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West Virginia taxes at a glance (2026)

West Virginia has a graduated income tax with a standard deduction of $0 (single) / $0 (married). 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.