West Virginia income tax at a glance
SB 392 cut every West Virginia rate by 5% retroactive to January 1, 2026; the top rate is now 4.58% (from 4.82%). The same brackets apply to single and joint filers, which creates a marriage penalty. Social Security benefits are fully exempt starting in 2026.
| Tax structure | 5 brackets, 2.11% – 4.58% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | None |
| Tax on $75,000 (single) | $2,546 (3.39%) |
| Rank at $75,000 | 26th highest of 42 |
| Local income taxes | None |
| State sales tax | 6% |
How West Virginia calculates your income tax
West Virginia starts from your federal adjusted gross income (AGI). There is no standard deduction in West Virginia. You also get a personal exemption of $2,000 per taxpayer and a dependent exemption of $2,000 per dependent.
Tax from the West Virginia brackets = West Virginia income tax
West Virginia income tax brackets (2026)
The same brackets apply to single filers and married couples filing jointly (and to heads of household). Rates apply only to the slice of taxable income inside each bracket.
All filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2.11% | $0 – $10,000 | 2.11% of taxable income |
| 2.81% | $10,001 – $25,000 | $211 + 2.81% over $10,000 |
| 3.16% | $25,001 – $40,000 | $633 + 3.16% over $25,000 |
| 4.22% | $40,001 – $60,000 | $1,107 + 4.22% over $40,000 |
| 4.58% | Over $60,000 | $1,951 + 4.58% over $60,000 |
West Virginia standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $0 | $2,000 | $2,000 |
| Married filing jointly | $0 | $4,000 | $2,000 |
| Head of household | $0 | $2,000 | $2,000 |
Amounts before any income-based phase-outs.
West Virginia income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | WV tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $1,444 | 2.89% | $3,820 | $3,825 | $40,911 | $3,409 |
| $50,000 | Married jointly | $1,360 | 2.72% | $1,780 | $3,825 | $43,035 | $3,586 |
| $75,000 | Single | $2,546 | 3.39% | $7,670 | $5,738 | $59,047 | $4,921 |
| $75,000 | Married jointly | $2,454 | 3.27% | $4,640 | $5,738 | $62,168 | $5,181 |
| $100,000 | Single | $3,691 | 3.69% | $13,170 | $7,650 | $75,489 | $6,291 |
| $100,000 | Married jointly | $3,599 | 3.60% | $7,640 | $7,650 | $81,111 | $6,759 |
Step by step: $75,000 single filer in West Virginia
- Gross wages: $75,000
- Exemptions: −$2,000
- West Virginia taxable income: $73,000
- 2.11% on $10,000 = $211.00
- 2.81% on $15,000 = $421.50
- 3.16% on $15,000 = $474.00
- 4.22% on $20,000 = $844.00
- 4.58% on $13,000 = $595.40
- West Virginia income tax: $2,546 — 3.39% of gross pay, with a marginal state rate of 4.58%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $15,953 and take-home pay is about $59,047 ($2,271 every two weeks).
Local income taxes in West Virginia
No local income taxes (some cities such as Charleston and Huntington charge flat weekly user fees on people who work there).
Sales tax and other West Virginia taxes
The West Virginia state sales tax rate is 6%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,800 in state sales tax alone.
Compare West Virginia with neighboring states
State income tax on $75,000 of wages for a single filer in West Virginia and its neighbors. Moving to Ohio would cut state income tax on this salary by about $927 a year, while Virginia would cost about $953 more.
| State | Type | Top rate | Tax on $75k | vs WV |
|---|---|---|---|---|
| West Virginia | Graduated | 4.58% | $2,546 | — |
| Ohio | Flat | 2.75% | $1,619 | −$927 |
| Pennsylvania | Flat | 3.07% | $2,303 | −$243 |
| Maryland | Graduated | 6.5% | $3,199 | +$653 |
| Virginia | Graduated | 5.75% | $3,498 | +$953 |
| Kentucky | Flat | 3.5% | $2,507 | −$39 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid. West Virginia has reciprocity with KY, MD, OH, PA and VA, so residents of those states working here (and vice versa) usually pay only their home state.
How to lower your West Virginia income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts West Virginia tax by about $458 on top of the federal savings.
- Claim state credits. Check the West Virginia return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official West Virginia tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
West Virginia income tax FAQ
What is the West Virginia state income tax rate?
West Virginia has 5 brackets ranging from 2.11% to 4.58% (figures for 2026). The top rate starts at $60,000 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 3.39%.
How much West Virginia income tax do I pay on $75,000?
About $2,546 for a single filer and $2,454 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $59,047 a year.
What is the West Virginia standard deduction?
West Virginia has no standard deduction. You also get a personal exemption of $2,000 per taxpayer and a dependent exemption of $2,000 per dependent.
Does West Virginia have local income taxes?
No local income taxes (some cities such as Charleston and Huntington charge flat weekly user fees on people who work there).
Is West Virginia a high-tax state?
On a $75,000 salary West Virginia ranks 26 of the 42 jurisdictions that tax wages (1 = highest), in the middle of the pack. Among its neighbors, Ohio is cheapest at $1,619.