $2,507 | 3.34% | 3.5% |
More about taxes in West Virginia
- West Virginia cut every rate again for 2026 (SB 392), lowering the top rate from 4.82% to 4.58%.
Frequently asked questions
What is the West Virginia income tax rate for 2026?
Five brackets from 2.11% to 4.58% after a 2026 rate cut, with the same thresholds for single and joint filers. A single filer with $75,000 of income is in the 4.58% bracket but pays an effective 3.39%, because lower slices of income are taxed at lower rates.
How much West Virginia income tax do I pay on $75,000?
About $2,546 for a single filer — 3.39% of income — after $2,000 of personal exemption. A married couple with $150,000 owes about $5,889.
What deductions does West Virginia allow?
West Virginia allows a personal exemption of $2,000 (single) or $4,000 (joint). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is West Virginia's income tax higher than its neighbors'?
At $75,000 (single), West Virginia ranks 26 of 51 for state income tax, where 1 is the highest. Among nearby states, Ohio is lowest at $1,629 and Virginia is highest at $3,498.
Estimates only — not tax advice. West Virginia figures: West Virginia SB 392 (2026), retroactive to January 1, 2026. Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.