West Virginia Income Tax Calculator
Calculate your 2026 West Virginia state income tax. See your bracket breakdown, effective rate, and how West Virginia compares to neighboring states.
Your Tax Inputs
Effective Rate vs Neighboring States
West Virginia Tax Brackets (2026)
Federal vs West Virginia Tax Comparison
Estimate for your income and filing status. Federal uses 2026 brackets and standard deduction.
| Item | Federal | West Virginia | Total |
|---|
About West Virginia state taxes (Tax year 2026)
West Virginia has a progressive income tax with 5 brackets ranging from 2.36% to 5.12%. The rates have been reduced from a previous top rate of 6.5% as part of recent tax reform efforts.
Groceries are exempt from sales tax. Prescription drugs are exempt.
West Virginia's top rate of 5.12% is slightly above the national average but has been declining. The state is working toward further rate reductions.
Filing in West Virginia: returns for tax year 2026 are administered by the West Virginia Tax Division and are generally filed in 2027 by the federal April deadline unless West Virginia declares a state-specific extension. Tax type on this return: Progressive. Top marginal rate: 5.12%. State sales-tax rate: 6.0%. For the most current contact info, see the Federation of Tax Administrators directory.
West Virginia — What is West Virginia's income tax rate? West Virginia has 5 income tax brackets with rates from 2.36% to 5.12%. The top rate applies to income over $60,000.
West Virginia — Does West Virginia tax groceries? No, groceries (unprepared food) are exempt from West Virginia's 6% state sales tax.
West Virginia — Is West Virginia reducing its taxes? Yes, West Virginia has been cutting income tax rates as part of ongoing reform. The state has expressed interest in eventually eliminating the income tax if revenue allows.
How this page is reviewed
| Risk tier | High YMYL |
|---|---|
| Author | Calculover Editorial Team Tax education |
| Editorial owner | Calculover Tax & Payroll Desk State-tax methodology owner |
| Reviewer | Calculover Editorial Review Government-source and limitation review |
| Last reviewed | 2026-05-14 |
| Last verified | 2026-05-14 |
| Data effective date | 2026-01-01 |
| Jurisdiction | West Virginia |
Methodology
State-tax per-state pages apply the published 2026 bracket schedule, standard deduction, and filing-status rules for the listed jurisdiction. Federal AGI inputs are mapped to state taxable income before bracket math runs. Local taxes (NYC, Philadelphia, certain Ohio cities) are flagged but not embedded in the base estimate.
Assumptions
- The user enters federal AGI, filing status, and state-specific adjustments as provided.
- Brackets, standard deductions, and credits reflect the 2026 statutory values published by the state Department of Revenue and the Tax Foundation.
- Local income taxes and reciprocity-agreement situations are noted but not auto-applied.
Limitations
- These pages do not predict mid-year legislative changes, rate adjustments, or new local tax assessments.
- Multi-state filers, convenience-of-employer rules, and special-circumstance credits require additional tax-professional analysis.
Sources
- State Tax Rates, Federation of Tax Administrators
- State Individual Income Tax Rates and Brackets, Tax Foundation
- State Government Resources, Internal Revenue Service
Professional guidance: This page is for state-tax education only and is not tax, legal, financial, or investment advice. State tax decisions and multi-state filing should be reviewed with a CPA or enrolled agent licensed in the relevant states.