West Virginia Income Tax Calculator 2026
See your West Virginia state tax, effective rate, and take-home pay in 60 seconds.
- This state uses a simplified estimate: a single rate schedule applied to gross income less the standard deduction and personal exemption. Local income taxes, mandatory state payroll contributions, retirement income exclusions, credits, and state-specific adjustments are not modeled.
Estimated federal and state take-home pay based on the information entered. Local taxes, state payroll programs, employer benefits, itemized deductions, tax credits, and special state adjustments may not be included. Tax year 2026. West Virginia figures last verified July 18, 2026 — see sources below.
Worked example: A single filer earning $85,000 in West Virginia
Start with $85,000 of wages. After $2,000 in modeled state deductions/exemptions, running it up West Virginia's brackets produces about $3,004 in state income tax — an effective state rate near 3.5%, with a 4.58% 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 2.11% to 4.58%.
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 |
|---|---|---|
| 2.11% | $10,000 | $10,000 |
| 2.81% | $25,000 | $25,000 |
| 3.16% | $40,000 | $40,000 |
| 4.22% | $60,000 | $60,000 |
| 4.58% | and above | and above |
Retirement income & Social Security
West Virginia retirement income treatment varies by plan type, your age, and whether the distribution is qualifying. Many states exempt some or all 401(k), IRA and pension income for retirees, and this calculator does not model those exclusions. Check the West Virginia Tax Division for the rules that apply to you before assuming distributions are taxable.
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 4.58% 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 2.11% to 4.58%, 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. Treatment of other retirement income depends on the plan type, your age, and whether the distribution is qualifying — many states exempt some or all of it for retirees. This calculator does not model those exclusions, so verify with the West Virginia Tax Division rather than assuming your distributions are fully taxable.
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 July 18, 2026.