West Virginia Income Tax Calculator
West Virginia uses a progressive state income tax with 5 rates, up to a top rate of 4.58%.
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1/5 addedWest Virginia state tax brackets
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% |
| $60,000 – ∞ | 4.58% |
Take-home pay in West Virginia at different incomes
2026 estimates for a single filer with wage income: federal income tax, West Virginia income tax, and Social Security and Medicare (FICA). Self-employment tax, local taxes and state payroll taxes are not included.
| Gross salary | Federal tax | West Virginia tax | FICA | Total rate | Take-home / year | Take-home / month |
|---|---|---|---|---|---|---|
| $25,000 | $890 | $576 | $1,913 | 13.5% | $21,621 | $1,802 |
| $50,000 | $3,820 | $1,444 | $3,825 | 18.2% | $40,911 | $3,409 |
| $100,000 | $13,170 | $3,691 | $7,650 | 24.5% | $75,489 | $6,291 |
| $200,000 | $36,734 | $8,271 | $14,339 | 29.7% | $140,656 | $11,721 |
How West Virginia taxes your income
West Virginia uses 5 progressive rates from 2.11% to 4.58%. Only the slice of income inside each band is taxed at that band's rate, so your effective state rate is lower than the top rate.
We subtract an estimated $2,000 (the state standard deduction plus any dollar-amount personal exemption) from your income before applying the West Virginia brackets.
Not modelled: personal tax credits, most income-based phase-outs, deductibility of federal tax where a state allows it, local income taxes (for example city or county taxes), and state payroll taxes such as disability or family-leave contributions.
Rates cut by SB 392 (signed 2026-03-31, retroactive to 2026-01-01); thresholds unchanged from 2025.
Compare every state in state income tax rates.
West Virginia income tax FAQ
What is the West Virginia state income tax rate for 2026?+
West Virginia has a progressive state income tax for 2026, with rates rising to 4.58% at the top. See the bracket table above for each band.
How much tax would I pay on $50,000 in West Virginia?+
For a single filer earning $50,000 in wages, our estimate is $3,820 federal income tax, $1,444 West Virginia income tax and $3,825 Social Security and Medicare tax, a combined 18.2%, leaving about $40,911 a year ($3,409 a month).
Does West Virginia have a state income tax?+
Yes. West Virginia taxes wage income at progressive rates, in addition to federal income tax and Social Security and Medicare tax.
Does this calculator include Social Security and Medicare tax?+
The take-home table does: 6.2% Social Security on wages up to $184,500 plus 1.45% Medicare, and an extra 0.9% Medicare above $200,000. The interactive calculator above shows income tax only. Self-employment tax is not included.
Does West Virginia have local income taxes?+
Our estimate covers state income tax only. Some places charge extra local income tax (city, county or school district). Check West Virginia's revenue department for the local taxes that apply where you live or work.
How accurate is this West Virginia estimate?+
It is a planning estimate for a single filer. State brackets come from the Tax Foundation's 2026 table (published February 2026), updated for later rate changes we could confirm, and we do not model credits or most phase-outs. Confirm with the West Virginia revenue department before filing.