West Virginia Income Tax Calculator 2026

West Virginia Income Tax: Graduated Brackets Up to 5.12%

West Virginia uses a progressive income tax system with 5 brackets. Rates range from 2.36% to 5.12%, with higher income taxed at higher rates. West Virginia has been gradually reducing rates with a goal of eventually eliminating the income tax.

Like federal taxes, West Virginia's system is marginal — only the income within each bracket is taxed at that bracket's rate. Combined with federal taxes (10%–37%), West Virginia residents can face a total marginal rate of up to 42.12% on their highest dollars of income.

West Virginia Tax Brackets for 2026 (Single Filer)

The West Virginia income tax brackets for single filers are:

• 2.36% on income from $0 to $10,000
• 3.15% on income from $10,000 to $25,000
• 3.54% on income from $25,000 to $40,000
• 4.72% on income from $40,000 to $60,000
• 5.12% on income over $60,000

Your marginal rate is the rate on your last dollar of income. Your effective rate (total tax divided by total income) is always lower because of the progressive structure.

Tips to Lower Your West Virginia Tax

Maximize pre-tax retirement contributions to reduce both federal and West Virginia taxable income. The 2026 401(k) limit is $24,500 ($32,500 with catch-up for age 50+). If West Virginia conforms to federal deductions, your standard deduction and itemized expenses also reduce your state tax liability.