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Tax year 2026

Maryland vs West Virginia Income Tax — 2026

A single filer earning $100,000 pays $695 less per year in West Virginia than in Maryland $58 a month. Maryland charges $4,386; West Virginia charges $3,691.

Why this pair has a page: bordering states.

Maryland at $100K
$4,386
4.39%
West Virginia at $100K
$3,691
3.69%
Annual difference
$695
$58 a month
National ranks
35 vs 24
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Maryland and West Virginia income tax compared at seven income levels, 2026
Gross incomeMaryland taxWest Virginia taxDifference
$50,000$2,011$1,444$567 less in WV
$75,000$3,199$2,546$653 less in WV
$100,000$4,386$3,691$695 less in WV
$150,000$6,916$5,981$935 less in WV
$250,000$12,400$10,561$1,839 less in WV
$500,000$26,758$22,011$4,747 less in WV
$1,000,000$57,976$44,911$13,065 less in WV
Annual state income tax, Maryland versus West Virginia
MD at $50,000: $2,011MD at $50,000$2,011WV at $50,000: $1,444WV at $50,000$1,444MD at $75,000: $3,199MD at $75,000$3,199WV at $75,000: $2,546WV at $75,000$2,546MD at $100,000: $4,386MD at $100,000$4,386WV at $100,000: $3,691WV at $100,000$3,691MD at $150,000: $6,916MD at $150,000$6,916WV at $150,000: $5,981WV at $150,000$5,981MD at $250,000: $12,400MD at $250,000$12,400WV at $250,000: $10,561WV at $250,000$10,561MD at $500,000: $26,758MD at $500,000$26,758WV at $500,000: $22,011WV at $500,000$22,011MD at $1,000,000: $57,976MD at $1,000,000$57,976WV at $1,000,000: $44,911WV at $1,000,000$44,911

How the two systems differ

Maryland and West Virginia income tax systems compared
MarylandWest Virginia
Tax structureGraduatedGraduated
Top marginal rate6.5%4.58%
Number of brackets105
Standard deduction (single)$3,350None
Personal exemption$3,200$2,000
Local income taxesYesNo
Capital gainsordinaryordinary
Population (2024)6,263,2201,769,979

By filing status

Maryland and West Virginia tax on $100,000 by filing status, 2026
Filing statusMarylandWest VirginiaDifference
Single$4,386$3,691$695 less in WV
Married filing jointly$4,227$3,599$628 less in WV
Married filing separately$4,386$4,090$297 less in WV
Head of household$4,227$3,691$536 less in WV

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, West Virginia costs $695 less per year than Maryland$58 a month.

Maryland compared with West Virginia at $100,000
MarylandWest VirginiaDifference
State income tax$4,386$3,691$695
Per month$366$308$58
Effective rate4.39%3.69%0.70 pts
Marginal rate4.75%4.58%0.17 pts
Standard deduction$3,350$0$3,350
Taxable income$93,450$98,000$4,550
Tax structureGraduatedGraduated
Local income taxesYesNo

Local taxes are not included above. Maryland 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: Maryland · West Virginia · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.Maryland General AssemblyState statute
    Tax-General Article s 10-105 - State income tax rates
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    Retrieved
  3. 3.West Virginia Tax DivisionState revenue department
    2026 Income Tax Rate Cut (adjusted 2026 rate schedules under S.B. 392)
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.