Last updated: September 2026

West Virginia Income Tax Calculator

West Virginia cut every income tax rate by 5% for 2026, retroactive to January 1, bringing the top rate to 4.58%. A single filer earning $80,000 owes about $2,775, against $2,921 for 2025. It is also the first year all Social Security benefits are exempt, whatever your income.

West Virginia tax data current for 2025 & 2026 · 2027 available as a projection · Updated for the One Big Beautiful Bill Act

Estimate Your Tax Bill

Income
$
$

SE tax and the deductible half are calculated automatically.

$
Deduction
Standard deduction —

Results update automatically as you type.

Estimated Total Tax
—
federal + state + SE
Wages / Salary —
Total Income —
Adj. Gross Income —
Standard Deduction —
Taxable Income —
Federal Income Tax —
Total Tax —
Effective Rate
—
total tax / total income
Marginal Rate
—
federal, on last dollar

Estimate only. Does not include credits, AMT, or investment income at preferential rates.

Federal Tax Bracket Breakdown

Enter your income above to see how your tax is calculated bracket by bracket.

West Virginia Income Tax at Common Salaries (2026)

Estimated annual federal and West Virginia state income tax for a single filer, after the standard deduction. Numbers reflect the 2026 IRS tax tables and the 2026 West Virginia state tax schedule. FICA (Social Security and Medicare) is not income tax — see the calculator above for full paycheck modeling.

Salary Federal Tax WV Tax Total Income Tax Effective Rate
$40,000 $2,620 $1,043 $3,663 9.2%
$60,000 $5,020 $1,866 $6,886 11.5%
$80,000 $8,770 $2,775 $11,545 14.4%
$100,000 $13,170 $3,691 $16,861 16.9%
$150,000 $24,734 $5,981 $30,715 20.5%
$200,000 $36,734 $8,271 $45,005 22.5%

Single filer using the standard deduction. No tax credits, itemized deductions, or pre-tax adjustments.

What's different about West Virginia income tax

Same brackets for everyone except separate filers

Single filers, heads of household, and married couples filing jointly all use the same five brackets: 2.11% up to $10,000, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000, 4.58% above $60,000. Married couples filing separately get brackets half as wide. Because a joint return gets no wider brackets, a two-earner couple reaches the top rate at the same taxable income as one single filer.

Exemptions instead of a standard deduction

West Virginia has no standard deduction. Each person on the return, and each dependent, is a $2,000 exemption; anyone who claims no exemptions gets $500. Workers with federal AGI of $10,000 or less can subtract their earned income, up to $10,000, through the low-income earned income exclusion, and a Family Tax Credit can erase the tax for low-income households.

Social Security is fully exempt from 2026

Social Security has been fully exempt since 2022 for filers with federal AGI of $50,000 or less ($100,000 joint). HB 4880 (2024) phased in the rest: filers above those limits could exempt 35% of benefits for 2024, 65% for 2025, and 100% from 2026. People 65 or older also get an $8,000 modification, reduced by what they exempt for Social Security.

A refund of car property tax

The Motor Vehicle Property Tax Adjustment Credit returns personal property tax paid on time on eligible cars, trucks, motorcycles, and some other vehicles as an income tax credit. People who don't need to file a return can claim it through the Tax Division's MyTaxes site.

West Virginia tax credits (2025 returns)

Credits come off the tax itself, after the brackets. The calculator applies only the ones marked; the rest depend on your family and income, so subtract any you qualify for from the estimate.

Credit Amount Who gets it In calculator
Personal exemption $2,000 per person and dependent All filers Yes
Family Tax Credit Up to 100% of the tax Low-income households, by family size No
Motor Vehicle Property Tax Adjustment Credit Personal property tax paid on eligible vehicles Vehicle owners who paid on time No
Child and dependent care credit 50% of the federal credit Filers with the federal credit No

West Virginia Income Tax Brackets (2026)

Tax RateSingle FilerMarried 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 $60,000Over $60,000
Personal exemption
$2,000 single · $4,000 joint

2026 update:SB 392, signed March 31, 2026 and retroactive to January 1, cut every rate by 5%: from 2.22%–4.82% to 2.11%–4.58%.

Brackets shown are marginal: each rate applies only to the portion of taxable income within that bracket, not your total income. Taxable income equals gross wages minus pre-tax deductions and the personal exemption.

Filing and paying West Virginia income tax

Return
Form IT-140, due April 15. Attach W-2s and 1099s, or the withholding is disallowed.
Withholding
Employers use the Tax Division's March 2026 tables (IT-100.2A), which reflect the new rates, with Form IT-104.

To see how West Virginia sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.

How West Virginia Income Tax Compares to Neighboring States

Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:

State State Tax Total Income Tax vs. West Virginia
West Virginia (here) $3,691 $16,861 —
Pennsylvania $3,070 $16,240 -$621
Maryland $4,386 $17,556 +$695
Virginia $4,936 $18,106 +$1,245
Kentucky $3,382 $16,552 -$309
Ohio $1,981 $15,151 -$1,710

A negative "vs." figure means that state collects less total income tax than West Virginia. Federal portion is identical across states; only state tax varies.

Frequently Asked Questions

What is the West Virginia state income tax rate for 2026?

West Virginia state income tax for 2026 ranges from 2.11% on the lowest bracket to 4.58% on income above $60,000 (single filer). The top rate starts low enough that most full-time earners pay it on part of their income.

How much income tax will I pay in West Virginia on a $100,000 salary?

For a single filer earning $100,000 in West Virginia in 2026, expect approximately $13,170 in federal income tax and $3,691 in West Virginia state income tax — for a total income tax of about $16,861, an effective rate of 16.9%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.

What are West Virginia's income tax rates for 2026?

2.11%, 2.81%, 3.16%, 4.22%, 4.58%, after a 5% cut under SB 392 retroactive to January 1, 2026.

Does West Virginia tax Social Security in 2026?

No. From 2026 all Social Security benefits included in federal AGI are exempt, regardless of income.

Does West Virginia have a standard deduction?

No. It allows a $2,000 exemption for each person and dependent instead.

For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.

More West Virginia Calculators

West Virginia Paycheck Calculator
Per-paycheck take-home after federal and state income tax and FICA.
West Virginia Sales Tax
West Virginia state and city sales tax rates, with a calculator.

All-States Income Tax

The general income tax calculator with every U.S. state.

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