What are the West Virginia income tax rates in 2026?

West Virginia has 5 progressive income tax brackets in 2026: 2.36% on the first $10,000, 3.15% on $10,001-$25,000, 3.54% on $25,001-$40,000, 4.72% on $40,001-$60,000, and 4.82% on income above $60,000. All rates were reduced in 2025 — the top rate dropped from 6.5% to 4.82%. WV uses a personal exemption of $2,000 (single) or $4,000 (MFJ) instead of a standard deduction. No local income taxes apply.

Is Social Security taxed in West Virginia?

Starting in 2026, Social Security benefits are 100% exempt from West Virginia state income tax. This is a major change that makes WV significantly more competitive for retirees compared to states that still tax Social Security. Previously, WV partially taxed Social Security benefits based on federal AGI thresholds.

Why does West Virginia use a personal exemption instead of a standard deduction?

West Virginia does not offer a standard deduction like most states. Instead, it provides a personal exemption of $2,000 per person ($4,000 for married filing jointly). This means your WV taxable income is your federal AGI minus the personal exemption — not minus a large standard deduction. The result is a broader tax base but lower marginal rates, especially after the 2025 rate cuts.

West Virginia Paycheck Calculator 2026

Rates cut to 2.36%-4.82%. Social Security now 100% exempt from state tax starting 2026. Calculate your WV take-home.

Gross annual salary

Pay frequency

Filing status

Starting 2026: Social Security benefits are 100% exempt from WV state tax

Making West Virginia more competitive for retirees. All 5 brackets were also cut in 2025 (previously ranged up to 6.5%).

Take-home per paycheck (biweekly)

$2,376.15

Gross pay (annual)$80,000

Deductions (annual)

Federal income tax−$9,049

WV state tax (2.36%-4.82%)−$3,051

Social Security (6.2%)−$4,960

Medicare (1.45%)−$1,160

Summary

Annual take-home$61,780

Effective total tax rate22.8%

Effective WV state rate3.8%

You keep per dollar77 cents

Calculate for other states

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West Virginia Paycheck Calculator 2026 · Updated April 2026

How to Use This Calculator

Tab "Take-Home Pay"

Enter your gross annual salary, pay frequency, and filing status. The calculator deducts federal income tax, West Virginia's progressive state tax (2.36%-4.82%), and FICA (Social Security + Medicare). Under "More options," add 401(k) contributions and health insurance premiums to see the impact of pre-tax deductions. You'll see your per-paycheck take-home and an annual summary with your effective tax rate.

Tab "Tax Breakdown"

A visual pie chart showing exactly where your money goes. You'll see four tax slices: federal income tax, WV state tax, Social Security, and Medicare. The chart also highlights that all five WV brackets were reduced in 2025 — from a top rate of 6.5% down to 4.82%.

Tab "Compare Filing Status"

See how your take-home pay changes across Single vs Married Filing Jointly vs Head of Household. The comparison shows federal tax, WV state tax, and total take-home for each status. Because WV uses personal exemptions ($2,000 single vs $4,000 MFJ) rather than a standard deduction, the state tax difference between filing statuses comes entirely from the exemption amount.

The Formulas

Federal Income Tax (2026 brackets, progressive):
1. Start with gross annual salary
2. Subtract pre-tax deductions (401k, health insurance)
3. Subtract standard deduction ($15,750 Single / $31,500 MFJ / $23,500 HoH)
4. Apply progressive brackets: 10%, 12%, 22%, 24%, 32%, 35%, 37%

West Virginia State Tax (5 progressive brackets):
WV taxable income = Gross salary - Personal exemption ($2,000 Single / $4,000 MFJ)
Apply brackets: 2.36% on first $10K, 3.15% on $10K-$25K, 3.54% on $25K-$40K, 4.72% on $40K-$60K, 4.82% above $60K
No standard deduction. No local income taxes anywhere in West Virginia.

