West Virginia income tax brackets
West Virginia has 5 brackets for single filers, from 2.11% on the first $10,000 of taxable income to 4.58% on income over $60,000, and married couples use the same bands. The calculator applies no West Virginia standard deduction; West Virginia's personal exemptions and credits are not modelled, so the estimate can run a little high.
This is West Virginia's 2026 schedule. It was checked on 2026-09-30 against W. Va. Code 11-21-4j (taxable years beginning on and after January 1, 2026).
Several West Virginia municipalities levy a weekly city service fee that is not included here.
| Rate | Taxable income (single or joint) | Tax at the top of the band |
|---|---|---|
| 2.11% | up to $10,000 | $211 |
| 2.81% | $10,000 – $25,000 | $633 |
| 3.16% | $25,000 – $40,000 | $1,107 |
| 4.22% | $40,000 – $60,000 | $1,951 |
| 4.58% | over $60,000 | — |
West Virginia and federal income tax by income
At the calculator's default $85,000, West Virginia takes $3,096 of a $12,966 total income tax bill, or 24%. Filing status matters too: a married couple filing jointly on $170,000 owes West Virginia $6,989, which is $798 more than two single filers earning $85,000 each.
| Gross income | West Virginia tax | West Virginia rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $791 | 2.63% | $1,420 | 7.37% |
| $50,000 | $1,529 | 3.06% | $3,820 | 10.70% |
| $65,000 | $2,180 | 3.35% | $5,620 | 12.00% |
| $85,000 (default) | $3,096 | 3.64% | $9,870 | 15.25% |
| $100,000 | $3,783 | 3.78% | $13,170 | 16.95% |
| $125,000 | $4,928 | 3.94% | $18,734 | 18.93% |
| $200,000 | $8,363 | 4.18% | $36,734 | 22.55% |
| $300,000 | $12,943 | 4.31% | $68,134 | 27.03% |
| $400,000 | $17,523 | 4.38% | $103,134 | 30.16% |
Marginal tax rate in West Virginia
The next dollar a single filer earns above $85,000 is taxed at 26.58%: 22% federal and 4.58% by West Virginia. That is already West Virginia's top rate.