West Virginia Income Tax Rates, Brackets, and Calculator for 2026
West Virginia has five income tax brackets with income tax rates from 2.11% to 4.58% for 2026. Compare WV state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where West Virginia ranks among states.
West Virginia has five individual income tax brackets with rates from 2.11% to 4.58% for 2026. Its progressive system applies each rate only to the portion of taxable income within that bracket. Single and Married Filing Jointly taxpayers use the same bracket thresholds, while Married Filing Separately thresholds are half those amounts. The calculator and tables below compare West Virginia taxes across income levels, filing statuses, and states, with examples showing how personal exemptions and shared bracket thresholds affect the results.
The West Virginia Legislature establishes the income tax rules, while the West Virginia Tax Division administers them and publishes the tax forms and instructions. The Division's 2026 rate-cut guidance provides the rates and brackets we use in our calculations, including the reduced top rate of 4.58% under Senate Bill 392. We use the unchanged personal exemptions and published 2025 Family Tax Credit tables from the IT-140 instructions while final 2026 instructions are pending. For calendar-year filers, federal Form 1040 series returns and West Virginia Form IT-140 tax returns for income earned in 2026 are generally due April 15, 2027.
West Virginia has no general standard deduction, but personal exemptions reduce taxable income. Our calculator also includes the Family Tax Credit, which can reduce or eliminate state income tax for qualifying lower-income households. The married couple in our examples receives twice the personal exemptions, but the shared bracket thresholds still produce a marriage penalty. The step-by-step examples show how these provisions affect taxable income and the final amount of state tax.
Tax Calculator
West Virginia Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate West Virginia income tax for 2026. Results open in our All 50 States income tax calculator with West Virginia highlighted. The table below shows West Virginia income tax for a Single filer earning $50,000 to $150,000 annually. Notice how the effective rate rises across this range as more income reaches the higher brackets and the personal exemption offsets a smaller share of income.
How Much Will You Pay in West Virginia?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $1,444 | 4.22% | 2.89% | 25 |
| $75,000 | $2,546 | 4.58% | 3.39% | 26 |
| $100,000 | $3,691 | 4.58% | 3.69% | 25 |
| $125,000 | $4,836 | 4.58% | 3.87% | 25 |
| $150,000 | $5,981 | 4.58% | 3.99% | 24 |
West Virginia stays near the middle nationally across these income levels, ranking between 24th and 26th even as its effective rate rises from 2.89% to 3.99%. At $100,000 of annual income, a Single filer pays an estimated $3,691 in West Virginia state income tax for 2026. The marginal tax rate reached is 4.58%, while the effective tax rate is 3.69%. The personal exemption and income taxed in lower brackets keep the effective rate below the marginal rate.
The ranked estimates assume full-year West Virginia residency, Single filing status, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as another taxpayer's dependent. They include the $2,000 West Virginia personal exemption, which has remained unchanged since 1987 and is not adjusted annually for inflation. West Virginia has no general standard deduction.
Our calculator also includes the Family Tax Credit using the published 2025 tables, but the credit is $0 at all five income levels shown. No other deductions, income adjustments, or tax credits are included. Federal, payroll, and local taxes are excluded. The step-by-step examples further down the page explain how West Virginia income tax is calculated for Single and Married Filing Jointly households.
Tax Rates
West Virginia Income Tax Rates
West Virginia's five individual income tax rates are 2.11%, 2.81%, 3.16%, 4.22%, and 4.58% for 2026. The same rates apply to Single, Married Filing Jointly, Married Filing Separately, and Head of Household. Single, Married Filing Jointly, and Head of Household use the same bracket thresholds, while Married Filing Separately thresholds are half those amounts. The joint thresholds do not double the Single amounts, which can create a marriage penalty for two-income couples. Each rate applies only to the portion of taxable income within that bracket.
