Taxes

West Virginia Income Tax Explained (2026)

West Virginia cut its income tax to 2.22% to 4.82%, down from a 6.5% top. How the lower brackets work on a paycheck. Free West Virginia calculator inside.

By FinanceTool Editorial Team · Published June 14, 2026 · 5 min read

The New River Gorge Bridge in West Virginia spanning a forested gorge in autumn.

West Virginia has been cutting its income tax fast: after reductions in 2023 and again for 2025, the rates now run from 2.22% to 4.82%, down from a 6.5% top just a couple of years ago.

That makes West Virginia meaningfully lighter on income than it used to be. Here is how the brackets work on your paycheck. See your exact take-home with the free West Virginia paycheck calculator.

How West Virginia's income tax works

West Virginia uses five brackets: 2.22% up to $10,000, 2.96% to $25,000, 3.33% to $40,000, 4.44% to $60,000, and 4.82% above that. There is no standard deduction, but a $2,000 personal exemption per person applies. There is no local income tax (some cities charge a small flat weekly service fee instead).

The state has lowered these rates sharply, with a 2023 cut of about 21% and a further reduction for 2025, and additional cuts are possible if revenue triggers are met.

Taxable incomeRate
$0 – $10,0002.22%
$10,000 – $25,0002.96%
$25,000 – $40,0003.33%
$40,000 – $60,0004.44%
Over $60,0004.82%

Your take-home on a $65,000 salary in West Virginia

Here is how a $65,000 salary breaks down for a single filer, using 2025 federal and FICA figures alongside West Virginia's graduated rates from 2.22% to 4.82%.

ItemAnnual
Federal income tax$5,246
FICA (Social Security + Medicare)$4,973
West Virginia income tax$2,198
Take-home pay$52,584
Percent of gross kept80.9%

On a $65,000 salary a single filer owes about $2,198 in West Virginia income tax, an effective rate near 3.4%, and keeps roughly $52,584, or 80.9% of gross. With the state's low cost of living in areas like Charleston, Morgantown, and Huntington, that take-home stretches comfortably. Compare with Virginia.

Rates cut sharply, and no real local income tax

West Virginia's headline is its rapid rate-cutting: the top rate fell from 6.5% to 4.82% in just two years, with more reductions tied to revenue performance. That trajectory makes the state steadily friendlier to take-home pay.

West Virginia has stopped taxing Social Security benefits (fully phased out by 2026), so retirees increasingly pay less than workers on the same income.

How to keep more of your West Virginia paycheck

Because West Virginia taxes a federal-style income base, a traditional 401(k) and HSA lower your West Virginia and federal taxable income together (and the HSA also avoids FICA), the simplest way to push your take-home higher.

Frequently asked questions

Sources & methodology: The West Virginia Tax Division and the Tax Foundation. Figures use 2025 state rules with 2025 federal and FICA amounts.