West Virginia Take-Home Pay Calculator
6.5% top rateEstimate your net paycheck after federal taxes, FICA, and West Virginia state income tax.
Last updated: April 2026
West Virginia Income Tax
West Virginia has a graduated income tax with a top rate of 6.5% on income over $60,000.
West Virginia State Income Tax: What You Need to Know
West Virginia has a graduated income tax with a top rate of 6.5% on income over $60,000.
West Virginia has one of the more progressive income tax structures in the South, with five brackets ranging from 3% to 6.5%. Notably, West Virginia passed legislation in 2023 to reduce income tax rates by 21.25% immediately, with further trigger-based reductions possible in future years if revenue targets are met — so the rates for 2026 may be somewhat lower than the historical top-of-bracket figures, depending on whether triggers have fired. West Virginia taxes most types of income including wages, self-employment income, and most retirement distributions. Social Security benefits are partially exempt for lower-income filers. West Virginia has a relatively low cost of living, which meaningfully offsets the moderate state tax burden. The state has no local income tax beyond state-level taxation.
On top of state taxes, all workers also pay federal income tax based on the 2026 progressive brackets, plus FICA taxes: Social Security (6.2% up to $176,100) and Medicare (1.45% on all wages).
Our calculator applies West Virginia's 6.5% top rate to your gross income as a simplified estimate. Actual state taxes may vary based on deductions, exemptions, and local taxes not captured in this estimate.
West Virginia Income Tax Brackets (2026, Single Filers)
| Income Range | Tax Rate |
|---|---|
| $0 – $10,000 | 3.00% |
| $10,000 – $25,000 | 4.00% |
| $25,000 – $40,000 | 4.50% |
| $40,000 – $60,000 | 6.00% |
| $60,000 – and above | 6.50% |
West Virginia Take-Home Pay Examples (2026, Single Filer)
Estimates based on standard deduction, no pre-tax deductions. Last updated: April 2026.
| Salary | Federal Tax | State Tax | FICA | Take-Home |
|---|---|---|---|---|
| $40,000 | $3,167 | $1,575 | $3,060 | $32,198 |
| $60,000 | $6,617 | $2,775 | $4,590 | $46,018 |
| $80,000 | $10,817 | $4,075 | $6,120 | $58,988 |
| $100,000 | $15,617 | $5,375 | $7,650 | $71,358 |
Frequently Asked Questions: West Virginia Taxes
What are West Virginia's income tax brackets for 2026?
West Virginia has five tax brackets: 3% on the first $10,000; 4% on $10,001–$25,000; 4.5% on $25,001–$40,000; 6% on $40,001–$60,000; and 6.5% on income above $60,000. West Virginia passed a 21.25% across-the-board rate reduction in 2023, and additional reductions may have triggered by 2026 based on revenue performance — check the West Virginia State Tax Department for the most current rates.
Did West Virginia reduce its income tax rates?
Yes. In 2023, West Virginia enacted legislation that immediately cut all income tax rates by 21.25%. The law also includes trigger provisions: if West Virginia's general revenue fund exceeds certain thresholds, additional automatic rate cuts phase in over time. This makes West Virginia's actual 2026 rates potentially lower than historical published brackets. The state has been actively moving toward lower income taxes as an economic competitiveness strategy.
Does West Virginia tax Social Security income?
West Virginia partially taxes Social Security income. For the 2026 tax year, Social Security benefits are exempt for lower-income filers but become partially or fully taxable at higher income levels. West Virginia has been gradually moving toward full exemption — the state exempted 35% of Social Security in 2022 and has been increasing that percentage. Check the current West Virginia tax instructions for the exact 2026 exemption amount.
Does West Virginia have a local income tax?
No. West Virginia municipalities do not levy a local income tax on wages. Residents pay only the state income tax — there is no additional city or county wage withholding. This simplifies payroll and reduces the total state+local tax burden compared to states like Ohio or Maryland where local taxes can add 1–3% on top of state rates.
How does West Virginia's income tax compare to neighboring states?
West Virginia's rates (3–6.5%) are higher than Virginia (5.75% top) and Kentucky (4.5% flat) for most income levels, and much higher than Tennessee and Ohio's effective rates. However, West Virginia's very low cost of living — particularly housing — often offsets the higher tax burden. A $60,000 salary goes considerably further in Morgantown or Charleston than in Richmond or Columbus.
What is West Virginia's minimum wage in 2026?
West Virginia's minimum wage is $8.75/hour in 2026, slightly above the federal $7.25 but among the lower state minimums in the country. West Virginia preempts local governments from setting their own higher minimums. For context, a full-time minimum wage worker in West Virginia earns about $18,200/year gross — well below a living wage in most of the state's cities.