West Virginia Income Tax Calculator 2026
West Virginia has a progressive income tax with a top rate of 4.58% in 2026. Enter your income to see your annual state and federal tax bill.
Updated 2026-10-03
| Annual | Annual | |
|---|---|---|
| Gross pay | $60,000.00 | $60,000 |
| Federal income tax | -$5,020.00 | -$5,020 |
| Social Security (6.2%) | -$3,720.00 | -$3,720 |
| Medicare | -$870.00 | -$870 |
| West Virginia income tax | -$1,866.10 | -$1,866 |
| Take-home pay | $48,523.90 | $48,524 |
- Take-home $48,524 80.9%
- Federal income tax $5,020 8.4%
- Social Security $3,720 6.2%
- Medicare $870 1.5%
- State tax $1,866 3.1%
Take-home pay vs. taxes at every income level in West Virginia
- Take-home pay
- Total taxes
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West Virginia effective state tax rate by income
- Single
- Married jointly
2026 take-home pay in West Virginia at common salaries
Single filer, standard deduction, no pre-tax deductions, paid bi-weekly.
| Salary | Federal | FICA | State + local | Take-home / yr | Per paycheck | Effective |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $727 | $25,558 | $983 | 14.8% |
| $50,000 | $3,820 | $3,825 | $1,444 | $40,911 | $1,573 | 18.2% |
| $75,000 | $7,670 | $5,738 | $2,546 | $59,047 | $2,271 | 21.3% |
| $100,000 | $13,170 | $7,650 | $3,691 | $75,489 | $2,903 | 24.5% |
| $150,000 | $24,734 | $11,475 | $5,981 | $107,810 | $4,147 | 28.1% |
| $250,000 | $51,304 | $15,514 | $10,561 | $172,621 | $6,639 | 31.0% |
- Take-home
- Total tax
West Virginia income tax rates for 2026
Single
| Taxable income over | Rate |
|---|---|
| $0 | 2.11% |
| $10,000 | 2.81% |
| $25,000 | 3.16% |
| $40,000 | 4.22% |
| $60,000 | 4.58% |
Standard deduction $0 · exemption $2,000
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 2.11% |
| $10,000 | 2.81% |
| $25,000 | 3.16% |
| $40,000 | 4.22% |
| $60,000 | 4.58% |
Standard deduction $0 · exemption $4,000
Key facts about West Virginia taxes
- SB 392 cut West Virginia income tax rates retroactive to January 1, 2026, to 2.11%, 2.81%, 3.16%, 4.22% and 4.58% (top rate on income over $60,000).
- Single, joint and head of household filers use the same brackets. Married filing separately uses brackets half as wide.
- West Virginia has no standard deduction. Each exemption (taxpayer, spouse, dependent) is worth $2,000.
- In 2025, Social Security benefits were fully exempt below $50,000 of federal AGI (single) or $100,000 (joint), and 65% exempt above those amounts.
- The state sales tax is 6%, and some municipalities add up to 1%.
Federal taxes withheld from every West Virginia paycheck
| Federal bracket (2026, single) | Rate |
|---|---|
| Over $0 | 10% |
| Over $12,400 | 12% |
| Over $50,400 | 22% |
| Over $105,700 | 24% |
| Over $201,775 | 32% |
| Over $256,225 | 35% |
| Over $640,600 | 37% |
More West Virginia calculators
- West Virginia (WV) paycheck calculator
- West Virginia income tax calculator
- West Virginia sales tax calculator
- Compare West Virginia with any state
What this calculator simplifies
- Ignores the low-income exclusion, senior and retirement modifications, the Social Security subtraction and the family tax credit.
- Municipal service/user fees charged per worker in some cities are not modeled.
West Virginia’s five brackets after SB 392
For 2026, West Virginia taxes income at 2.11%, 2.81%, 3.16%, 4.22%, 4.58%. The top rate applies to taxable income over $60,000. Single, joint and head of household filers share these brackets; married filing separately uses brackets half as wide.
| Taxable income | Rate on this slice | Tax at top of slice |
|---|---|---|
| $0 – $10,000 | 2.11% | $211 |
| $10,000 – $25,000 | 2.81% | $633 |
| $25,000 – $40,000 | 3.16% | $1,107 |
| $40,000 – $60,000 | 4.22% | $1,951 |
| Over $60,000 | 4.58% | — |
From federal AGI to West Virginia taxable income
West Virginia starts with federal AGI, applies modifications, then subtracts exemptions. There is no standard deduction.
- Exemptions: $2,000 each for you, your spouse and every dependent. A surviving spouse can claim an extra exemption for two years after the spouse’s death.
- Low-income earned income exclusion: up to $10,000 of earned income ($5,000 married filing separately) for filers with federal AGI of $10,000 or less ($5,000 separate).
