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 5.1%.
Federal Income Tax
$7,670.00
Effective Tax Rate
10.23%
Marginal Tax Rate
22%
FICA (SS + Medicare)
$5,737.50
Total Tax Burden
$13,407.50
After-Tax Income
$61,592.50
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 |
| Total Tax | $13,407.50 |
| After-Tax Annual Income | $61,592.50 |
| Monthly Take-Home | $5,132.71 |
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 has been reducing income tax rates under HB 2526 (2023). The top rate dropped to 5.12% for 2025, with further reductions possible based on revenue triggers. The state does not use a standard deduction.
West Virginia uses federal adjusted gross income as the starting point and provides personal exemptions of $2,000 per filer and dependent. There is no state standard deduction.
West Virginia's minimum wage of $8.75/hr is above the federal rate. Tipped employees receive $2.63/hr. The state has no local income taxes.
West Virginia exempts Social Security benefits, up to $2,000 of public retirement income, and military retirement pay from state income tax.
The state sales tax of 6% applies broadly including to some services. West Virginia has no disability insurance, paid family leave, estate tax, or inheritance tax. Property taxes average approximately 0.57%.
West Virginia Income Tax Brackets 2026 (Single Filer)
| Taxable Income | Rate |
|---|---|
| $0 – $9,766 | 2.4% |
| $9,767 – $25,000 | 3.1% |
| $25,001 – $40,833 | 3.5% |
| $40,834 – $60,000 | 4.7% |
| Over $60,001 | 5.1% |
West Virginia Tax Snapshot
| Sales Tax | 0.06% |
| Avg. Property Tax | 0.0057% |
| Minimum Wage | $8.75/hr |