West Virginia Income Tax Calculator
Figure basis: Official West Virginia Tax DivisionWest 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 Tax Division 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 $1,950.40 in state income tax, an effective rate of 3.25% and a marginal rate of 4.22%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
How West Virginia income tax works
West Virginia has phased down its individual income tax rates. HB 2526 (2023) cut all rates 21.25%. Most recently, SB 392, signed March 31, 2026 and codified at W. Va. Code 11-21-4j effective June 12, 2026, delivered a further 5% across-the-board cut retroactive to January 1, 2026. The resulting tax-year-2026 rates are 2.11%, 2.81%, 3.16%, 4.22%, and 4.58%. Single, married-filing-jointly, head-of-household, estate and trust filers use bracket thresholds of $10,000/$25,000/$40,000/$60,000; married-filing-separately filers use halved thresholds of $5,000/$12,500/$20,000/$30,000. 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 (2026)
The table below shows the West Virginia graduated income tax brackets for single filers, as published by the West Virginia Tax Division and verified Jul 16, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $9,999.00 | 2.11% | West Virginia Tax Division |
| $10,001.00 to $24,999.00 | 2.81% | West Virginia Tax Division |
| $25,001.00 to $39,999.00 | 3.16% | West Virginia Tax Division |
| $40,001.00 to $59,999.00 | 4.22% | West Virginia Tax Division |
| Over $60,001.00 | 4.58% | West Virginia Tax Division |
A shrinking tax: why West Virginia's rates look so odd
West Virginia's five rates read strangely: 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. Those uneven numbers are the fingerprints of rapid, repeated tax cuts. HB 2526 in 2023 reduced every rate by 21.25% in a single stroke. Then Senate Bill 392, signed March 31, 2026 and effective June 12, 2026, applied a further 5% across-the-board cut, retroactive to January 1, 2026. Multiply a round starting rate by those reductions and you land on the odd decimals the state uses today.
The bracket structure is otherwise simple. Single, joint and head of household filers share the same thresholds at $10,000, $25,000, $40,000 and $60,000, with the top 4.58% rate applying to income above $60,000. Married taxpayers filing separately use exactly half of each cutoff, so their top rate begins at $30,000.
Two details catch people out. West Virginia has no standard deduction at all; instead it grants a $2,000 personal exemption for you, your spouse and each dependent. And because the latest cut was retroactive to the start of 2026, withholding tables and any figure you saw earlier in the year may still reflect the old, higher rates. Use the current 2026 rates above, and expect lawmakers to keep pushing these numbers lower.
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 $1,950.40, an effective rate of 3.25%. 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 4.22%.
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 2026?
For 2026, West Virginia uses five brackets. For single, joint, and head-of-household filers the rates are 2.11% on income up to $10,000; 2.81% on $10,001 to $25,000; 3.16% on $25,001 to $40,000; 4.22% on $40,001 to $60,000; and 4.58% on income above $60,000. Married taxpayers filing separately apply the same rates over halved thresholds ($5,000/$12,500/$20,000/$30,000).
What did West Virginia SB 392 do?
Senate Bill 392, signed March 31, 2026, cut all West Virginia individual income tax rates by an additional 5% across the board. Codified at W. Va. Code 11-21-4j and effective June 12, 2026, the reduction applies retroactively to January 1, 2026, lowering the top rate to 4.58% and the bottom rate to 2.11%.
Does West Virginia have a standard deduction?
No. West Virginia does not offer a standard deduction. Instead, the state provides a personal exemption of $2,000 per exemption, including the taxpayer, spouse, and each dependent.
Are West Virginia income tax rates continuing to fall?
Yes. Following HB 2526 (2023), West Virginia has continued phasing rates down. SB 392 (2026) applied a further 5% cut effective retroactive to January 1, 2026, and lawmakers have signaled intent to keep reducing the personal income tax over time.
Official sources
- West Virginia income tax rates (tax year 2026): West Virginia Tax Division, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.