West Virginia Income Tax Calculator
West Virginia income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your West Virginia state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers West Virginia state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from West Virginia State Tax Department and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
West Virginia uses graduated income tax brackets. A single filer earning $60,000 owes $0.00 in state income tax, an effective rate of 0.00% and a marginal rate of 0%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
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How West Virginia income tax works
West Virginia House Bill 2526, enacted in 2023, reduced all individual income tax rates by 21.25% across the board, effective for tax year 2023 onward. Prior rates were 3%, 4%, 4.5%, 6%, and 6.5%. The 2024 rates of 2.36%, 3.15%, 3.54%, 4.72%, and 5.12% represent the post-HB 2526 schedule. Additional rate reductions are being phased in under subsequent legislation. The same bracket schedule applies to all filing statuses. Authority: West Virginia Code §11-21-4g. Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
West Virginia income tax brackets (2024)
The table below shows the West Virginia graduated income tax brackets for single filers, as published by the West Virginia State Tax Department and verified Jun 12, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
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West Virginia income tax: frequently asked questions
How much is the West Virginia income tax on a $60,000 salary?
A single filer earning $60,000 a year in West Virginia has a taxable income of $60,000.00 after the standard deduction. The computed state income tax is $0.00, an effective rate of 0.00%. Enter your own income above for an exact figure.
What is the West Virginia state income tax rate?
West Virginia has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 0%.
What filing statuses does West Virginia income tax apply to?
West Virginia income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What are West Virginia's income tax brackets for 2024?
For 2024, West Virginia uses five brackets, the same for all filing statuses. The rates are 2.36% on income up to $10,000; 3.15% on $10,001 to $25,000; 3.54% on $25,001 to $40,000; 4.72% on $40,001 to $60,000; and 5.12% on income above $60,000.
What did West Virginia HB 2526 do?
House Bill 2526, signed in 2023, cut all West Virginia individual income tax rates by 21.25% compared to the previous schedule. The prior top rate of 6.5% fell to 5.12%, and the previous bottom rate of 3% fell to 2.36%. The reductions applied to all five brackets uniformly and took effect beginning with tax year 2023.
Does West Virginia have a standard deduction?
No. West Virginia does not offer a standard deduction. Instead, the state provides a personal exemption credit of $2,000 per exemption, including the taxpayer, spouse, and each dependent. This credit is subtracted directly from the tax owed rather than from taxable income. Authority: West Virginia Code §11-21-12a.
Are West Virginia income tax rates continuing to fall?
Yes. Following HB 2526 (2023), West Virginia enacted further legislation to continue phasing down rates. Governor Justice and the Legislature have expressed intent to eliminate the personal income tax over time, and additional incremental cuts have been signed into law. The West Virginia State Tax Department publishes updated rate tables each year.
Official sources
- West Virginia income tax rates (tax year 2024): West Virginia State Tax Department, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.