Kentucky vs West Virginia Income Tax — 2026
A single filer earning $100,000 pays $309 less per year in Kentucky than in West Virginia — $26 a month. Kentucky charges $3,382; West Virginia charges $3,691.
Why this pair has a page: bordering states.
The bill at every income
Single filer, standard deduction, no dependents. State income tax only.
| Gross income | Kentucky tax | West Virginia tax | Difference |
|---|---|---|---|
| $50,000 | $1,632 | $1,444 | $188 less in WV |
| $75,000 | $2,507 | $2,546 | $39 less in KY |
| $100,000 | $3,382 | $3,691 | $309 less in KY |
| $150,000 | $5,132 | $5,981 | $849 less in KY |
| $250,000 | $8,632 | $10,561 | $1,929 less in KY |
| $500,000 | $17,382 | $22,011 | $4,629 less in KY |
| $1,000,000 | $34,882 | $44,911 | $10,029 less in KY |
How the two systems differ
| Kentucky | West Virginia | |
|---|---|---|
| Tax structure | Flat rate | Graduated |
| Top marginal rate | 3.5% | 4.58% |
| Number of brackets | 1 | 5 |
| Standard deduction (single) | $3,360 | None |
| Personal exemption | None | $2,000 |
| Local income taxes | Yes | No |
| Capital gains | ordinary | ordinary |
| Population (2024) | 4,588,372 | 1,769,979 |
By filing status
| Filing status | Kentucky | West Virginia | Difference |
|---|---|---|---|
| Single | $3,382 | $3,691 | $309 less in KY |
| Married filing jointly | $3,382 | $3,599 | $217 less in KY |
| Married filing separately | $3,382 | $4,090 | $707 less in KY |
| Head of household | $3,382 | $3,691 | $309 less in KY |
Change the assumptions
Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.
At $100,000 as a single filer, Kentucky costs $309 less per year than West Virginia — $26 a month.
| Kentucky | West Virginia | Difference | |
|---|---|---|---|
| State income tax | $3,382 | $3,691 | $309 |
| Per month | $282 | $308 | $26 |
| Effective rate | 3.38% | 3.69% | 0.31 pts |
| Marginal rate | 3.5% | 4.58% | 1.08 pts |
| Standard deduction | $3,360 | $0 | $3,360 |
| Taxable income | $96,640 | $98,000 | $1,360 |
| Tax structure | Flat rate | Graduated | |
| Local income taxes | Yes | No |
Local taxes are not included above. Kentucky has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.
Full detail: Kentucky · West Virginia · methodology
Local income taxes change this picture
What this comparison leaves out
Sources for both states
- 1.Kentucky Department of RevenueState revenue department2026 Kentucky Withholding Tax Formula (42A003 (TCF)(10-2025))Retrieved · "2026 Kentucky Standard Deduction: $3,360. 2026 Kentucky Tax Rate: 3.5% of taxable income."
- 2.Tax FoundationResearch organisation (cross-check)Kentucky Tax Rates & RankingsRetrieved · Cross-check: "Kentucky has a flat 3.50 percent individual income tax rate."
- 3.West Virginia Tax DivisionState revenue department2026 Income Tax Rate Cut (adjusted 2026 rate schedules under S.B. 392)Retrieved
- 4.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.