West Virginia income tax rate 2026
OfficialWest Virginia rates, brackets and the tax on common salaries.
- Rate
- 2.11% to 4.58%
- Tax on $75,000
- $2,546
- 3.4% effective
- Tax on $100,000
- $3,691
- 3.7% effective
- Rank among taxing states
- #26 of 42
- by tax taken on $75,000, 1 takes the most
What is the West Virginia income tax rate in 2026?
West Virginia taxes wages at 2.11% to 4.58% in 2026. On a $75,000 salary, West Virginia income tax is $2,546, an effective rate of 3.39%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
West Virginia income tax brackets for 2026
West Virginia has 5 brackets for single filers, from 2.11% to 4.58%. The 4.58% top bracket starts at $60,000 of taxable income for a single filer. West Virginia tax is owed on top of federal income tax, which follows the federal tax brackets for 2026.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 2.11% |
| $10,000 | 2.81% |
| $25,000 | 3.16% |
| $40,000 | 4.22% |
| $60,000 | 4.58% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 2.11% |
| $10,000 | 2.81% |
| $25,000 | 3.16% |
| $40,000 | 4.22% |
| $60,000 | 4.58% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 2.11% |
| $10,000 | 2.81% |
| $25,000 | 3.16% |
| $40,000 | 4.22% |
| $60,000 | 4.58% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much West Virginia income tax do you pay on $100,000?
On $100,000 of wages, West Virginia income tax is $3,691 in 2026, an effective rate of 3.69%. The table runs from $30,000 to $300,000. Enter your own pay in the West Virginia tax calculator to see every paycheck. At the low end, see what a full-time job keeps at the minimum wage in West Virginia.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the West Virginia standard deduction in 2026?
West Virginia has no standard deduction of its own. Instead, each filer gets a personal exemption of $2,000 in 2026.
- Standard deduction, single
- None
- Married filing jointly
- None
- Personal exemption
- $2,000
How did West Virginia income tax change in 2026, and what changes in 2027?
West Virginia cut its rate to 2.11% to 4.58% in 2026, from a range of 2.22% to 4.82% in 2025. No 2027 schedule has been published yet.
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 2.22% | 4.82% | none | official |
| 2026 | progressive | 2.11% | 4.58% | none | official |
How does West Virginia income tax compare with other states?
On $75,000, West Virginia income tax ranks #26 of 42 states that tax wages, where #1 takes the most. The state income tax rates for 2026 page compares all of them.
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is West Virginia income tax withheld from a paycheck?
Employers withhold West Virginia income tax from each paycheck, using the Form WV/IT-104 each employee fills in. On a $75,000 salary paid every two weeks, that is $106.00 a paycheck. West Virginia employers withhold about $210 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Percentage method from Form IT-100.2A (March 2026): wages minus $2,000 a year per exemption, then the two-earner table, which applies unless the employee asks for the lower one-earner table, rounded to the dollar. The calculator assumes Form WV/IT-104 with exemptions for you, a spouse and each dependent, and the default two-earner table.
Questions people ask
How much West Virginia tax is withheld from a bonus?
No separate rate in the 2026 tables: bonuses are withheld with the regular tables (aggregate method).
Does West Virginia tax overtime and tips?
Yes. West Virginia taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but West Virginia has not adopted that.
Do 401(k) contributions lower West Virginia income tax?
Yes. Traditional 401(k) contributions lower West Virginia taxable wages, as they do for federal income tax.