TaxWrenTaxes for West Virginia freelancers in 2026
Single filers get a personal exemption of $2,000.
On $85,000 of 1099 profit, a single filer owes about $2,729 in West Virginia income tax on top of $17,800 in federal taxes. That ranks 26th lowest of 51 (50 states and DC), right at the national median.
Among its neighbors, Ohio, Pennsylvania and Kentucky would tax the same income less, while Maryland and Virginia would tax it more.
Some West Virginia localities levy their own payroll, wage or investment income taxes, which are not included in these estimates.
West Virginia income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 2.11% | $0 | $0 |
| 2.81% | $10,000 | $10,000 |
| 3.16% | $25,000 | $25,000 |
| 4.22% | $40,000 | $40,000 |
| 4.58% | $60,000 | $60,000 |
West Virginia vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| West Virginia | $2,729 | $20,529 | $64,471 |
| Kentucky | $2,647 | $20,447 | $64,553 |
| Maryland | $3,389 | $21,189 | $63,811 |
| Ohio | $1,729 | $19,529 | $65,471 |
| Pennsylvania | $2,425 | $20,225 | $64,775 |
| Virginia | $3,728 | $21,528 | $63,472 |
How West Virginia taxes changed
For 2026, West Virginia cut its top rate from 4.82% to 4.58%. State tax on $85,000 of 1099 profit falls from $2,873 to $2,729 (−$144).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 4.82% | 4.58% |
| Standard deduction (single) | — | — |
| State tax on $85,000 of 1099 profit | $2,873 | $2,729 |
| Take-home on a $75,000 salary | $58,633 | $59,047 |
Each year uses that year's federal and West Virginia rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: West Virginia revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
West Virginia 1099 tax FAQ
Does West Virginia have a state income tax?
West Virginia has a graduated income tax with 5 rates from 2.11% to 4.58%; the top rate starts at $60,000 of taxable income for single filers.
How much should a freelancer in West Virginia set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 24% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $2,729 West Virginia income tax. Use the calculator for your own income, expenses and filing status.
What is the top West Virginia income tax rate in 2026?
4.58%. West Virginia has a graduated income tax with 5 rates from 2.11% to 4.58%; the top rate starts at $60,000 of taxable income for single filers.
Do I need to make estimated tax payments to West Virginia?
Generally yes, if you expect to owe state tax that is not covered by withholding. West Virginia sets its own thresholds and due dates; check the West Virginia revenue department's estimated payment rules.