West Virginia tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 2.11% – 4.58% |
| Standard deduction | None |
| Personal exemption | Single $2,000 · Married filing jointly $4,000 · Head of household $2,000 · per dependent $2,000 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
West Virginia income tax brackets 2026
Rates apply to West Virginia taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|---|---|---|---|
| 2.11% | $0 | $0 | $0 | $0 |
| 2.81% | $10,000 | $10,000 | $10,000 | $5,000 |
| 3.16% | $25,000 | $25,000 | $25,000 | $12,500 |
| 4.22% | $40,000 | $40,000 | $40,000 | $20,000 |
| 4.58% | $60,000 | $60,000 | $60,000 | $30,000 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| West Virginia income tax | $80.30 | $2,088 |
| Take-home pay | $2,012.29 | $52,320 |
Effective tax rate 19.5%; tax on the next dollar earned 24.2%. West Virginia taxable income is $63,000.
Second example: $120,000, married filing jointly, two children
Take-home $100,848 a year ($3,878.77 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, West Virginia income tax $4,332.
How the West Virginia estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- West Virginia has no standard deduction in our data. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the brackets.
- Divide the annual total by your number of paychecks.
What this West Virginia calculator does not model
- West Virginia Earned Income Credit
- Low-Income Family Tax Credit
- Natural Resources Property Tax Credit
- Homestead Excess Property Tax Credit
- Social Security income modification (WV partially excludes SS)
- Military retirement income modification
- Senior Citizen or Disability modification
- Part-year and nonresident allocation
Data notes
- SB 392 (signed March 31, 2026 by Governor Morrisey) enacted a 5% across-the-board income tax rate cut retroactive to January 1, 2026. Codified at W. Va. Code § 11-21-4j.
- 2026 WV rates after the cut: 2.11% (was 2.22%); 2.81% (was 2.96%); 3.16% (was 3.33%); 4.22% (was 4.44%); 4.58% (was 4.82%).
- WV uses the same rate schedule for single, married filing jointly, and head of household. Married filing separately uses half the threshold amounts.
- WV personal exemption is $2,000 per exemption (IT-140 line 6; $500 if zero exemptions). WV starts from federal adjusted gross income.
- Effective date: WV withholding tables updated effective June 12, 2026, with the retroactive rate cuts applied to the full 2026 tax year.
Sources
- State income tax: West Virginia 2025 Personal Income Tax Forms & Instructions (IT-140 line 6: $2,000 per exemption) (read 2026-10-07)
- State income tax: West Virginia Tax Division — 2026 Income Tax Rate Cut (SB 392, signed 3/31/2026, effective 1/1/2026) (read 2026-10-07)
- State income tax: West Virginia Tables for Percentage Method of Withholding (IT-100.2.A, updated 2026) (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Kentucky, Maryland, Ohio, Pennsylvania, Virginia
States with a similar tax setup: Missouri, Nebraska, New Jersey, South Carolina, Arkansas, New Mexico
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.