The formulas
- Tax from the 2026 West Virginia schedule (W. Va. Code 11-21-4j): 2.11% to 4.58% over $60,000 ($30,000 separate)
- West Virginia income tax = tax from the rate schedule
How it works
Tax year: 2026.
West Virginia taxes income at 2.11% to 4.58%. Enter West Virginia taxable income. The tool computes state income tax only; credits other than those named are not applied.
SB 392 cut West Virginia's rates by 5 percent, retroactive to January 1, 2026: 2.11, 2.81, 3.16, 4.22 and 4.58 percent. Single, head of household and joint filers use the same schedule; married filing separately uses half-width brackets. West Virginia has no standard deduction; enter West Virginia taxable income after personal exemptions.
Local taxes: Charleston, Huntington, Wheeling and some other West Virginia cities charge a weekly city service fee on people who work there; there is no local income tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the West Virginia income tax rate for 2026?
West Virginia taxes income at 2.11% to 4.58% for 2026. Tax from the 2026 West Virginia schedule (W. Va. Code 11-21-4j): 2.11% to 4.58% over $60,000 ($30,000 separate).
Does West Virginia have a standard deduction?
No. West Virginia has no standard deduction of its own.
Are there local income taxes in West Virginia?
Charleston, Huntington, Wheeling and some other West Virginia cities charge a weekly city service fee on people who work there; there is no local income tax.
Sources
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.