West Virginia Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for West Virginia. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
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.
| Taxable Income | Rate |
|---|---|
| $0 - $10,000 | 2.36% |
| $10,000 - $25,000 | 3.15% |
| $25,000 - $40,000 | 3.54% |
| $40,000 - $60,000 | 4.72% |
| Over $60,000 | 5.12% |
Sales Tax
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.
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.
Does West Virginia tax groceries?
No, groceries (unprepared food) are exempt from West Virginia's 6% state sales tax.
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.