West Virginia rules
How West Virginia taxes your paycheck in 2026
West Virginia has aggressively reduced its income tax since 2023, bringing the top rate down to 4.82% for 2026. The West Virginia Tax Division applies five brackets from 2.22% to 4.82%, with no standard deduction but a personal exemption that reduces taxable income.
| Rate | Taxable income |
|---|---|
| 2.22% | $0 – $10,000 |
| 2.96% | $10,000 – $25,000 |
| 3.33% | $25,000 – $40,000 |
| 4.44% | $40,000 – $60,000 |
| 4.82% | Over $60,000 |
Marginal rates — only income within each band is taxed at that rate. 2026 figures, before the state standard deduction/exemption.
A steady stream of cuts
West Virginia's rates have been trimmed through a 2023 reform plus revenue-triggered reductions, lowering the top rate from 6.5% to today's 4.82%. The state grants a personal exemption (about $2,000 per filer/dependent) in place of a standard deduction.
Comparing West Virginia to other states
See how West Virginia stacks up by running the same salary through Virginia · Kentucky · Ohio.
Questions
West Virginia salary calculator FAQ
What is the West Virginia income tax rate for 2026?
West Virginia has five brackets for 2026, from 2.22% on the first $10,000 of taxable income up to a top rate of 4.82% above $60,000. Rates have been cut sharply from a 6.5% top rate before 2023 reform.
How much is taken out of a paycheck in West Virginia?
A West Virginia paycheck is reduced by federal income tax, 6.2% Social Security, 1.45% Medicare and progressive state income tax up to 4.82%. On a $60,000 single salary, total deductions are roughly 23% to 25%.
Has West Virginia been cutting its income tax?
Yes. A 2023 reform cut all rates by an initial 21.25%, and revenue-triggered reductions have lowered the top rate further to 4.82% for 2026, down from 6.5% before the reform.
What is the take-home pay on $60,000 in West Virginia?
A single filer earning $60,000 in West Virginia takes home roughly $46,800 a year after federal tax, FICA and progressive state income tax. Use the calculator above for your exact figure.
- Sources: West Virginia Tax Division (2026 five-bracket schedule, top 4.82%) · IRS Rev. Proc. 2025-32 · SSA 2026 wage base.
- 🔄 Last updated June 9, 2026 · Tax year 2026
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