# How much is West Virginia income tax?

Estimates 2026 West Virginia income tax from federal AGI, filing status, and dependents.

- Page: https://www.acalculator.org/finance/west-virginia-income-tax-calculator
- JSON spec: https://www.acalculator.org/finance/west-virginia-income-tax-calculator.json
- Version: ffbfb167a15d

## Default answer

Example with the default inputs (Filing status Single, Federal adjusted gross income $75,000.00, Dependents 0): On $75,000.00 of AGI, filing Single, West Virginia income tax is $2,545.90 (3.39% effective).

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| status | Filing status | Your federal filing status. |
| income | Federal adjusted gross income | Your federal AGI (Form 1040 line 11). |
| deps | Dependents | Dependents you claim, not yourself or your spouse. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| total | West Virginia income tax | State tax after credits, plus any local tax. |
| stateTax | State income tax | State tax after credits. |
| effectiveRate | Effective rate | Tax as a percent of AGI. |
| marginalRate | State marginal rate | State rate on the next dollar. |
| taxableIncome | State taxable income | AGI less deduction and exemptions. |
| deduction | Deduction | Standard or itemized, whichever is larger. |
| exemptions | Exemptions | Personal and dependent exemptions. |
| credits | Credits | State credits used. |

## Method

Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits.

## Assumptions

- An estimate for a full-year resident, 2026 rates, not tax advice.
- Starts from federal AGI; West Virginia additions and subtractions are not modelled.
- Not modelled for West Virginia: No itemized deductions: IT-140 has none; the gambling losses deduction, the only itemized item West Virginia allows, is not modelled (2025 IT-140 instructions).
- Not modelled: part-year and nonresident returns, other state credits, and state AMT.

## Worked examples

1. status = single, income = $50,000.00, deps = 0 gives taxableIncome = $48,000.00, stateTax = $1,444.10, total = $1,444.10. Source: West Virginia Tax Division, 2026 Income Tax Rate Cut (adjusted rates retroactive to January 1, 2026), https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx (worked from it at AGI $50,000, single).
2. status = mfj, income = $100,000.00, deps = 2 gives taxableIncome = $92,000.00, stateTax = $3,416.10, total = $3,416.10.
3. status = hoh, income = $200,000.00, deps = 1 gives taxableIncome = $196,000.00, stateTax = $8,179.30, total = $8,179.30.

## FAQ

### What is the West Virginia income tax rate?

West Virginia taxes income at 2.11% to 4.58% in 5 brackets (single filers). For a single filer the schedule is 2.11% from $0, 2.81% from $10,000, 3.16% from $25,000, 4.22% from $40,000, 4.58% above $60,000 of taxable income. These are the 2026 rates.

### How is West Virginia income tax calculated?

Start from federal adjusted gross income. Subtract the larger of the West Virginia standard deduction and your itemized deductions, then the exemptions. Apply the rates to what is left and subtract any credits. West Virginia has no standard deduction in this model. The model takes a personal exemption of $2,000 ($4,000 joint), $2,000 for each dependent.

### Does West Virginia have a local income tax?

This page has no local income tax for West Virginia; if your city or county has one, add it yourself.

### What does this West Virginia calculator leave out?

No itemized deductions: IT-140 has none; the gambling losses deduction, the only itemized item West Virginia allows, is not modelled (2025 IT-140 instructions). It also leaves out state additions and subtractions to federal AGI (such as retirement or Social Security exclusions), part-year and nonresident returns, and credits such as child care, earned income, and tax paid to another state.

### Which tax year do the West Virginia rates cover?

Tax year 2026, the return you file in 2027. They come from West Virginia Tax Division.

### Which states have no income tax on wages?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. They have no page of their own, because there is no wage income tax to work out; the state income tax calculator answers 0 for them. Federal income tax and Social Security and Medicare still apply.

### Is this the same as my paycheck withholding?

No. This is the tax for the whole year on your return. Your employer withholds by the state's own withholding formula, so your refund or balance due is the difference between the two.

## Sources

- West Virginia Tax Division, 2026 Income Tax Rate Cut (adjusted rates retroactive to January 1, 2026), https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx; IT-100.2A (March 2026, $2,000 per exemption), https://tax.wv.gov/Documents/Withholding/it100.2a.pdf