2026 West Virginia Income Tax Brackets
| Bracket | Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 1 | 2.11% | $0 - $10,000 | $0 - $10,000 | $0 - $5,000 | $0 - $10,000 |
| 2 | 2.81% | $10,001 - $25,000 | $10,001 - $25,000 | $5,001 - $12,500 | $10,001 - $25,000 |
| 3 | 3.16% | $25,001 - $40,000 | $25,001 - $40,000 | $12,501 - $20,000 | $25,001 - $40,000 |
| 4 | 4.22% | $40,001 - $60,000 | $40,001 - $60,000 | $20,001 - $30,000 | $40,001 - $60,000 |
| 5 | 4.58% | $60,001+ | $60,001+ | $30,001+ | $60,001+ |
West Virginia reduced its income tax rates for 2026 under Senate Bill 392, lowering the top rate from 4.82% to 4.58%. The law reduced each previous rate by approximately 5%, with the resulting rates rounded to two decimal places. This is a relative reduction in the rates, not a five-percentage-point cut. The new schedule applies to income earned beginning January 1, 2026.
The 2026 law left the bracket thresholds unchanged, and West Virginia does not adjust them annually for inflation. As wages rise with inflation, more income can reach higher brackets even when purchasing power has not increased. Further rate reductions are possible and depend on the revenue conditions and certifications required by state law.
Compare States
Compare West Virginia to Other States
The next table compares West Virginia with its five neighboring states at $75,000 of annual income for a Single filer. North Carolina and Tennessee are also included for a broader regional comparison. States appear from lowest to highest state income tax, with the difference measured against West Virginia. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage. Tennessee provides a comparison with a state that has no individual income tax.
West Virginia vs Other States at $75,000 of Income (2026)
| State Name | State Tax | Difference | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|---|
| Tennessee | $0 | −$2,546 | 0% | 0.00% | 1 |
| Ohio | $1,619 | −$927 | 2.75% | 2.16% | 12 |
| Pennsylvania | $2,303 | −$243 | 3.07% | 3.07% | 19 |
| North Carolina | $2,484 | −$62 | 3.99% | 3.31% | 22 |
| Kentucky | $2,507 | −$39 | 3.5% | 3.34% | 23 |
| West Virginia | $2,546 | $0 | 4.58% | 3.39% | 26 |
| Maryland | $3,199 | +$653 | 4.75% | 4.27% | 39 |
| Virginia | $3,498 | +$953 | 5.75% | 4.66% | 45 |
Five of the seven comparison states have lower estimated state income tax than West Virginia at this income level. West Virginia's $2,546 tax is closest to Kentucky's $2,507, a difference of about $39 despite their different marginal rates. West Virginia is about $927 higher than Ohio, but $653 lower than Maryland and $953 lower than Virginia. Local taxes are excluded, including Maryland's county and Baltimore City income taxes.
Examples
West Virginia Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using these income amounts and the corresponding filing status.
To simplify the calculations, both examples assume full-year West Virginia residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. In the comparison table, we first reduce household income by the West Virginia personal exemptions to calculate taxable income. We then apply the state brackets and subtract any Family Tax Credit to calculate West Virginia state income tax. Neither household qualifies for that credit at these incomes. No other deductions, income adjustments, or tax credits are included.
2026 West Virginia Filing Status Comparison
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Personal Exemptions | $2,000 | $4,000 |
| Taxable Income | $73,000 | $146,000 |
| Tax Before Credits | $2,546 | $5,889 |
| Family Tax Credit | $0 | $0 |
| State Income Tax | $2,546 | $5,889 |
| Effective Tax Rate | 3.39% | 3.93% |
| Marginal Tax Rate | 4.58% | 4.58% |
Looking at the table above, we can see that both households reach West Virginia's 4.58% bracket. The married couple receives twice the personal exemptions, but the joint bracket thresholds are the same as the Single thresholds. The couple's $5,889.30 tax exceeds the combined $5,091.80 tax of two single filers by $797.50, creating a marriage penalty in this comparison. The Married Filing Jointly effective rate is 3.93%, compared with 3.39% for Single. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the $2,000 personal exemption leaves $73,000 of West Virginia taxable income. That income fills the first four brackets, with the remaining $13,000 taxed at 4.58% in the fifth bracket.
