West Virginia Income Tax Brackets 2026
What are the West Virginia income tax brackets for 2026?
West Virginia uses 5 graduated brackets for 2026, from 2.22% on the first dollars of taxable income up to a top rate of 4.82%. After the state's standard deduction of $0 single ($0 joint), a single filer on $75,000 pays $2,680 of West Virginia income tax.
West Virginia taxes income through 5 graduated brackets in 2026, topping out at 4.82%. The first bracket covers taxable income up to $10,000, and the top rate does not bite until taxable income passes $60,000, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
West Virginia brackets for single filers, 2026
Rates apply to West Virginia taxable income: gross pay minus the standard deduction and any personal exemption. In West Virginia the schedule fills from the bottom up: the first $10,000 of taxable income pays 2.22%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $10,000 | 2.22% |
| $10,001 to $25,000 | 2.96% |
| $25,001 to $40,000 | 3.33% |
| $40,001 to $60,000 | 4.44% |
| $60,001 and up | 4.82% |
West Virginia brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $10,000 | 2.22% |
| $10,001 to $25,000 | 2.96% |
| $25,001 to $40,000 | 3.33% |
| $40,001 to $60,000 | 4.44% |
| $60,001 and up | 4.82% |
Standard deduction and exemption in West Virginia
The 2026 standard deduction is $0 for single filers and $0 for married filing jointly. West Virginia also allows a personal exemption of $2,000 for single filers and $4,000 for joint filers, which comes off taxable income alongside the standard deduction. In West Virginia, that means the first $2,000 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in West Virginia first removes the standard deduction and personal exemption, leaving $73,000 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $10,000 | $10,000 | 2.22% | $222 |
| $10,001 to $25,000 | $15,000 | 2.96% | $444 |
| $25,001 to $40,000 | $15,000 | 3.33% | $500 |
| $40,001 to $60,000 | $20,000 | 4.44% | $888 |
| $60,001 and up | $13,000 | 4.82% | $627 |
Total West Virginia income tax: $2,680, an effective rate of 3.57% of gross pay. The marginal rate, the rate on the next dollar West Virginia taxes, is 4.82%; a raise that crosses into that bracket pays 4.82% only on the dollars above the line, never on the whole salary.
West Virginia income tax on common salaries (single filer)
| Gross salary | West Virginia income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,099 | 2.75% | 3.33% |
| $50,000 | $1,521 | 3.04% | 4.44% |
| $75,000 | $2,680 | 3.57% | 4.82% |
| $100,000 | $3,885 | 3.89% | 4.82% |
| $150,000 | $6,295 | 4.20% | 4.82% |
How West Virginia compares with other states
How West Virginia compares: its top rate of 4.82% ranks 25th highest among the 42 taxing jurisdictions for 2026, and the $2,680 owed on a $75,000 salary ranks 24th highest, between Nebraska ($2,709) and New Jersey ($2,598).
The shape of the schedule matters as much as the rates. West Virginia's top rate only starts at taxable income above $60,000, so a $75,000 salary never sniffs it: the highest rate actually touched is 4.82%, and the top slice of the example above contributes $627, about 23% of the total bill. The other 77% is spread across the lower 4 brackets.
Joint filers in West Virginia get wider thresholds, but not double: the top joint bracket starts at $60,000 against $60,000 for singles, a ratio of 1.00 to 1. Two similar earners can therefore push each other into the top rate sooner as a couple than they would alone.
To turn these figures into an actual paycheck, use the West Virginia income tax calculator for any salary, or the West Virginia take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the West Virginia result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in West Virginia for 2026?
The top marginal rate in West Virginia is 4.82%, and it applies only to taxable income above $60,000 for single filers. Every dollar below that line pays less, starting at 2.22% on the first slice.
How many tax brackets does West Virginia have?
West Virginia has 5 brackets for 2026, running from 2.22% on the first slice of taxable income to 4.82% at the top. Joint filers use a wider schedule, with a standard deduction of $0 instead of $0.
What is the standard deduction in West Virginia for 2026?
The standard deduction is $0 for single filers and $0 for married filing jointly. A personal exemption of $2,000 single and $4,000 joint also applies.
How much West Virginia income tax is owed on $75,000?
A single filer earning $75,000 pays $2,680 of West Virginia income tax for 2026 in this model, an effective rate of 3.57%, even though the top bracket reached is 4.82%.