West Virginia Income Tax Calculator 2026
See your West Virginia state tax, effective rate, and take-home pay in 60 seconds.
Estimate only. Uses 2026 federal figures, West Virginiastate figures (see sources below), and a standard-deduction federal calculation. Filing status “Head of household” uses the single column for West Virginia. Your actual tax depends on credits, additional income, and adjustments.
Worked example: A single filer earning $85,000 in West Virginia
Start with $85,000 of wages. running it up West Virginia's brackets produces about $3,464 in state income tax — an effective state rate near 4.1%, with a 5.12% marginal rate. Federal income tax and FICA are calculated separately and shown in the calculator above.
Assumes a single filer taking the standard treatment. Figures are educational estimates.
How West Virginia taxes income
West Virginia uses a graduated income tax: your income is taxed in slices, with each slice taxed at a higher rate as you move up the brackets from 2.36% to 5.12%.
West Virginia generally starts from your federal income, applies state-specific adjustments and deductions, and then runs the result up the brackets. Credits and exemptions can change the final number — confirm the current details with the West Virginia Tax Division.
2026 rate structure
| Rate | Single — taxable income up to | MFJ — taxable income up to |
|---|---|---|
| 2.36% | $10,000 | $10,000 |
| 3.15% | $25,000 | $25,000 |
| 3.54% | $40,000 | $40,000 |
| 4.72% | $60,000 | $60,000 |
| 5.12% | and above | and above |
Retirement income & Social Security
West Virginia generally taxes retirement income such as 401(k), IRA, and pension distributions, though it may offer exclusions, deductions, or credits for certain pension or retirement income and for older taxpayers. Confirm the current exclusions with the West Virginia Tax Division.
Local taxes & reciprocity
West Virginia has no local or city income tax — only the state income tax applies to wages.
Reciprocity: West Virginia has reciprocity agreements with Kentucky, Maryland, Ohio, Pennsylvania, Virginia. If you live in West Virginia and work in one of those states, you pay West Virginia tax on those wages and file only in West Virginia.
Notable deductions, credits & other taxes
Deductions & credits
- West Virginia standard deduction and personal exemptions (verify current amounts with the West Virginia Tax Division)
- Credit for income taxes paid to other states (for residents with out-of-state income)
- State versions of common credits — earned income, child/dependent care, and education credits — where offered
Capital gains: West Virginia has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at West Virginia's graduated rates.
Property tax: Property taxes in West Virginia are assessed and collected locally, so effective rates vary widely by county and municipality. Check your county assessor or the West Virginia Tax Division for local rates.
West Virginia vs. neighboring states
Compared with its neighbors — Kentucky, Maryland, Ohio, Pennsylvania — West Virginia's graduated rates up to 5.12% sit within the regional range. Effective rates depend heavily on income level, deductions, and local taxes.
West Virginia state tax FAQs
What is the West Virginia state income tax rate for 2026?
West Virginia uses graduated brackets ranging from 2.36% to 5.12%, with higher rates applying only to income above each threshold.
Does West Virginia tax retirement income or Social Security?
Social Security benefits are exempt from West Virginia income tax. For other retirement income, West Virginia generally taxes 401(k), IRA, and pension distributions, though exclusions may apply. Verify with the West Virginia Tax Division.
How are capital gains taxed in West Virginia?
West Virginia has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at West Virginia's graduated rates.
Is there a local or city income tax in West Virginia?
West Virginia has no local or city income tax — only the state income tax applies to wages.
Does West Virginia have tax reciprocity with neighboring states?
West Virginia has reciprocity agreements with Kentucky, Maryland, Ohio, Pennsylvania, Virginia. If you live in West Virginia and work in one of those states, you pay West Virginia tax on those wages and file only in West Virginia. For non-reciprocal states, you generally file a non-resident return there and claim a credit at home.
Sources & verification
Last verified June 12, 2026.