West Virginia Income Tax 2026
West Virginia has a graduated income tax for 2026. The standard deduction is $0 (single) / $0 (married filing jointly). WV taxes wage income with a 5-bracket graduated structure. 2026 rates reflect SB 392 (2026 session), a 5% across-the-board cut signed 3/31/2026, effective 6/12/2026 but RETROACTIVE to Jan 1, 2026: 2.11% / 2.81% / 3.16% / 4.22% / 4.58% (top rate, down from 4.82% in 2025). Verified against the WV Tax Division official 2026 bracket page. NO state standard deduction - WV uses personal exemptions: $2,000 per exemption (taxpayer + spouse + each dependent), or $500 if zero exemptions. Same bracket thresholds apply to Single, MFJ, and HOH; Married Filing Separately uses HALVED thresholds ($5k/$12.5k/$20k/$30k). Social Security benefits are 100% exempt for tax year 2026 (final year of 3-year phase-out: 35% 2024, 65% 2025, 100% 2026), regardless of income. No local/city income taxes (municipalities levy flat-dollar City Service/B&O fees, not income tax). HB 2526 (2023) trigger-based provisions may cut rates further in future years based on surplus revenue.
West Virginia tax brackets (single, 2026)
| Taxable income | Rate |
|---|---|
| $0 - $10,000 | 2.11% |
| $10,000 - $25,000 | 2.81% |
| $25,000 - $40,000 | 3.16% |
| $40,000 - $60,000 | 4.22% |
| $60,000+ | 4.58% |
Tax on common incomes in West Virginia (2026, single)
| Income | State tax | Take-home |
|---|---|---|
| $20,000 | $492 | $17,588 |
| $25,000 | $633 | $21,565 |
| $30,000 | $791 | $25,495 |
| $35,000 | $949 | $29,354 |
| $40,000 | $1,107 | $33,214 |
| $45,000 | $1,318 | $37,020 |
| $50,000 | $1,529 | $40,827 |
| $55,000 | $1,740 | $44,633 |
| $60,000 | $1,951 | $48,440 |
| $65,000 | $2,180 | $52,228 |
Estimate your exact 2026 federal + West Virginia income tax by income and filing status.
Open the West Virginia Income Tax Calculator →Frequently asked questions
Does West Virginia have a state income tax in 2026?
Yes. West Virginia levies a graduated state income tax for 2026, on top of federal income tax, Social Security and Medicare.
How much state income tax do you pay on $75,000 in West Virginia?
A single filer earning $75,000 in West Virginia owes about $2,638 in state income tax for 2026, leaving roughly $58,955 take-home after federal tax and FICA.
What is the West Virginia standard deduction for 2026?
$0 for single filers and $0 for married filing jointly.
2026 figures. Source: West Virginia Department of Revenue + Tax Foundation. Not tax advice.