West Virginia Income Tax Calculator 2026

How West Virginia Income Tax Calculator Works

Calculate your West Virginia income tax (up to 5.12%) plus federal tax. See combined brackets, effective rate, and take-home pay. and. Enter your values into the form above and the calculator processes them instantly in your browser — no data is sent to any server.

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.

West Virginia Income Tax Calculator: 2026 Bracket Cuts Explained

West Virginia is in the middle of a multi-year tax-rate reduction under the West Virginia State Tax Department. HB 2526 (2023) launched an automatic-trigger rate cut program: whenever General Revenue collections beat the statutory threshold, all brackets drop 10%. Top rate history: 6.5% (2022) → 5.12% (2023) → 4.82% (projected 2026). The 2026 top rate depends on FY2025 collections, announced each January by the Tax Commissioner. Practical impact: a $75,000 single filer saves roughly $125/year for each 0.3 percentage-point cut. Full 2026 bracket structure: 2.36% up to $10,000; 3.15% up to $25,000; 3.54% up to $40,000; 4.72% up to $60,000; 4.82% above $60,000. West Virginia does not tax Social Security benefits for filers under $50K single / $100K joint AGI — fully exempted starting tax year 2024 per SB 424. Updated 2026-07-06.

Tips for Getting Accurate Results

For the most accurate results, use up-to-date numbers from official sources. Double-check your inputs before calculating — small errors in the starting values can lead to significantly different outputs. If you are comparing scenarios, keep all variables the same except the one you are testing. Save or screenshot your results for future reference. This calculator uses standard formulas and is designed to give you a reliable quick estimate, though professional advice may be needed for complex situations.