- West Virginia taxable income: Subtract the personal exemption from household income. $75,000 − $2,000 = $73,000
- Tax through the first four brackets: Apply each rate to the income within that bracket. $10,000 × 2.11% = $211.00 $15,000 × 2.81% = $421.50 $15,000 × 3.16% = $474.00 $20,000 × 4.22% = $844.00 Then add the results. $211.00 + $421.50 + $474.00 + $844.00 = $1,950.50
- Tax on the fifth bracket: Subtract $60,000 from $73,000, leaving $13,000 taxed at 4.58%. $13,000 × 0.0458 = $595.40
- Family Tax Credit: The published 2025 table assigns a 0% credit when modified federal adjusted gross income exceeds $18,350 for a family of one. The Single filer's $75,000 income exceeds that limit, so multiply the tax before credits by 0%. $2,545.90 × 0% = $0
- Estimated West Virginia income tax: Add the tax from the lower brackets and the fifth bracket, then subtract the Family Tax Credit. $1,950.50 + $595.40 − $0 = $2,545.90
To calculate the West Virginia effective tax rate, we divide $2,545.90 of state income tax by $75,000 of household income. The result is 3.39%, rounded. The calculated state income tax rounds to $2,546 in the comparison table.
The West Virginia marginal tax rate is 4.58%, the rate applied to the next dollar of West Virginia taxable income. The personal exemption and income taxed in lower brackets keep the effective rate below that marginal rate.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the calculation to a married couple filing jointly. Each spouse earns $75,000, for a combined household income of $150,000. Subtracting their two $2,000 personal exemptions leaves $146,000 of West Virginia taxable income. The couple uses the same bracket thresholds as the Single filer, with the amount above $60,000 taxed at 4.58%.
- West Virginia taxable income: Combine the personal exemptions for the taxpayer and spouse. $2,000 + $2,000 = $4,000 Then subtract them from household income. $150,000 − $4,000 = $146,000
- Tax through the first four brackets: The joint thresholds match the Single thresholds, so the tax on the first $60,000 is the same. $10,000 × 2.11% = $211.00 $15,000 × 2.81% = $421.50 $15,000 × 3.16% = $474.00 $20,000 × 4.22% = $844.00 Then add the results. $211.00 + $421.50 + $474.00 + $844.00 = $1,950.50
- Tax on the fifth bracket: Subtract $60,000 from $146,000, leaving $86,000 taxed at 4.58%. $86,000 × 0.0458 = $3,938.80
- Family Tax Credit: The published 2025 table assigns a 0% credit when modified federal adjusted gross income exceeds $23,850 for a family of two filing jointly. The couple's $150,000 income exceeds that limit, so multiply the tax before credits by 0%. $5,889.30 × 0% = $0
- Estimated West Virginia income tax: Add the tax from the lower brackets and the fifth bracket, then subtract the Family Tax Credit. $1,950.50 + $3,938.80 − $0 = $5,889.30
To calculate the West Virginia effective tax rate, we divide $5,889.30 of state income tax by $150,000 of household income. The result is 3.93%, rounded, compared with 3.39% for Single. The calculated state income tax rounds to $5,889 in the comparison table. The couple pays a larger share of household income in state tax because the joint brackets do not widen as taxable income doubles.
The West Virginia marginal tax rate is 4.58%, the same as in the Single example. Both households have taxable income above $60,000, but a larger share of the couple's income falls in that top bracket.
Takeaway
West Virginia Income Tax Takeaways
Effective rates are lower than the bracket rate
Our Single example at $75,000 produces an estimated $2,546 in West Virginia income tax, while the Married Filing Jointly example at $150,000 produces $5,889. Their effective rates are 3.39% and 3.93%, below the 4.58% marginal rate reached by both households. The personal exemptions and income taxed in lower brackets reduce the share of household income paid in state tax.
Shared brackets create a marriage penalty
The married couple's $5,889.30 tax is $797.50 more than the combined $5,091.80 tax of two single filers earning $75,000 each. The personal exemptions double, but the Married Filing Jointly bracket thresholds are the same as the Single thresholds. More of the couple's combined taxable income therefore falls in the 4.58% bracket. Other income splits, deductions, and credits can change the result.
The Family Tax Credit helps lower-income households
West Virginia's Family Tax Credit can reduce or eliminate state income tax for qualifying households. The credit covers up to 100% of state income tax, depending on family size and modified federal adjusted gross income. Under the published 2025 tables, the credit is fully phased out above $18,350 for a Single filer with no dependents or $23,850 for a married couple filing jointly with no dependents. Our calculator applies the credit to qualifying households using these tables.
