State income tax · West Virginia
West Virginia income tax rates
West Virginia's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 4.58%
- Lowest rate
- 2.11%
- Brackets (single)
- 5
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 2.11% |
| $10,000 | 2.81% |
| $25,000 | 3.16% |
| $40,000 | 4.22% |
| $60,000 | 4.58% |
Notes
SB 392 (2026 session) cut all rates by 5% retroactive to January 1, 2026, codified at W. Va. Code 11-21-4j; single and joint filers use the same table (only married filing separately differs). Bracket amounts are not indexed; a revenue-triggered further cut under 11-21-4h can apply only from tax year 2027.
Sources
We read each source on the date shown and quote the line we relied on.
- W. Va. Code 11-21-4j (Rate of tax -- taxable years beginning on and after January 1, 2026) (external site)
Over $60,000 $1,950.50 plus 4.58% of excess over $60,000
- W. Va. Code 11-21-4j (applicability) (external site)
shall apply for all taxable years beginning on and after January 1, 2026
- 2026 Income Tax Rate Cut (SB 392) (external site)
Effective June 12, 2026, W. Va. Code § 11-21-4j will be codified to reflect a 5% income tax cut for all West Virginians retroactive to January 1, 2026.
- Form WV IT-100.2A, Percentage Method of Withholding (March 2026) (external site)
March 2026
- W. Va. Code 11-21-4h (Future personal income tax reductions) (external site)
shall apply for all taxable years beginning on and after January 1, 2027