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Tax year 2026

Virginia vs West Virginia Income Tax — 2026

A single filer earning $100,000 pays $1,245 less per year in West Virginia than in Virginia — $104 a month. Virginia charges $4,936; West Virginia charges $3,691.

Why this pair has a page: bordering states.

Virginia at $100K
$4,936
4.94%
West Virginia at $100K
$3,691
3.69%
Annual difference
$1,245
$104 a month
National ranks
44 vs 24
of 50, lowest tax first

The bill at every income

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

Virginia and West Virginia income tax compared at seven income levels, 2026
Gross incomeVirginia taxWest Virginia taxDifference
$50,000$2,061$1,444$617 less in WV
$75,000$3,498$2,546$953 less in WV
$100,000$4,936$3,691$1,245 less in WV
$150,000$7,811$5,981$1,830 less in WV
$250,000$13,561$10,561$3,000 less in WV
$500,000$27,936$22,011$5,925 less in WV
$1,000,000$56,686$44,911$11,775 less in WV
Annual state income tax, Virginia versus West Virginia
VA at $50,000: $2,061VA at $50,000$2,061WV at $50,000: $1,444WV at $50,000$1,444VA at $75,000: $3,498VA at $75,000$3,498WV at $75,000: $2,546WV at $75,000$2,546VA at $100,000: $4,936VA at $100,000$4,936WV at $100,000: $3,691WV at $100,000$3,691VA at $150,000: $7,811VA at $150,000$7,811WV at $150,000: $5,981WV at $150,000$5,981VA at $250,000: $13,561VA at $250,000$13,561WV at $250,000: $10,561WV at $250,000$10,561VA at $500,000: $27,936VA at $500,000$27,936WV at $500,000: $22,011WV at $500,000$22,011VA at $1,000,000: $56,686VA at $1,000,000$56,686WV at $1,000,000: $44,911WV at $1,000,000$44,911

How the two systems differ

Virginia and West Virginia income tax systems compared
VirginiaWest Virginia
Tax structureGraduatedGraduated
Top marginal rate5.75%4.58%
Number of brackets45
Standard deduction (single)$8,750None
Personal exemption$930$2,000
Local income taxesNoNo
Capital gainsordinaryordinary
Population (2024)8,811,1951,769,979

By filing status

Virginia and West Virginia tax on $100,000 by filing status, 2026
Filing statusVirginiaWest VirginiaDifference
Single$4,936$3,691$1,245 less in WV
Married filing jointly$4,379$3,599$780 less in WV
Married filing separately$4,936$4,090$846 less in WV
Head of household$4,936$3,691$1,245 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 $1,245 less per year than Virginia — $104 a month.

Virginia compared with West Virginia at $100,000
VirginiaWest VirginiaDifference
State income tax$4,936$3,691$1,245
Per month$411$308$104
Effective rate4.94%3.69%1.24 pts
Marginal rate5.75%4.58%1.17 pts
Standard deduction$8,750$0$8,750
Taxable income$90,320$98,000$7,680
Tax structureGraduatedGraduated
Local income taxesNoNo

Full detail: Virginia · West Virginia · methodology

What this comparison leaves out

Sources for both states

  1. 1.Virginia Department of TaxationState revenue department
    Draft 2026 Form 760ES, Estimated Income Tax Payment Vouchers for Individuals (Tax Rate Schedule and $930 personal exemption)
    https://www.tax.virginia.gov/sites/default/files/taxforms/early-release/2025-individual/draft-2026-form-760es-early-release.pdf
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved
  3. 3.West Virginia Tax DivisionState revenue department
    2026 Income Tax Rate Cut (adjusted 2026 rate schedules under S.B. 392)
    https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx
    Retrieved

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