How West Virginia taxes your paycheck in 2026
West Virginia uses graduated brackets running from 2.11% up to 4.58% for 2026. On top of that, every West Virginia worker pays federal income tax plus 6.2% Social Security (on the first $184,500 of 2026 wages) and 1.45% Medicare with no cap. This calculator applies all of it at once, so the take-home figure is the real one.
West Virginia income tax brackets, 2026
Updated for 2026. West Virginia's top rate fell from 4.82% to 4.58% effective 1 January 2026, part of a trigger-based path toward eliminating the income tax.
Applied to taxable income — your wages after the West Virginia standard deduction and personal exemption. Single filer figures shown.
| Rate | Taxable income (single) |
|---|---|
| 2.11% | $0 – $10,000 |
| 2.81% | $10,000 – $25,000 |
| 3.16% | $25,000 – $40,000 |
| 4.22% | $40,000 – $60,000 |
| 4.58% | $60,000 and above |
Standard deduction: none — replaced by SCIAD · Personal exemption: $2,000 single / $4,000 married.
What West Virginia state tax costs at different salaries
Single filer, West Virginia state income tax only — federal tax and FICA are on top of these figures.
| Annual salary | West Virginia income tax | Effective rate |
|---|---|---|
| $50,000 | $1,444 | 2.89% |
| $75,000 | $2,546 | 3.39% |
| $100,000 | $3,691 | 3.69% |
| $150,000 | $5,981 | 3.99% |
How West Virginia compares with neighbouring states
State income tax owed by a single filer on a $75,000 salary — West Virginia against the states around it:
| State | Tax on $75,000 | Effective rate |
|---|---|---|
| Ohio | $1,280 | 1.71% |
| Pennsylvania | $2,303 | 3.07% |
| Kentucky | $2,507 | 3.34% |
| West Virginia (this state) | $2,546 | 3.39% |
| Virginia | $3,498 | 4.66% |
West Virginia ranks fourth-lowest of these 5 at that salary, costing about $1,266 a year more than Ohio. Where you physically work usually decides which state withholds, so a short commute across a border can change your take-home meaningfully.
Why your effective West Virginia rate isn't 4.58%
On a $75,000 salary the headline rate is 4.58%, but the real bite is about 3.39%. Two things cause the gap. First, the brackets are marginal — only income inside each band is taxed at that band's rate. Second, West Virginia shelters the first $2,000 of income before any tax applies.
Worth noting: West Virginia's $2,000 of shelter is well below the federal standard deduction of $16,100, so you pay West Virginia tax on roughly $14,100 more income than you pay federal tax on — about $646 a year in extra state tax at the top rate.
No local income tax in West Virginia. No city or county levies its own income tax, so the figure above is your complete state and local income tax picture.
Federal taxes on top
Every West Virginia worker also pays federal income tax plus 6.2% Social Security and 1.45% Medicare. Those rules are identical in all 50 states — see the main paycheck calculator for how FICA, the wage base, pre-tax deductions and FICA-exempt occupations work.
Nearby states
Compare West Virginia with Ohio, Pennsylvania, Virginia, Kentucky — or see the full list of all 50 states and DC.