Every West Virginia income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 2.11% | $0 | $10,000 | $211 |
| 2.81% | $10,000 | $25,000 | $633 |
| 3.16% | $25,000 | $40,000 | $1,107 |
| 4.22% | $40,000 | $60,000 | $1,951 |
| 4.58% | $60,000 | and above | — |
Brackets apply to taxable income — and West Virginia has no standard deduction, so that is your gross income. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your West Virginia taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | West Virginia tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $1,529 | 3.1% | 4.22% |
| $75,000 | $2,638 | 3.5% | 4.58% |
| $100,000 | $3,783 | 3.8% | 4.58% |
| $150,000 | $6,073 | 4.0% | 4.58% |
HEADLINE CHANGE: Social Security benefits become 100% exempt from West Virginia income tax for all filers in tax year 2026, completing the HB 4880 phase-out (35% subtraction in 2024, 65% in 2025, 100% in 2026). Filers at or below $50,000 / $100,000 federal AGI were already fully exempt; 2026 extends full exemption to everyone. Source: West Virginia Tax Division, Senior Citizen Social Security Modification; HB 4880 (2024). West Virginia cut every bracket rate by about 5% for tax year 2026 under SB 392 (signed 31 March 2026, W. Va. Code §11-21-4j, retroactive to 1 January 2026): 2.11% to $10,000, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000 and 4.58% above, per the West Virginia Tax Division. The Tax Foundation 2026 table (2.22% to 4.82%) predates the enactment and is superseded. Source: Tax Foundation 2026.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about West Virginia.
From tax year 2026, West Virginia subtracts 100% of federally taxable Social Security benefits for every filer, at every income level. House Bill 4880 (2024) phased this in for filers above the old $50,000 single / $100,000 joint full-exemption thresholds: a 35% subtraction in 2024, 65% in 2025 and 100% in 2026. Lower-income filers were already fully exempt under the older threshold rule; 2026 is the year the phase-out finishes and West Virginia joins the states that tax no Social Security at all.
Source: West Virginia Tax Division, Senior Citizen Social Security Modification; House Bill 4880 (2024); W. Va. Code 11-21-12
West Virginia is one of the states with no standard deduction. Tax starts from federal adjusted gross income, applies West Virginia's additions and subtractions, and then shelters only $2,000 per personal exemption (filer plus each dependent). With so little sheltered, West Virginia taxable income sits much closer to gross pay than in neighbouring states, which partly offsets its moderate-looking bracket rates of 2.11% to 4.58%.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; W. Va. Code 11-21 (personal exemptions $2,000)
A filer who is 65 or older, or permanently and totally disabled, can subtract up to $8,000 of income ($16,000 for a joint return where both spouses qualify) as the senior citizen / disabled modification. Separately, up to $2,000 per person of West Virginia public employees', teachers' and federal civil-service pension income can be subtracted. Note the interaction: the $8,000 senior modification is reduced by certain other modifications, including the Social Security subtraction, so from 2026 a retiree whose benefits alone exceed $8,000 may have little or no senior modification left on other income.
Source: West Virginia Tax Division, Tax Tips for Senior Citizens (TSD-413); W. Va. Code 11-21-12(c)
Low-income seniors can also claim the refundable Senior Citizens Tax Credit, tied to property tax paid on up to $20,000 of taxable assessed value of their home (after the homestead exemption), where household income is below 150% of the federal poverty guidelines. Because it is refundable, it can pay out even when the senior owes little or no income tax — it is claimed on the state return, not the property tax bill.
Source: West Virginia Tax Division, Senior Citizens Tax Credit guidance
West Virginia has no city or county income taxes. A small number of West Virginia municipalities charge municipal service or user fees (for example on people who work in the city), but these are flat fees, not a percentage income tax added to your state return.
Source: West Virginia Tax Division — SB 392 (2026) rate schedule under W. Va. Code §11-21-4j — the controlling source for the bracket table on this page; Tax Foundation 2026 (pre-enactment snapshot) as the comparison spine; no standard deduction, $2,000 personal exemption
Not any more. Starting with tax year 2026 West Virginia exempts 100% of Social Security benefits for every filer, regardless of income. That completes a phase-out under House Bill 4880 — higher-income filers could subtract 35% in 2024 and 65% in 2025. If you owed West Virginia tax on part of your benefits on your 2025 return, 2026 is the first year that disappears completely.