West Virginia stays near the middle nationally
For Single filers, West Virginia ranks between 24th and 26th across the $50,000 to $150,000 income levels shown, with 1 representing the lowest effective rate. Its effective rate rises from 2.89% to 3.99% across that range, while its national position changes little. At $75,000, West Virginia has higher estimated state income tax than five of the seven comparison states. Its tax is about $39 more than Kentucky's and $953 less than Virginia's. These comparisons exclude local taxes.
FAQ
Frequently Asked Questions
What is the West Virginia income tax rate for 2026?
West Virginia has five individual income tax rates for 2026: 2.11%, 2.81%, 3.16%, 4.22%, and 4.58%. Each rate applies only to the portion of taxable income within its bracket. Married Filing Separately taxpayers use narrower thresholds than the other filing statuses.
Did West Virginia income tax rates decrease for 2026?
Yes, Senate Bill 392 reduced each personal income tax rate by approximately 5% of its 2025 level, with the resulting rates rounded to two decimal places. For example, the top rate decreased from 4.82% to 4.58%. The dollar thresholds for the five brackets did not change.
How much is West Virginia income tax on $75,000?
A Single filer earning $75,000 in wages owes an estimated $2,546 in West Virginia state income tax for 2026. The $2,000 personal exemption leaves $73,000 of taxable income. The effective tax rate is 3.39%, and the marginal tax rate is 4.58%.
How much is West Virginia income tax on $100,000?
A Single filer earning $100,000 in wages owes an estimated $3,691 in West Virginia state income tax for 2026. The $2,000 personal exemption leaves $98,000 of taxable income. The effective tax rate is 3.69%, and the marginal tax rate is 4.58%.
What is the West Virginia marginal tax rate?
Your marginal tax rate is the rate applied to the next dollar of West Virginia taxable income. It depends on taxable income and filing status, with rates from 2.11% to 4.58% for 2026. Our Single example at $75,000 and married couple earning $150,000 both reach the 4.58% bracket.
What is the West Virginia effective tax rate?
The effective tax rate is West Virginia state income tax divided by household income, expressed as a percentage. Our Single example at $75,000 has a 3.39% effective rate, while the married couple earning $150,000 has a 3.93% effective rate. Personal exemptions and income taxed in lower brackets keep both effective rates below the 4.58% marginal rate.
Does West Virginia have a marriage penalty?
Yes, in our comparison of a married couple earning $75,000 each with two Single filers earning the same amounts. The couple owes $5,889.30, which is $797.50 more than the combined $5,091.80 tax of the two Single filers. Personal exemptions double, but the joint bracket thresholds are the same as the Single thresholds. Filing separately generally does not avoid this bracket effect because the separate thresholds are half the Single amounts. Other income splits, deductions, and credits can change the result.
Does West Virginia have a standard deduction?
No, West Virginia does not provide a general standard deduction or a state itemized deduction. Neither the federal standard deduction nor the itemized deductions on federal Schedule A are subtracted on Form IT-140. State-specific income modifications, exemptions, and the low-income earned income exclusion can reduce taxable income when applicable.
How much is the West Virginia personal exemption for 2026?
West Virginia allows a $2,000 personal exemption for each taxpayer, or $4,000 for a married couple filing jointly. These amounts have remained unchanged since 1987 and are not adjusted annually for inflation. A taxpayer claimed as another person's dependent cannot claim the regular personal exemption, but a return with no exemptions receives a $500 exemption instead.
Does West Virginia allow a dependent exemption?
Yes, West Virginia allows a $2,000 exemption for each qualifying dependent, using federal dependency rules to determine eligibility. The exemption reduces taxable income before the state tax rates apply.
How much is the West Virginia low-income earned income exclusion?
Qualifying taxpayers with federal adjusted gross income of $10,000 or less may exclude earned income from West Virginia taxable income. The exclusion is the smallest of federal adjusted gross income, qualifying earned income, or $10,000. For Married Filing Separately taxpayers, the income limit and maximum exclusion are $5,000. Our calculator does not separately apply this exclusion because the Family Tax Credit already reduces tax to $0 at these income levels under our assumptions.
How much is the West Virginia Family Tax Credit?
