How West Virginia taxes wages
Five brackets from 2.11% to 4.58% for 2026, under SB 392 (2026), applied back to January 1.
At $65,000 of wages, that is the 17th-lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.
Its top rate of 4.58% is the 22nd-highest among the 26 jurisdictions with progressive brackets.
Rate source: SB 392 (2026), enrolled
West Virginia tax brackets for single filers
2026 brackets for single filers. Source: wvlegislature.gov
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% |
| Over $60,000 | 4.58% |
The same brackets apply to single, joint, and head of household returns, on West Virginia taxable income after the $2,000 personal exemption ($4,000 on a joint return). Each dependent adds another $2,000, which we don’t include.
Example: $65,000 salary, single filer
| Wages | $65,000.00 |
|---|---|
| Personal exemption | −$2,000.00 |
| Taxable income | $63,000.00 |
| 2.11% on $0 – $10,000 | $211.00 |
| 2.81% on $10,000 – $25,000 | $421.50 |
| 3.16% on $25,000 – $40,000 | $474.00 |
| 4.22% on $40,000 – $60,000 | $844.00 |
| 4.58% on $60,000 – $63,000 | $137.40 |
| West Virginia income tax | $2,087.90 |
That works out to about $174 a month, or an effective rate of 3.21% of wages. Each rate applies only to the part of taxable income inside its bracket.
Calculators for West Virginia
- Paycheck calculator
Take-home pay after federal income tax, Social Security, Medicare, and West Virginia income tax, with West Virginia selected.
- Tips and overtime calculator
Your federal deduction for qualified tips and overtime, with West Virginia selected and its state rules applied to the West Virginia estimate.
- Senior deduction calculator
A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.
- Car loan interest calculator
A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.
Does West Virginia tax tips and overtime?
West Virginia does not follow the federal tips and overtime deduction. SB 460 (tips and overtime) and HB 4347 stayed in committee in the 2026 session.
Qualified tips and overtime you deduct on your federal return (Schedule 1-A) are still taxed by West Virginia, and our estimate taxes your full wages.
Starts from federal AGI and no state deduction was enacted in 2026. Source: West Virginia Legislature: SB 460 (2026), January 2026. Checked . See how every state treats tips and overtime
To see your federal deduction and West Virginia tax together, open the tips and overtime calculator with West Virginia selected.
West Virginia vs. neighboring states
Workers in Ohio and Pennsylvania would owe less on the same salary. Kentucky, Maryland, and Virginia would charge more.
| State | Est. tax on $65,000 | vs. West Virginia |
|---|---|---|
| Ohio | $1,012 | −$1,076 |
| Pennsylvania | $1,996 | −$92 |
| Kentucky | $2,157 | +$70 |
| Maryland | $2,724 | +$636 |
| Virginia | $2,921 | +$833 |
Official source
For forms, exact brackets, and filing deadlines, go to the official West Virginia tax agency website.