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Next IRS deadline:Extended 2025 tax returns due ·

2026 tax year · updated

West Virginia income tax calculator

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. Estimate your federal and West Virginia income tax, and your refund, below.

$
Filing status
Other income, children, overtime and withholding

Overtime premium = the half in time-and-a-half, about a third of your time-and-a-half overtime pay. Not sure? Use the no tax on overtime calculator.

Total income tax 2026

13.6% effective

$75,000 income · Single · West Virginia

$10,216

Add your withholding under “Other income, children, overtime and withholding” to see your refund or amount owed.

Federal income tax
$7,670
State income tax
$2,546

Social Security and Medicare on wages are withheld separately and are not part of income tax.

How your income is taxed (federal)

  • 10% on $12,400$1,240
  • 12% on $38,000$4,560
  • 22% on $8,500$1,870

Federal taxable income after the standard deduction: $58,900.

What this estimate assumes
  • Standard deduction (no itemizing)
  • No child tax credit
  • Other income taxed at ordinary rates (no qualified dividends or capital gains)
  • No county or city income tax (West Virginia has local income taxes in some areas)
  • Excludes the 2025 law deductions for tips, overtime, seniors and car loan interest

Estimate for information only, not tax advice. 2026 figures from IRS Rev. Proc. 2025-32 and state sources.

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West Virginia income tax at common incomes

Wages only, standard deduction, 2026. Federal + West Virginia tax; Social Security and Medicare not included.

West Virginia income tax by income
WagesState (single)Total (single)Total (married)
$40,000$1,043$3,663 (9.2%)$1,760
$60,000$1,866$6,886 (11.5%)$4,622
$75,000$2,546$10,216 (13.6%)$7,094
$100,000$3,691$16,861 (16.9%)$11,239
$150,000$5,981$30,715 (20.5%)$21,229
$250,000$10,561$62,315 (24.9%)$47,937

West Virginia brackets

2.11% over $0 · 2.81% over $10,000 · 3.16% over $25,000 · 4.22% over $40,000 · 4.58% over $60,000 (single).

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).

West Virginia income tax on $85,000 of 1099 profit
2025: $2,873$2,87320252026: $2,729$2,7292026
Take-home pay on a $75,000 salary
2025: $58,633$58,63320252026: $59,047$59,0472026
West Virginia income tax by year
20252026
Top income tax rate4.82%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. Methodology.

West Virginia income tax FAQ

What is the West Virginia income tax rate for 2026?

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. The top rate is 4.58%.

How much West Virginia income tax do I pay on $75,000?

About $2,546 for a single filer with $75,000 of wages in 2026, on top of $7,670 of federal income tax.

Does West Virginia have local income taxes?

Some West Virginia localities levy income or payroll taxes, which are not included here.