West Virginia State Tax Calculator 2026
Estimate your West Virginia state income tax and take-home pay for tax year 2026.
Last updated: November 2025 · Source
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West Virginia 2026 tax overview
2026 5% rate cut retroactive to Jan 1; top rate ~4.58%. Same schedule for all filing statuses.
Breakdown
West Virginia income tax brackets, 2026
Rates apply to each slice of taxable income in turn, not to the whole amount. Reaching the 4.58% bracket does not mean paying 4.58% on everything. Figures are for single filers unless the state uses one schedule for all statuses.
| Taxable income | Rate | Tax on this bracket |
|---|---|---|
| $0 to $10,000 | 2.11% | $211 max |
| $10,000 to $25,000 | 2.81% | $422 max |
| $25,000 to $40,000 | 3.16% | $474 max |
| $40,000 to $60,000 | 4.22% | $844 max |
| Over $60,000 | 4.58% | 4.58% of everything above $60,000 |
Brackets apply to income after the West Virginia standard deduction of $0 single and $0 married filing jointly, which is separate from the federal standard deduction.
Frequently Asked Questions
What are the 2026 West Virginia income tax rates?
West Virginia uses a 5-bracket progressive schedule for 2026, running from 2.11% to 4.58%. The top rate starts at $60,000 of taxable income. 2026 5% rate cut retroactive to Jan 1; top rate ~4.58%. Same schedule for all filing statuses.
At what income does the top West Virginia tax rate start?
The 4.58% top rate applies to taxable income above $60,000. Below that, 4 lower brackets apply in sequence, so your average rate is always lower than your top rate.
What is the 2026 West Virginia standard deduction?
West Virginia allows a state standard deduction of $0 for single filers and $0 for married filing jointly in 2026. This is separate from the federal standard deduction, which is $16,100 and $32,200 respectively.
Does West Virginia have tax reciprocity with neighbouring states?
Yes. West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania, Virginia. If you live in one of those states and work in West Virginia, you file and pay only where you live, and you give your employer the relevant non-residence certificate so West Virginia tax is not withheld. Without that form the tax is withheld anyway and you have to file a West Virginia return to get it back.
Does West Virginia tax Social Security and retirement income?
West Virginia completed its Social Security phase-out in 2026, so benefits are now fully exempt regardless of income, after being 35% exempt in 2024 and 65% in 2025. Up to $2,000 of government pension income is also exempt.
What surprises people most about West Virginia income tax?
West Virginia cuts its rates whenever a statutory revenue trigger is met, which produced a 4% cut retroactive to 1 January 2026.