FICA (Federal Insurance Contributions Act):
Social Security = 6.2% x min(Gross wages, $184,500)
Medicare = 1.45% x Gross wages
Additional Medicare = 0.9% x max(0, Gross wages - $200,000)

Take-Home Pay:
Net = Gross salary - Federal tax - WV state tax - Social Security - Medicare - Pre-tax deductions

All figures use 2026 IRS rates: SS wage base $184,500 (SSA), tax brackets from Rev. Proc. 2025-32, TCJA rates made permanent by OBBBA. West Virginia rates per HB 2526 (2023) phase-in schedule, all 5 brackets effective January 1, 2025. Social Security full exemption per SB 547, effective January 1, 2026.

Example

Sarah — Marketing Manager in Charleston, West Virginia

Filing Single. $80,000/year salary. Paid biweekly (26 paychecks). No pre-tax deductions.

Gross salary (annual)$80,000

Federal income tax-$9,049

WV state tax (5 brackets)-$3,052

Social Security (6.2%)-$4,960

Medicare (1.45%)-$1,160

Annual take-home$61,779

Per paycheck (biweekly)$2,376

WV taxable income = $80,000 - $2,000 personal exemption = $78,000. WV tax = $236 (2.36% on $10K) + $473 (3.15% on $15K) + $531 (3.54% on $15K) + $944 (4.72% on $20K) + $868 (4.82% on $18K) = $3,052. Sarah keeps 77.2% of her gross salary. Under the old rate schedule, she would have owed roughly $4,200 in state tax — the 2025 rate cuts save her about $1,148/year. Compared to neighboring Virginia (top rate 5.75%), WV's effective rate is lower at this income level.

Frequently Asked Questions

What changed in West Virginia's tax rates for 2025-2026?▼

West Virginia enacted a multi-year rate reduction plan. As of 2025, all five income tax brackets were cut significantly. The top marginal rate dropped from 6.5% to 4.82%, and the lowest bracket fell from 3% to 2.36%. The five 2026 rates are: 2.36% (up to $10,000), 3.15% ($10,001-$25,000), 3.54% ($25,001-$40,000), 4.72% ($40,001-$60,000), and 4.82% (above $60,000). Additionally, starting January 1, 2026, Social Security benefits are fully exempt from WV state income tax, making the state significantly more attractive for retirees.

Is Social Security income taxed in West Virginia?▼

No — starting in 2026, Social Security benefits are 100% exempt from West Virginia state income tax. This is a major improvement. Previously, WV partially taxed Social Security benefits based on federal AGI thresholds, which created an extra burden for retirees. The full exemption aligns WV with neighboring states like Virginia and Pennsylvania that also exempt Social Security. Combined with WV's low cost of living and reduced income tax rates, this makes the state considerably more competitive for retirement planning.

Why doesn't West Virginia have a standard deduction?▼

West Virginia uses a personal exemption system instead of a standard deduction. Each filer gets a $2,000 personal exemption ($4,000 for married filing jointly). This is much smaller than a typical standard deduction — for comparison, Louisiana offers a $12,500 standard deduction and the federal standard deduction is $15,750 for single filers. The trade-off is that WV's marginal rates are lower than many states with larger deductions. The broader tax base with lower rates means more predictable revenue for the state while keeping the overall tax burden moderate, especially after the 2025 rate cuts.

How does West Virginia compare to Virginia, Kentucky, and Ohio?▼

On an $80K salary filing single: WV state tax is about $3,052 (effective rate 3.8%), Virginia charges about $3,622 (top rate 5.75% with a small $930 standard deduction), Kentucky charges roughly $3,120 at its 4% flat rate (after $2,770 standard deduction), and Ohio charges approximately $2,580 (with bracket credits). WV's 2025 rate cuts brought it close to Ohio's effective rate. A big advantage for WV: no local income taxes, unlike Ohio where many cities levy 1-3% municipal income taxes on top of the state rate. When you factor in Ohio's local taxes, WV often comes out ahead. Pennsylvania has a flat 3.07% rate but no personal exemptions for state purposes, making it comparable to WV at middle incomes.

Does West Virginia have any local income taxes?▼

No. West Virginia does not impose any local, city, or county income taxes. Your only state-level income deduction is the progressive state tax (2.36%-4.82%) on income above the personal exemption. This is simpler and often cheaper than neighboring Ohio, where many cities levy 1-3% municipal income taxes. Whether you live in Charleston, Huntington, Morgantown, or a rural county, the state income tax calculation is identical.

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