West Virginia has no standard deduction at all. Instead you subtract a $2,000 personal exemption for yourself and each dependent from your West Virginia adjusted gross income to get taxable income. That makes West Virginia's taxable income higher, for the same pay, than in states with a five-figure standard deduction.
On $75,000 of wages as a single filer, West Virginia state tax works out to $2,546, alongside federal tax of $7,670 and FICA of $5,738 — total tax of $15,953 and take-home pay of $59,047. West Virginia's share reflects its five brackets topping out at 4.58% above $60,000 of taxable income, with only the $2,000 personal exemption sheltering income first.
If you are 65 or older (or permanently and totally disabled), you can subtract up to $8,000 of income per person — $16,000 on a joint return if both spouses qualify. Certain West Virginia public and federal civil-service pensions get a separate subtraction of up to $2,000 per person. From 2026, Social Security itself is fully exempt on top of that, though the senior modification interacts with the Social Security subtraction, so the two do not simply stack on the same dollars.
West Virginia's top rate is 4.58%, and it applies to taxable income above $60,000. The brackets below it are 2.11% up to $10,000, 2.81% to $25,000, 3.16% to $40,000 and 4.22% to $60,000 (SB 392 rates, West Virginia Tax Division) — and because there is no standard deduction, taxable income is closer to your gross pay than in most states.
West Virginia residents file Form IT-140. You generally must file if your West Virginia adjusted gross income is more than your total personal exemptions ($2,000 per exemption), if you are claiming the Senior Citizens Tax Credit or a refund, or if you had West Virginia tax withheld — even if you were not required to file a federal return.
West Virginia income tax brackets for 2026 in full: every rate and threshold for single and joint filers, no standard deduction, worked examples and a find-your-bracket tool.
100% free · No sign-up · No daily limits · No watermarks · Processed in your browser — files never leave your device
Every West Virginia income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in West Virginia (single filer, 2026), the slice-by-slice tax is $3,782.50 — the top slice is taxed at 4.58%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the schedule comes off first, which is what the companion income calculator works through.
West Virginia taxes income in 5 bands from 2.11% to 4.58%. West Virginia has no standard deduction — tax applies from the first dollar of income. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Not any more. Starting with tax year 2026 West Virginia exempts 100% of Social Security benefits for every filer, regardless of income. That completes a phase-out under House Bill 4880 — higher-income filers could subtract 35% in 2024 and 65% in 2025. If you owed West Virginia tax on part of your benefits on your 2025 return, 2026 is the first year that disappears completely.
West Virginia has no standard deduction at all. Instead you subtract a $2,000 personal exemption for yourself and each dependent from your West Virginia adjusted gross income to get taxable income. That makes West Virginia's taxable income higher, for the same pay, than in states with a five-figure standard deduction.
On $75,000 of wages as a single filer, West Virginia state tax works out to $2,546, alongside federal tax of $7,670 and FICA of $5,738 — total tax of $15,953 and take-home pay of $59,047. West Virginia's share reflects its five brackets topping out at 4.58% above $60,000 of taxable income, with only the $2,000 personal exemption sheltering income first.
If you are 65 or older (or permanently and totally disabled), you can subtract up to $8,000 of income per person — $16,000 on a joint return if both spouses qualify. Certain West Virginia public and federal civil-service pensions get a separate subtraction of up to $2,000 per person. From 2026, Social Security itself is fully exempt on top of that, though the senior modification interacts with the Social Security subtraction, so the two do not simply stack on the same dollars.
West Virginia's top rate is 4.58%, and it applies to taxable income above $60,000. The brackets below it are 2.11% up to $10,000, 2.81% to $25,000, 3.16% to $40,000 and 4.22% to $60,000 (SB 392 rates, West Virginia Tax Division) — and because there is no standard deduction, taxable income is closer to your gross pay than in most states.
West Virginia residents file Form IT-140. You generally must file if your West Virginia adjusted gross income is more than your total personal exemptions ($2,000 per exemption), if you are claiming the Senior Citizens Tax Credit or a refund, or if you had West Virginia tax withheld — even if you were not required to file a federal return.
What is missing, broken, or could be better on this tool? Tell us — we read every suggestion.
✅ Thanks — your suggestion has been received. Suggestions like yours shape what we build next.