West Virginia Income Tax Rates & Brackets — 2026
West Virginia has a graduated income tax with 5 brackets in 2026, running from 2.11% to 4.58%. A single filer on $100,000 owes about $3,691 — an effective rate of 3.69%.
The West Virginia tax gauge at $100,000
West Virginia
$100,000 · Single · TY2026West Virginia tax brackets for 2026
Every filing status, as published by West Virginia Tax Division. Rates apply to West Virginia taxable income — that is income after the deductions and exemptions shown on each card.
Single
Standard deduction None · Personal exemption $2,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 2.11% |
| $10,000 – $24,999 | 2.81% |
| $25,000 – $39,999 | 3.16% |
| $40,000 – $59,999 | 4.22% |
| $60,000 and above | 4.58% |
Married filing jointly
Standard deduction None · Personal exemption $4,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 2.11% |
| $10,000 – $24,999 | 2.81% |
| $25,000 – $39,999 | 3.16% |
| $40,000 – $59,999 | 4.22% |
| $60,000 and above | 4.58% |
Married filing separately
Standard deduction None · Personal exemption $2,000| Taxable income | Marginal rate |
|---|---|
| $0 – $4,999 | 2.11% |
| $5,000 – $12,499 | 2.81% |
| $12,500 – $19,999 | 3.16% |
| $20,000 – $29,999 | 4.22% |
| $30,000 and above | 4.58% |
Head of household
Standard deduction None · Personal exemption $2,000| Taxable income | Marginal rate |
|---|---|
| $0 – $9,999 | 2.11% |
| $10,000 – $24,999 | 2.81% |
| $25,000 – $39,999 | 3.16% |
| $40,000 – $59,999 | 4.22% |
| $60,000 and above | 4.58% |
How the maths actually works
Rates are marginal: the 4.58% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in West Virginia subtracts $2,000 of deductions and exemptions, then pays each bracket in turn on $98,000 of taxable income — $3,691 in all, or 3.69% of gross income. Marginal vs effective rate, explained.
What West Virginia costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | $48,000 | $1,444 | 2.89% | $120 | 25th of 50 | −$1 |
| $75,000 | $73,000 | $2,546 | 3.39% | $212 | 25th of 50 | −$2 |
| $100,000 | $98,000 | $3,691 | 3.69% | $308 | 24th of 50 | −$36 |
| $150,000 | $148,000 | $5,981 | 3.99% | $498 | 24th of 50 | −$85 |
| $250,000 | $248,000 | $10,561 | 4.22% | $880 | 24th of 50 | −$198 |
| $500,000 | $498,000 | $22,011 | 4.40% | $1,834 | 25th of 50 | −$120 |
| $1,000,000 | $998,000 | $44,911 | 4.49% | $3,743 | 26th of 50 | +$145 |
West Virginia income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- $0
- Exemptions
- $2,000
- Taxable income
- $98,000
Bracket by bracket
| Taxable income in bracket | Rate | Income taxed | Tax |
|---|---|---|---|
| $0 – $9,999 | 2.11% | $10,000 | $211.00 |
| $10,000 – $24,999 | 2.81% | $15,000 | $421.50 |
| $25,000 – $39,999 | 3.16% | $15,000 | $474.00 |
| $40,000 – $59,999 | 4.22% | $20,000 | $844.00 |
| $60,000 and above | 4.58% | $38,000 | $1,740.40 |
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and West Virginia's full brackets and sources.
West Virginia versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
West Virginia's income tax changed between 2025 and 2026. A single filer on $100,000 owes $194 less than in 2025.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 4.82% | 4.58% |
| Structure | graduated | graduated |
| Standard deduction (single) | None | None |
| Tax on $100,000 (single) | $3,885 | $3,691 |
The 2025 rules are kept in full on the West Virginia 2025 tax year page, for amended returns and late filings.
Recent legislated changes
- CutEffective · S.B. 392 (2026), codified at W. Va. Code Sec. 11-21-4j
S.B. 392 cut every West Virginia personal income tax rate by 5%, lowering the schedule from 2.22%-4.82% to 2.11%-4.58%, retroactive to January 1, 2026.
Retirement income
How West Virginia treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Taxpayers with federal AGI of $50,000 or less ($100,000 or less filing jointly) have had a 100% decreasing modification since tax year 2022. HB 4880 (2024) phases in a modification for those above the threshold: 35% from tax year 2024, reaching 100% in 2026. From tax year 2026 the modification is therefore full at every income.
West Virginia provides modifications for certain public retirement systems; private pensions are otherwise taxed as ordinary income.
401(k), 403(b) and traditional IRA distributions are taxed as ordinary income.
- Social Security decreasing modification, income limit $50,000. 100% below the income threshold since 2022; phased 35% (2024) to 100% (2026) above it under HB 4880.
Not modelled: The public-employee retirement modifications are recorded as existing; their amounts are not stated here. The tax year 2025 step of the HB 4880 phase-in was not separately confirmed and is not asserted.
Source: West Virginia Tax Division — Social Security Modification (retrieved 2026-09-04). Compare every state.
Capital gains
How West Virginia taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
West Virginia taxes a capital gain on the ordinary schedule, up to 4.82%. Capital gains appear in the instructions only as an allocation question for nonresidents, never as a rate or a modification.
Taxed at the same rates as every other kind of income: the holding period changes nothing.
West Virginia starts from federal adjusted gross income, and the instructions direct that in most cases "use the federal basis of property for computing capital gains or losses."
For a nonresident, capital gains and losses from West Virginia sources include those derived from real or tangible personal property located in the state and, where connected with a business carried on in West Virginia, from stocks, bonds and other intangible personal property used in that business.
Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.
Source: West Virginia Tax Division — 2025 West Virginia Personal Income Tax Forms and Instructions (IT-140) (retrieved 2026-09-19). Compare every state.
Local income taxes
No West Virginia municipality levies an individual income or earnings tax. Some cities charge a flat-dollar 'city service fee' (typically a few dollars per week worked in the city) to fund police, fire and street services; it is a fixed weekly charge, not a percentage of income, and is not a local income tax.
What else to know about West Virginia
- West Virginia has five graduated brackets applied to West Virginia taxable income.
- Rate Schedule I applies to single, head of household, married filing jointly and surviving spouse filers, and to estates and trusts; Rate Schedule II, with thresholds set at half the Schedule I amounts, applies to married individuals filing separately.
- West Virginia allows no standard deduction; the only broad subtraction is a $2,000 personal exemption allowance for each exemption claimed, or $500 if zero exemptions are claimed.
- Bracket thresholds ($10,000, $25,000, $40,000 and $60,000 under Schedule I) are fixed in statute and are not indexed for inflation; only the rates change under the reduction formula.
- The top marginal rate for 2026 is 4.58%.
- No West Virginia municipality levies an individual income tax; the flat-dollar 'city service fees' charged by some cities are not income taxes.
- S.B. 392, signed March 31, 2026 and effective June 12, 2026, cut every rate by 5% retroactive to January 1, 2026.
Capital gains
Capital gains are included in West Virginia taxable income and taxed at the ordinary rate schedule; there is no general exclusion or preferential rate.
What our figures leave out
Sources
- 1.West Virginia Tax DivisionState revenue department2026 Income Tax Rate Cut (adjusted 2026 rate schedules under S.B. 392)Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.West Virginia Tax DivisionState revenue departmentIT-100.2.A Percentage Method of Withholding (2026 rates; $38.46 weekly per exemption, i.e. $2,000 per year)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.