The nonrefundable Family Tax Credit ranges from 10% to 100% of state income tax due, depending on family size and modified federal adjusted gross income. Under the published 2025 tables used in our calculator, a Single taxpayer with a family size of one receives the full credit through $15,650 and a partial credit through $18,350. A married couple filing jointly with a family size of two receives the full credit through $21,150 and a partial credit through $23,850. Larger families have higher income limits, while Married Filing Separately taxpayers use a separate table.
How much is the West Virginia Child and Dependent Care Credit for 2026?
West Virginia allows a nonrefundable credit equal to 50% of the federal child and dependent care credit. For 2026, the state credit can reach $750 for one qualifying person or $1,500 for two or more, depending on the federal credit allowed. It cannot exceed the West Virginia income tax owed. Our calculator does not include this credit.
Does West Virginia have wage-tax reciprocity with other states?
Yes, West Virginia has wage-tax reciprocity with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. Qualifying wages and salaries are generally taxed by the worker's state of residence rather than the state where the work is performed. A West Virginia resident working in one of these states generally claims a refund of any state tax withheld there instead of a West Virginia credit for that tax. Residency requirements still apply, including special rules for Pennsylvania and Virginia residents who spend more than 183 days in West Virginia.
References:
- 2026 Income Tax Rate Cut. West Virginia Tax Division. Explains Senate Bill 392 and provides the enacted 2026 rates and calculation formulas, including the separate-return schedule. Retrieved October 22, 2026.
- West Virginia Code § 11-21-4j, 2026 Income Tax Rates. West Virginia Legislature. Establishes the rates effective January 1, 2026, shared Single/joint thresholds, and half-sized separate thresholds. The bracket thresholds are fixed rather than indexed annually. Retrieved October 22, 2026.
- West Virginia Code § 11-21-4h, Future Personal Income Tax Reductions. West Virginia Legislature. Specifies the revenue test, rate-reduction calculation, timing, and certification requirements for future conditional cuts. Retrieved October 22, 2026.
- 2025 Personal Income Tax Forms and Instructions (PDF). West Virginia Tax Division. Provides the 2025 Family Tax Credit tables on printed page 12, exemption instructions, and the low-income earned income exclusion worksheet on page 29. Schedule A and Schedule E instructions explain wage reciprocity, residency conditions, and the treatment of tax withheld by reciprocal states. These annual instructions support the filing rules and explicitly labeled 2025 credit amounts. Current examples use the enacted 2026 rates. Retrieved October 22, 2026.
- West Virginia Code § 11-21-12, Income Modifications and West Virginia Code § 11-21-16, Personal Exemptions. West Virginia Legislature. Defines state income adjustments and the $2,000 personal/dependent exemption in effect since 1987, including the $500 exception for taxpayers claimed as dependents. Retrieved October 22, 2026.
- West Virginia Code § 11-21-14, Standard Deduction and West Virginia Code § 11-21-15, Itemized Deduction. West Virginia Legislature. Subsections 14(c) and 15(e) end these deductions for tax years after 1986, supporting the absence of a general standard or itemized deduction in the current calculation. Retrieved October 22, 2026.
- West Virginia Code § 11-21-10, Low-Income Earned Income Exclusion. West Virginia Legislature. Defines qualifying earned income and the $10,000 federal adjusted gross income limit, reduced to $5,000 for separate returns. Retrieved October 22, 2026.
- West Virginia Code § 11-21-22, Low-Income Family Tax Credit. West Virginia Legislature. Establishes the nonrefundable credit based on family size and federal poverty guidelines. The annual instructions provide the income bands and credit percentages used in our calculator. Retrieved October 22, 2026.
- West Virginia Code § 11-21-26, Child and Dependent Care Credit. West Virginia Legislature. Allows a nonrefundable state credit equal to 50% of the federal child and dependent care credit allowed, beginning with tax year 2024. Retrieved October 22, 2026.
- Child and Dependent Care Credit Information: 2026 Changes. Internal Revenue Service. Provides the increased 2026 federal maximums of $1,500 for one qualifying person and $3,000 for two or more. The West Virginia FAQ applies the state's 50% rule to these amounts. Retrieved October 22, 2026.
- Maryland Income Tax Rates and Brackets. Comptroller of Maryland. Explains the county and Baltimore City income taxes excluded from our state-only comparison. Retrieved October 22, 2026.