West Virginia Tax Brackets 2026
West Virginia taxes income in graduated bands for 2026, with the top rate reaching 4.58%. Only the income inside each band is taxed at that band's rate, so the top rate applies to your highest dollars, not your whole income.
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 2.11% | $0 | $10,000 | $211 |
| 2.81% | $10,000 | $25,000 | $633 |
| 3.16% | $25,000 | $40,000 | $1,107 |
| 4.22% | $40,000 | $60,000 | $1,951 |
| 4.58% | $60,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 2.11% | $0 | $10,000 | $211 |
| 2.81% | $10,000 | $25,000 | $633 |
| 3.16% | $25,000 | $40,000 | $1,107 |
| 4.22% | $40,000 | $60,000 | $1,951 |
| 4.58% | $60,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 2.11% | $0 | $5,000 | $106 |
| 2.81% | $5,000 | $12,500 | $316 |
| 3.16% | $12,500 | $20,000 | $553 |
| 4.22% | $20,000 | $30,000 | $975 |
| 4.58% | $30,000 | — | — |
| Rate | Taxable income over | Up to | Tax at band ceiling |
|---|---|---|---|
| 2.11% | $0 | $10,000 | $211 |
| 2.81% | $10,000 | $25,000 | $633 |
| 3.16% | $25,000 | $40,000 | $1,107 |
| 4.22% | $40,000 | $60,000 | $1,951 |
| 4.58% | $60,000 | — | — |
West Virginia also allows a personal exemption (deducted from income) of $2,000 for single filers.
West Virginia has no local income tax. Some municipalities (e.g., Charleston, Huntington, Parkersburg) charge a flat City Service/User Fee (a set dollar amount per week worked), which is not a percentage income tax.
See what these rates leave of an actual salary: West Virginia paycheck calculator.
Frequently asked questions
What is the top income tax rate in West Virginia?
For 2026, the top income tax rate in West Virginia is 4.58%. Graduated states apply that top rate only to income above the final threshold, not to your whole salary.
How do West Virginia taxes compare with other states?
The clearest comparison is take-home pay on the same salary across states. Use the take-home pages to see how West Virginia stacks up against a no-income-tax state and its neighbors.
Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA · West Virginia: West Virginia Tax Division. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.