West Virginia Tax Brackets 2026
West Virginia state income tax rates for tax year 2026 — 5 progressive brackets from 2.11% to 4.58%, with separate thresholds for single filers and married filing jointly.
Tax year
2026
Type
Progressive
Rate range
2.11%–4.58%
Brackets
5
West Virginia state tax at common incomes (2026)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $1,529 | 3.06% | $1,529 | 3.06% |
| $75,000 | $2,638 | 3.52% | $2,638 | 3.52% |
| $100,000 | $3,783 | 3.78% | $3,783 | 3.78% |
| $150,000 | $6,073 | 4.05% | $6,073 | 4.05% |
| $250,000 | $10,653 | 4.26% | $10,653 | 4.26% |
| $500,000 | $22,103 | 4.42% | $22,103 | 4.42% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2026 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% |
| Over $60,000 | 4.58% |
2026 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% |
| Over $60,000 | 4.58% |
How West Virginia tax is calculated on $75,000 (2026, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $10,000 | 2.11% | $211 |
| $10,000 – $25,000 | 2.81% | $422 |
| $25,000 – $40,000 | 3.16% | $474 |
| $40,000 – $60,000 | 4.22% | $844 |
| $60,000 – $75,000 | 4.58% | $687 |
| Total West Virginia tax | 3.52% eff. | $2,638 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About West Virginia's 2026 rates
West Virginia's progressive tax system means each portion of your income is taxed at the rate for that bracket. The state is actively reducing income tax rates annually under tax reform legislation, so rates may continue to decrease in future years. West Virginia does not tax Social Security benefits and offers a senior citizen tax credit for eligible residents.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2026 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
View 2025 West Virginia tax brackets for comparison.
Frequently asked questions
What are the West Virginia tax brackets for 2026?
West Virginia has 5 progressive brackets for 2026, ranging from 2.11% on the lowest bracket up to 4.58% on income above $60,000 (single filer). See the full table above for every rate and threshold.
What is the top West Virginia income tax rate in 2026?
4.58%, applied to taxable income above $60,000 for single filers ($60,000 for married filing jointly).
How much West Virginia state tax on $100,000 in 2026?
A single filer with $100,000 of taxable income owes $3,783 in West Virginia state income tax for 2026 — an effective rate of 3.78%. Married filing jointly with the same income owes $3,783 (3.78% effective). Federal tax is separate.
Are West Virginia 2026 tax brackets the same as 2025?
Bracket thresholds may have changed for 2026 via inflation indexing or legislative action. The figures on this page are the West Virginia bracket thresholds in effect for tax year 2026.
Explore more West Virginia tax info
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