West Virginia income tax calculator
An effective rate of 3.39%, with 4.58% on the next dollar. That is the 27th-largest state income tax bill on $75,000 of the 51 jurisdictions.
- Top rate
- 4.58%
- Rate on your last dollar
- 4.58%
- State taxable income
- $73,000
- Effective rate
- 3.39%
West Virginia's income tax is graduated: 5 brackets running from 2.11% to 4.58%, the 27th-highest top rate of the 51 jurisdictions. The top rate applies to a single filer's taxable income above $60,000. Married couples filing jointly are taxed on exactly the same bracket widths as a single filer, so a two-earner couple hits the top rate at the same income one person would — the schedule itself carries a marriage penalty. West Virginia has no standard deduction, so a single filer subtracts a $2,000 personal exemption instead.
West Virginia 2026 tax brackets
West Virginia publishes one schedule that every filing status shares. Rates apply to state taxable income — income after the deductions in the next table, not your gross salary.
Single · Married filing jointly · Head of household
| State 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 and above | 4.58% |
West Virginia deductions and exemptions
| Amount | Single | Married filing jointly | Head of household |
|---|---|---|---|
| Personal exemption (subtracted from income) | $2,000 | $4,000 | $2,000 |
Work out your own West Virginia tax
Already set to West Virginia and the 2026 federal schedule. Change the income, the filing status or the year and everything below updates.
Wages, interest, business income, etc. Exclude pre-tax 401(k) and HSA contributions.
Adds state income tax using that state's own rate schedule and standard deduction. Pick the last option to type a flat rate instead.
- Effective federal tax rate
- 10.23%Federal tax as a share of the income you entered.
- Marginal bracket
- 22%The rate on your next dollar of taxable income.
- State income tax
- $2,545.90From the selected state's rate schedule, or your flat rate.
- Federal + state income tax
- $10,215.90
- Income after income tax
- $64,784.10
- Taxable income
- $58,900.00
- Deduction applied
- $16,100.00
Assumptions
- Ordinary-income rate schedules only; no credits, AMT, capital-gains rates, QBI deduction or the 2025–2028 senior deduction.
- Standard deduction (plus additional amounts for 65+/blind) or your itemized figure, whichever is larger; no dependent-filer limitation.
- Married filing separately uses half the joint federal thresholds, per the IRS schedule, and the state's single-filer schedule.
- State tax uses each state's published rate schedule, standard deduction and personal exemption for the tax year shown with the results; the source URL and year for the state you pick are printed above the results, along with the simplifications made for that state.
- State figures exclude county, municipal and city income taxes, itemized deductions, retirement and capital-gains exclusions, and credits that phase out. Unlisted states fall back to the flat rate you enter.
| Taxable income | Rate | Your income in this bracket | Tax |
|---|---|---|---|
| $0 – $12,400 | 10% | $12,400 | $1,240 |
| $12,400 – $50,400 | 12% | $38,000 | $4,560 |
| $50,400 – $105,700 | 22% | $8,500 | $1,870 |
| $105,700 – $201,775 | 24% | $0 | $0 |
| $201,775 – $256,225 | 32% | $0 | $0 |
| $256,225 – $640,600 | 35% | $0 | $0 |
| Over $640,600 | 37% | $0 | $0 |
West Virginia income tax at other incomes
| Gross income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $727 | 2.42% | $664 | 2.21% |
| $50,000 | $1,444 | 2.89% | $1,360 | 2.72% |
| $75,000 | $2,546 | 3.39% | $2,454 | 3.27% |
| $100,000 | $3,691 | 3.69% | $3,599 | 3.60% |
| $150,000 | $5,981 | 3.99% | $5,889 | 3.93% |
| $250,000 | $10,561 | 4.22% | $10,469 | 4.19% |
State income tax only, filing status as shown, after West Virginia’s own deductions. Federal tax is on top of every figure here.
How the neighbours compare
West Virginia borders 5 other jurisdictions. Moving across a state line is the one way most people can actually change which of these schedules applies to them, so here is the same income run through each of them.
| State | Rate structure | $50,000 | $75,000 | $150,000 |
|---|---|---|---|---|
| West Virginia | 2.11% – 4.58% | $1,444 | $2,546 | $5,981 |
| Kentucky | Flat 3.5% | $1,632 | $2,507 | $5,132 |
| Maryland | 2% – 6.5% | $2,011 | $3,199 | $6,916 |
| Ohio | 0% – 2.75% | $593 | $1,280 | $3,343 |
| Pennsylvania | Flat 3.07% | $1,535 | $2,303 | $4,605 |
| Virginia | 2% – 5.75% | $2,061 | $3,498 | $7,811 |
State income tax on a single filer, after each state’s own deductions. Federal tax is identical wherever you live, so the difference between these rows is the whole difference.
What these West Virginia figures leave out
Recorded against West Virginia in the data rather than glossed over, because they change real bills.
- SB 392 cut every rate by 5%, retroactive to 1 January 2026. Single, head-of-household and joint filers all use this schedule; only married-filing-separately filers use a half-width one.
- West Virginia has no standard deduction — it starts from federal AGI — so the only subtraction modelled is the $2,000 personal exemption per person.
Frequently asked questions
▸Does West Virginia have a state income tax?
Yes. West Virginia has a graduated income tax with 5 brackets, from 2.11% up to 4.58%.
▸How much state income tax would I pay on $75,000 in West Virginia?
About $2,546 for a single filer — an effective rate of 3.39%. That is $75,000 less $2,000 of state deductions, leaving $73,000 of taxable income taxed at 4.58% at the margin.
▸What is the top income tax rate in West Virginia?
4.58%, the 27th-highest among the 50 states and DC. It applies to a single filer's taxable income above $60,000.
▸What is the West Virginia standard deduction?
West Virginia has no standard deduction. It allows a $2,000 personal exemption per filer instead, subtracted from income before the rates apply.
Source
West Virginia Tax Division — 2026 income tax rate cut (SB 392)
Tax year 2026 figures, last checked against the source on 2026-09-09.
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West Virginia income tax calculator: West Virginia income tax on $75,000, filing single is $2,546. Source: https://www.calculateitnow.dev/west-virginia-income-tax-calculator