Tax Bracket for West Virginia (2026)

Last updated: January 15, 2026

West Virginia (WV) Key Facts

Tax Structure

Progressive (3 brackets)

Top Marginal Rate

5.12%

Number of Brackets

3

Tax Year

2,026

How This Calculator Works in West Virginia

This calculator shows which West Virginia tax bracket your income falls into. Enter your income and filing status to see marginal and effective rates.

West Virginia Overview

West Virginia uses a progressive income tax system with 3 brackets ranging from 3% to 5.12%. Higher portions of your income are taxed at higher rates, so your effective rate is always lower than your top marginal bracket.

How West Virginia Compares

West Virginia's top rate of 5.12% compares to Virginia at 5.75% and Pennsylvania at 3.07%. Comparing effective rates is more meaningful than top rates alone.

StateTop RateNotes
Virginia5.75%Virginia has an income tax rate of 5.75%.
Pennsylvania3.07%Pennsylvania has an income tax rate of 3.07%.
Ohio3.5%Ohio has an income tax rate of 3.5%.

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 has a progressive income tax with 3 brackets ranging from 3% to 5.12%.
  • 2Your marginal rate (the rate on your last dollar) is often higher than your effective rate (total tax / total income).
  • 3Moving into a higher bracket only taxes the additional income at the higher rate, not your entire income.
  • 4Pre-tax 401(k) and IRA contributions can keep you in a lower West Virginia bracket by reducing taxable income.
  • 5Compare your effective rate rather than marginal rate when evaluating West Virginia's tax impact on your finances.

Frequently Asked Questions

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