WEST VIRGINIA INCOME TAX · TAX YEAR 2026
2026 West Virginia income tax calculator
Estimate West Virginia income tax with the 2026 rates cut by SB 392, $2,000 exemptions and the family tax credit, plus federal income tax and take-home pay.
Your estimate
West Virginia take-home pay by salary
Take-home pay is wages minus West Virginia tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,444 | $40,911 | $1,574 |
| $75,000 | $2,546 | $59,047 | $2,271 |
| $100,000 | $3,691 | $75,489 | $2,903 |
| $150,000 | $5,981 | $107,810 | $4,147 |
| $200,000 | $8,271 | $140,656 | $5,410 |
West Virginia tax brackets for 2026
West Virginia taxes income at five rates from 2.11% to 4.58% for 2026. Senate Bill 392 of 2026 cut every rate by about 5%, retroactive to January 1, 2026; the 2025 rates ran from 2.22% to 4.82%. Single filers, heads of household and joint filers share one schedule, and married couples filing separately use brackets half as wide.
| Rate | Taxable income |
|---|---|
| 2.11% | Up to $10,000 |
| 2.81% | Over $10,000 through $25,000 |
| 3.16% | Over $25,000 through $40,000 |
| 4.22% | Over $40,000 through $60,000 |
| 4.58% | Over $60,000 |
| Rate | Taxable income |
|---|---|
| 2.11% | Up to $5,000 |
| 2.81% | Over $5,000 through $12,500 |
| 3.16% | Over $12,500 through $20,000 |
| 4.22% | Over $20,000 through $30,000 |
| 4.58% | Over $30,000 |
| Filing status | Exemption |
|---|---|
| Single | $2,000 |
| Married filing jointly | $4,000 |
| Head of household | $2,000 |
| Married filing separately | $2,000 |
| Each dependent | $2,000 |
West Virginia income tax questions
Does West Virginia have a state income tax?
Yes. West Virginia taxes income at graduated rates from 2.11% to 4.58% for 2026.
How much is West Virginia income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $3,690.90 in West Virginia income tax for 2026, 3.69% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $75,489.10, or $2,903.43 every two weeks.
What is the West Virginia standard deduction for 2026?
West Virginia has no standard deduction. Personal exemptions are $2,000 for single filers, heads of household and married couples filing separately, and $4,000 for married couples filing jointly, plus $2,000 for each dependent. Filers with federal AGI of $10,000 or less ($5,000 if married filing separately) also exclude their earned income up to that amount, and lower-income families get the family tax credit.
Does West Virginia tax Social Security?
No. West Virginia does not tax Social Security benefits.
West Virginia Social Security tax rules
Does West Virginia tax retirement income?
Yes. West Virginia taxes private pensions and 401(k) and IRA withdrawals, excludes up to $2,000 per person of West Virginia public employee, teacher and federal pensions, and exempts military retirement pay.
West Virginia retirement income tax for 2026
How does West Virginia tax capital gains?
As ordinary income at West Virginia's regular rates; there is no separate capital gains rate. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI, subtracts a $2,000 exemption for you, your spouse on a joint return and each dependent, plus the low-income earned income exclusion when AGI is $10,000 or less, and applies the 2026 rate schedule.
It then subtracts the family tax credit, a share of the tax for families with federal AGI near the poverty guideline: 100% up to $15,650 for one person plus $5,500 for each additional family member, counting up to eight, then 10 points less for each $300 above that, ending after nine steps. Married couples filing separately use half the income limits and $150 steps. These are the 2025 tables; West Virginia has not yet published the 2026 tables.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $73,000.00 of West Virginia taxable income and about $2,545.90 in West Virginia income tax, 3.39% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $59,046.60, or $4,920.55 a month.
What this estimate excludes
The senior citizen tax credit, the homestead excess property tax credit, the $8,000 modification for age 65 or disability, the retirement income modifications, the child and dependent care credit and other credits.
West Virginia sources
- West Virginia Tax Division: 2026 income tax rate cut (SB 392)
- IT-100.2.A, 2026 percentage method withholding (March 2026): $2,000 per exemption
- 2025 IT-140 instructions: exemptions, low-income exclusion, family tax credit tables and retirement modifications
- W. Va. Code 11-21-12: Social Security and retirement modifications
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.