Income Tax for West Virginia (2026)

How This Calculator Works in West Virginia

This calculator applies West Virginia's 2026 tax brackets and rates to estimate your state income tax liability. Enter your income and filing status to see your marginal rate, effective rate, and estimated tax owed.

West Virginia Overview

West Virginia levies a progressive income tax with a top rate of 5.12%, recently reduced as part of ongoing tax reform that includes triggers for further cuts. The state is phasing out its Social Security tax by 2026 and maintains reciprocity agreements with five neighboring states. West Virginia's tax reform strategy mirrors similar efforts in Kentucky and Iowa to become more competitive with no-income-tax states.

How West Virginia Compares

West Virginia's top income tax rate of 5.12% compares to Virginia at 5.75% and Pennsylvania at 3.07%. The rate differences can meaningfully impact take-home pay for workers near state borders.

West Virginia's income tax rate of 5.12% compares to a national average of approximately 5.04%. This is above the national average.

Tips for West Virginia Residents

• 1West Virginia's top income tax rate is 5.12%, recently reduced as part of a phased tax cut plan signed in 2023.
• 2The state has scheduled further reductions — the rate could drop to as low as 4% if revenue triggers are met over the coming years.
• 3West Virginia does not tax Social Security benefits (fully phased out by 2026) and allows a partial exemption for other retirement income.
• 4West Virginia has reciprocal tax agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia.
• 5The state's cost of living is among the lowest in the nation, so the moderate income tax rate goes further than comparable rates in higher-cost states.

Frequently Asked Questions