Ohio vs West Virginia Income Tax — 2026
A single filer earning $100,000 pays $1,378 less per year in Ohio than in West Virginia — $115 a month. Ohio charges $2,313; 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 | Ohio tax | West Virginia tax | Difference |
|---|---|---|---|
| $50,000 | $938 | $1,444 | $506 less in OH |
| $75,000 | $1,626 | $2,546 | $920 less in OH |
| $100,000 | $2,313 | $3,691 | $1,378 less in OH |
| $150,000 | $3,688 | $5,981 | $2,293 less in OH |
| $250,000 | $6,438 | $10,561 | $4,123 less in OH |
| $500,000 | $13,313 | $22,011 | $8,698 less in OH |
| $1,000,000 | $27,063 | $44,911 | $17,848 less in OH |
How the two systems differ
| Ohio | West Virginia | |
|---|---|---|
| Tax structure | Graduated | Graduated |
| Top marginal rate | 2.75% | 4.58% |
| Number of brackets | 2 | 5 |
| Standard deduction (single) | None | None |
| Personal exemption | $1,900 | $2,000 |
| Local income taxes | Yes | No |
| Capital gains | ordinary | ordinary |
| Population (2024) | 11,883,304 | 1,769,979 |
By filing status
| Filing status | Ohio | West Virginia | Difference |
|---|---|---|---|
| Single | $2,313 | $3,691 | $1,378 less in OH |
| Married filing jointly | $2,261 | $3,599 | $1,338 less in OH |
| Married filing separately | $2,313 | $4,090 | $1,776 less in OH |
| Head of household | $2,313 | $3,691 | $1,378 less in OH |
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, Ohio costs $1,378 less per year than West Virginia — $115 a month.
| Ohio | West Virginia | Difference | |
|---|---|---|---|
| State income tax | $2,313 | $3,691 | $1,378 |
| Per month | $193 | $308 | $115 |
| Effective rate | 2.31% | 3.69% | 1.38 pts |
| Marginal rate | 2.75% | 4.58% | 1.83 pts |
| Standard deduction | $0 | $0 | $0 |
| Taxable income | $98,100 | $98,000 | $100 |
| Tax structure | Graduated | Graduated | |
| Local income taxes | Yes | No |
Local taxes are not included above. Ohio 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: Ohio · West Virginia · methodology
Local income taxes change this picture
What this comparison leaves out
Sources for both states
- 1.Ohio Laws and Administrative Rules (Legislative Service Commission)State statuteOhio Revised Code 5747.02 - Tax rates (effective September 30, 2025, H.B. 96)Retrieved · Division (A)(3)(c): "For taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050."
- 2.Ohio Department of TaxationState revenue department2026 Ohio Estimated Income Tax Payment Worksheet and Instructions (IT 1040 ES)Retrieved · Confirms the 2026 exemption figure used ($1,900 per exemption, zero at MAGI of $500,000 or more). Its printed rate table is still the 2025 table.
- 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.