West Virginia income tax and brackets 2026
West Virginia taxes income at 5 rates in 2026, from 2.11% on the first $10,000 of a single filer's taxable income to 4.58% above $60,000. A single filer earning $75,000 in West Virginia owes about $10,216 in federal and state income tax, an effective rate of 13.6%.
Income tax · 2026
See the brackets $10,216for the year
Effective rate 13.6% of income
Federal income tax$7,67075.1%
West Virginia income tax$2,54624.9%
Taxable income
$58,900
Top federal rate
22%
Top West Virginia rate
4.58%
West Virginia tax brackets 2026
West Virginia brackets · 2026
2.11% to 4.58%
5 brackets
Your top bracket
4.58%
Average rate
3.5%
Taxable income
$73,000
How your $2,546 adds up
2.11% on the first $10,000$2118.3%
2.81% on the next $15,000$42216.6%
3.16% on the next $15,000$47418.6%
4.22% on the next $20,000$84433.2%
4.58% on the last $13,000$59523.4%
West Virginia brackets, single
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2.11% | $0 to $10,000 | 2.11% of taxable income |
| 2.81% | $10,000 to $25,000 | $211.00 + 2.81% over $10,000 |
| 3.16% | $25,000 to $40,000 | $632.50 + 3.16% over $25,000 |
| 4.22% | $40,000 to $60,000 | $1,106.50 + 4.22% over $40,000 |
| 4.58%You | Over $60,000 | $1,950.50 + 4.58% over $60,000 |
West Virginia at a glance
- Income tax
- 2.11% to 4.58%
- Personal exemption
- $2,000
- State payroll taxes
- None
- Local income tax
- None
- Sales tax
- 6%
- 2026 return due
- Apr 15, 2027
How we work it out
- 1IncomeYour income for the year, less pre-tax retirement savings.
- 2DeductionThe larger of the standard deduction and your itemized total.
- 3Federal bracketsEach rate from 10% to 37% taxes only the income inside it.
- 4West VirginiaWest Virginia's own deduction and rates on the same income.
- 5Effective rateYour total tax divided by your income.
West Virginia income tax questions
What are the West Virginia tax brackets for 2026?
West Virginia has 5 brackets for single filers, from 2.11% on the first $10,000 of taxable income to 4.58% on income over $60,000.
How much income tax do I pay on $75,000 in West Virginia?
A single filer earning $75,000 owes about $7,670 in federal income tax and $2,546 in West Virginia income tax for 2026, $10,216 in all. That is 13.6% of income.
Why is my average rate lower than my tax bracket?
Each rate taxes only the income inside its bracket. A single filer with $73,000 of West Virginia taxable income is in the 4.58% bracket, but only the $13,000 above $60,000 pays 4.58%. The lower rates tax the rest, so the brackets come to $2,546, 3.5% on average.
What are the 2026 federal tax brackets?
Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.
Will West Virginia's brackets change?
SB 392 (signed March 31, 2026) cut every rate about 5% retroactive to January 1, 2026 (top rate 4.82% to 4.58%); the bracket thresholds are fixed in law.
What is the 2026 standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. West Virginia gives a $2,000 personal exemption instead.
Sources
- IRS Revenue Procedure 2025-32: 2026 brackets and standard deduction
- Social Security Administration: 2026 contribution and benefit base
- IRS Notice 2025-67: 2026 retirement plan limits
- West Virginia Tax Division
- WV Tax Division, Personal Income Tax Reduction Bill: 2026 rate schedules (single, joint, head of household share one schedule; married filing separately halves it), retroactive to January 1, 2026
- 2025 IT-140 forms and instructions ($2,000 per exemption, $500 if none claimed; low-income earned income exclusion)
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (cross-check)
- Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (state rate)
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