Pennsylvania vs West Virginia Income Tax — 2026
A single filer earning $100,000 pays $621 less per year in Pennsylvania than in West Virginia — $52 a month. Pennsylvania charges $3,070; 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 | Pennsylvania tax | West Virginia tax | Difference |
|---|---|---|---|
| $50,000 | $1,535 | $1,444 | $91 less in WV |
| $75,000 | $2,303 | $2,546 | $243 less in PA |
| $100,000 | $3,070 | $3,691 | $621 less in PA |
| $150,000 | $4,605 | $5,981 | $1,376 less in PA |
| $250,000 | $7,675 | $10,561 | $2,886 less in PA |
| $500,000 | $15,350 | $22,011 | $6,661 less in PA |
| $1,000,000 | $30,700 | $44,911 | $14,211 less in PA |
How the two systems differ
| Pennsylvania | West Virginia | |
|---|---|---|
| Tax structure | Flat rate | Graduated |
| Top marginal rate | 3.07% | 4.58% |
| Number of brackets | 1 | 5 |
| Standard deduction (single) | None | None |
| Personal exemption | None | $2,000 |
| Local income taxes | Yes | No |
| Capital gains | ordinary | ordinary |
| Population (2024) | 13,078,751 | 1,769,979 |
By filing status
| Filing status | Pennsylvania | West Virginia | Difference |
|---|---|---|---|
| Single | $3,070 | $3,691 | $621 less in PA |
| Married filing jointly | $3,070 | $3,599 | $529 less in PA |
| Married filing separately | $3,070 | $4,090 | $1,020 less in PA |
| Head of household | $3,070 | $3,691 | $621 less in PA |
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, Pennsylvania costs $621 less per year than West Virginia — $52 a month.
| Pennsylvania | West Virginia | Difference | |
|---|---|---|---|
| State income tax | $3,070 | $3,691 | $621 |
| Per month | $256 | $308 | $52 |
| Effective rate | 3.07% | 3.69% | 0.62 pts |
| Marginal rate | 3.07% | 4.58% | 1.51 pts |
| Standard deduction | $0 | $0 | $0 |
| Taxable income | $100,000 | $98,000 | $2,000 |
| Tax structure | Flat rate | Graduated | |
| Local income taxes | Yes | No |
Local taxes are not included above. Pennsylvania 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: Pennsylvania · West Virginia · methodology
Local income taxes change this picture
What this comparison leaves out
Sources for both states
- 1.Pennsylvania Department of RevenueState revenue departmentPersonal Income Tax Rates (rate by year; 3.07% for 2004 - present)Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 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.