- Example: single, $50,000 wages. Taxable income is $50,000 − $2,000 = $48,000, and tax is about $1,444, 2.89% of income.
How family size changes West Virginia tax
Because each exemption is a flat $2,000, every dependent lowers taxable income by the same amount, saving at most $92 at the top rate. Our estimates for a married couple filing jointly:
| Household | Wages | WV taxable income | WV tax |
|---|---|---|---|
| Married, no children | $60,000 | $56,000 | $1,782 |
| Married, no children | $90,000 | $86,000 | $3,141 |
| Married, 2 children | $90,000 | $82,000 | $2,958 |
| Married, 3 children | $140,000 | $130,000 | $5,157 |
Retirement and senior modifications
West Virginia does not tax military retirement (including survivorship annuities), U.S. Railroad Retirement benefits, or pensions from West Virginia state or local police, deputy sheriffs’ or firefighters’ retirement systems and federal law enforcement retirement.
Up to $2,000 of pension income from the West Virginia Teachers’ or Public Employees’ Retirement Systems, or federal retirement, can also be subtracted. Taxpayers 65 or older, or permanently and totally disabled, can reduce income by up to $8,000 more.
Social Security: for 2025, benefits were fully exempt for filers with federal AGI up to $50,000 (single or married separate) or $100,000 (joint). Above those levels, 65% of taxable benefits could be subtracted.
Reciprocity and nonresident returns
Residents of Kentucky, Maryland, Ohio, Pennsylvania and Virginia whose only West Virginia income is wages owe no West Virginia tax on that pay. If tax was withheld, they file Form IT-140 using the special nonresident section to get it refunded. Pennsylvania and Virginia domiciliaries who spend more than 183 days in West Virginia are treated as residents.
Other nonresidents and part-year residents file the IT-140 with Schedule A to separate West Virginia income from other income.
Credits, deadline and extensions
The Family Tax Credit can reduce or eliminate tax for low-income households, based on family size and modified AGI; it is figured on Form IT-140W. Homeowners can also claim a Senior Citizen Tax Credit for property tax and other property-tax-related credits. The 2026 return is due April 15, 2027. A federal extension automatically extends the West Virginia filing date; otherwise file Form WV/4868. Neither extends the time to pay.
Frequently asked questions
Does West Virginia have a state income tax?
Yes. West Virginia has a progressive income tax for 2026 with rates from 2.11% up to 4.58%.
How much is take-home pay on $75,000 in West Virginia (WV)?
A single filer earning $75,000 in West Virginia takes home about $59,047 a year ($2,271 per bi-weekly paycheck) in 2026, after $7,670 federal income tax, $5,738 FICA and $2,546 in state and local taxes. That is an effective rate of 21.3%.
What is the sales tax rate in West Virginia?
The West Virginia state sales tax rate is 6.00%. With local taxes the average combined rate is 6.60%, and the highest combined rate is 7.00%.
What is the 2026 federal standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.
How much Social Security and Medicare is withheld?
Employees pay 6.2% Social Security on wages up to $184,500 in 2026, and 1.45% Medicare on all wages, plus 0.9% Additional Medicare on wages over $200,000 (single).
Can a surviving spouse claim an extra West Virginia exemption?
Yes. For the two tax years after the year a spouse dies, the surviving spouse can claim one additional $2,000 exemption, as long as they have not remarried by the end of that year.
Does West Virginia tax military retirement?
No. Military retirement income, including survivorship annuities, is fully subtracted on Schedule M.
When is the West Virginia income tax return due?
April 15. The 2026 IT-140 is due April 15, 2027.
What is the low-income earned income exclusion?
Filers with federal AGI of $10,000 or less ($5,000 married filing separately) can exclude up to that amount of earned income from West Virginia tax.
Sources
Figures are taken from official government publications and were last reviewed on 2026-10-03.
- WV Tax Division: 2026 Income Tax Rate Cut (SB 392)
- WV Tax Division: 2025 IT-140 Forms and Instructions
- Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (as of July 1, 2026)
- Rev. Proc. 2025-32 (2026 inflation adjustments incl. OBBBA)
- IRS: Tax inflation adjustments for tax year 2026, including OBBBA amendments
- IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500
- Rev. Proc. 2025-19 (2026 HSA limits)
- IRS: Correction to SALT deduction amount in the 2026 Form 1040-ES
- IRS Topic No. 560, Additional Medicare Tax
- IRS Topic No. 559, Net Investment Income Tax
- IRS: Working Families Tax Cuts (OBBBA) deductions for working Americans and seniors
- IRS: Child Tax Credit
- IRS Publication 15 (2026), Employer’s Tax Guide (supplemental wage withholding)
- IRS Instructions for Forms W-2G and 5754 (gambling withholding)
- SSA 2026 Cost-of-Living Adjustment Fact Sheet