West Virginia Income Tax Brackets 2026
West Virginia taxes income in 5 brackets from 2.11% to 4.58% for 2026; the top rate of 4.58% applies to taxable income over $60,000 for a single filer.
West Virginia brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| $0 to $10,000 | 2.11% |
| $10,000 to $25,000 | 2.81% |
| $25,000 to $40,000 | 3.16% |
| $40,000 to $60,000 | 4.22% |
| Over $60,000 | 4.58% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $10,000 | 2.11% |
| $10,000 to $25,000 | 2.81% |
| $25,000 to $40,000 | 3.16% |
| $40,000 to $60,000 | 4.22% |
| Over $60,000 | 4.58% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $10,000 | 2.11% |
| $10,000 to $25,000 | 2.81% |
| $25,000 to $40,000 | 3.16% |
| $40,000 to $60,000 | 4.22% |
| Over $60,000 | 4.58% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $5,000 | 2.11% |
| $5,000 to $12,500 | 2.81% |
| $12,500 to $20,000 | 3.16% |
| $20,000 to $30,000 | 4.22% |
| Over $30,000 | 4.58% |
- West Virginia cut every rate by 5% for 2026 (SB 392, retroactive to January 1). The same brackets apply to single, joint and head of household filers; married filing separately uses half-width brackets.
West Virginia income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | West Virginia tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $727 | 2.4% | 3.16% |
| $50,000 | $1,444 | 2.9% | 4.22% |
| $75,000 | $2,546 | 3.4% | 4.58% |
| $100,000 | $3,691 | 3.7% | 4.58% |
| $150,000 | $5,981 | 4% | 4.58% |
| $200,000 | $8,271 | 4.1% | 4.58% |
| $300,000 | $12,851 | 4.3% | 4.58% |
Federal brackets
Federal income tax applies on top of West Virginia's. US federal brackets for 2026.
Frequently asked questions
What are the West Virginia income tax brackets for 2026?
West Virginia taxes income in 5 brackets from 2.11% to 4.58% for 2026; the top rate of 4.58% applies to taxable income over $60,000 for a single filer.
How much state income tax is owed on $75,000?
About $2,546 for a single filer with no other deductions: an average rate of 3.4%, with the last dollar taxed at 4.58%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
Take-home pay in West Virginia
Sources
- West Virginia Tax Division, 2026 Income Tax Rate Cut (SB 392): 5% cut retroactive to January 1, 2026, with 2026 rate schedules (brackets; checked October 15, 2026)
- West Virginia 2025 IT-140 instructions: $2,000 per exemption (exemption; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.