West Virginia Income Tax Calculator 2026

Calculate your West Virginia state income tax for 2026. West Virginia uses a progressive tax system with rates up to 4.58%.

By Konstantin Iakovlev · Updated October 19, 2026 · Methodology

Gross Annual Incomeⓘ

Filing Statusⓘ

Deduction

Federal Income Tax

$7,670.00

Effective Tax Rate

10.23%

Marginal Tax Rate

22%

FICA (SS + Medicare)

$5,737.50

Total Tax Burden

$15,953.40

After-Tax Income

$59,046.60

Tax Calculation Breakdown

Gross Income	$75,000.00
Above-the-Line Deductions	- $0.00
Adjusted Gross Income (AGI)	$75,000.00
Standard Deduction	- $16,100.00
Taxable Income	$58,900.00
10% on $0.00 – $12,400.00	$1,240.00
12% on $12,400.00 – $50,400.00	$4,560.00
22% on $50,400.00 – $105,700.00	$1,870.00
Federal Income Tax (before credits)	$7,670.00
Federal Income Tax (after credits)	$7,670.00
Social Security (6.2%)	$4,650.00
Medicare (1.45%)	$1,087.50
Total FICA	$5,737.50
West Virginia Taxable Income	$73,000.00
West Virginia Income Tax	$2,545.90
Total Tax	$15,953.40
After-Tax Annual Income	$59,046.60
Monthly Take-Home	$4,920.55

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

West Virginia Income Tax Overview

West Virginia levies a personal income tax with a graduated rate schedule, meaning the percentage you pay rises as you move into higher income bands rather than applying a single flat rate. The top marginal rate is 4.58%, and only the portion of taxable income that falls in the highest bracket is taxed at that level. The tax is administered by the West Virginia State Tax Department, separate from the IRS, so it sits on top of your federal obligation.

Most people who live in West Virginia or earn income there owe the state tax, and it is reported on its own state return each spring alongside the federal one. The state starts from your federal figures and then applies its own modifications, brackets, and credits. Because the brackets are graduated, your effective rate, the share of total income you actually pay, lands below the 4.58% top figure for nearly everyone.

West Virginia Income Tax Brackets 2026 (Single Filer)

Taxable Income	Rate
$0 – $10,000	2.11%
$10,001 – $25,000	2.81%
$25,001 – $40,000	3.16%
$40,001 – $60,000	4.22%
Over $60,000	4.58%

West Virginia Tax Snapshot

State Sales Tax	6.00%
Avg. Combined Sales Tax (with local)	6.60%
Avg. Property Tax	0.48%
Minimum Wage	$8.75/hr

Official Sources:

West Virginia Income Tax FAQ

Who has to pay West Virginia income tax?

Residents generally owe state tax on all of their income, while nonresidents owe it on income earned from West Virginia sources, such as wages from a job located in the state. Part-year residents are taxed on income received while living in West Virginia plus any in-state income afterward. The State Tax Department sets the filing thresholds and forms each year.

How does the 4.58% top rate actually work?

West Virginia's income tax is progressive, so income is sliced into brackets and each slice is taxed at its own rate. The 4.58% figure is the marginal rate on the highest bracket, not a flat charge on your whole paycheck. Lower portions of your income are taxed at lower rates, which keeps the effective rate you pay below the top number.

Does West Virginia tax stack on top of federal income tax?

Yes. The state tax is entirely separate from the federal income tax collected by the IRS, so most filers complete two returns and owe both. West Virginia uses federal adjusted gross income as a starting point and then applies its own adjustments. The two systems share data but calculate liability independently.

Is retirement or Social Security income taxed in West Virginia?

Social Security benefits are fully exempt from West Virginia income tax from tax year 2026 at every income level (W. Va. Code §11-21-12(c)(8)(E)), after a phase-in that cut the taxable share year by year. West Virginia also excludes military retirement pay and up to $2,000 of public pension income. Other retirement income, such as 401(k) and IRA withdrawals, is taxed at the regular rates.