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West Virginia Taxes: What You Need to Know
West Virginia imposes a state income tax on individuals, businesses, and other legal entities, characterized by a progressive structure where tax rates increase with higher income levels.
For Tax Year 2026, the state income tax rates range from 2.11% to 4.58%, following a 5% across-the-board income tax cut signed by Governor Morrisey on March 31, 2026, and effective retroactively to January 1, 2026.
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
Additionally, local jurisdictions may levy their own income taxes. West Virginia has a corporate income tax rate of 6.5%. The state sales tax is set at 6.00%, while the average combined state and local sales tax rate reaches 6.58%. Homeowners in West Virginia face an effective property tax rate of 0.48% on the value of owner-occupied housing.
Source: West Virginia Tax Division: Sales and Use Tax
Source: West Virginia Tax Division: Corporate Income Tax
Source: Tax Foundation: West Virginia Tax Rates and Rankings 2026
Notably, West Virginia does not impose an estate or inheritance tax. The state collects a gas tax of 35.7 cents per gallon and a cigarette excise tax of $1.20 per pack, per the Tax Foundation.
Source: Tax Foundation: West Virginia Tax Rates and Rankings 2026
An Overview of The Withholdings
Federal, State, and Local Tax Withholding
- Federal Income Tax: Based on federal tax brackets, which range from 10% to 37% depending on income level and filing status.
Source: IRS Revenue Procedure 2025-32: 2026 Federal Tax Rate Tables
- West Virginia State Income Tax: Ranges from 2.11% to 4.58% for Tax Year 2026 (5% reduction from 2025 rates, retroactive to January 1, 2026).
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
- Local Taxes: West Virginia does not impose statewide local income taxes, though some localities may levy municipal business and occupation taxes.
Source: Tax Foundation: West Virginia Tax Rates and Rankings 2026
FICA and State Insurance Taxes
- Social Security Tax: 6.2% of wages up to the Social Security wage base limit of $184,500 for 2026.
Source: SSA: Maximum Taxable Earnings for Social Security 2026
- Medicare Tax: 1.45% of all wages, with an additional 0.9% on wages over $200,000 for single filers or $250,000 for married couples filing jointly.
Source: IRS Topic 751: Social Security and Medicare Withholding Rates
- State Unemployment Insurance (SUI): Rates generally range from 1.5% to 8.5% for experience-rated employers. New employer rate is 2.7%. The 2024 taxable wage base was $9,521, adjusted annually by average wage growth under state law.
Source: WorkForce West Virginia: Unemployment Tax Information
Source: WorkForce West Virginia: UI Tax Information FAQ
Pre-Tax Deductions
- Medical Insurance: Varies by employer plan.
- 401(k) Contributions: Up to $24,500 per year for 2026. For ages 50 to 59 and 64 and older, an additional catch-up of $8,000 is allowed (total $32,500). For ages 60 to 63 under SECURE 2.0, the enhanced catch-up is $11,250 (total $35,750).
Source: IRS IR-2025-111: 401(k) Limit Increases to $24,500 for 2026
- Health Savings Account (HSA): Up to $4,400 for self-only coverage or $8,750 for family coverage for 2026.
Source: IRS IRB 2025-21: HSA Contribution Limits 2026
Here is a breakdown of the various tax withholdings and deductions for West Virginia:
Tax Percentage Table
| Tax Type | Percentage |
|---|---|
| Federal Income Tax | 10% to 37% |
| West Virginia State Income Tax (2026) | 2.11% to 4.58% |
| Social Security Tax | 6.2% |
| Medicare Tax | 1.45% (+0.9% over $200,000/$250,000) |
| State Unemployment Insurance | 1.5% to 8.5% (new employer: 2.7%) |
| 401(k) Contributions | Up to $24,500 ($32,500 if ages 50-59 or 64+; $35,750 if ages 60-63) |
| HSA Contributions | Up to $4,400 (self-only), $8,750 (family) |
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
Source: SSA: Maximum Taxable Earnings 2026 ($184,500)
Source: IRS IR-2025-111: 401(k) Limits 2026
Source: IRS IRB 2025-21: HSA Limits 2026
West Virginia Tax Brackets 2026
West Virginia has a progressive income tax system with five tax brackets. For Tax Year 2026, the state income tax rates range from 2.11% to 4.58%, following the 5% across-the-board income tax cut signed by Governor Patrick Morrisey on March 31, 2026, and effective retroactively to January 1, 2026 (W. Va. Code 11-21-4j). These same rates apply to single filers, married couples filing jointly, and heads of household.
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut (SB 392 signed March 31, 2026)
Tax Brackets Table
Single, Married Filing Jointly, and Head of Household:
| Filing Status | Income Range | Tax Rate |
|---|---|---|
| Single, MFJ, Head of Household | $0 to $10,000 | 2.11% |
| Single, MFJ, Head of Household | $10,000.01 to $25,000 | 2.81% |
| Single, MFJ, Head of Household | $25,000.01 to $40,000 | 3.16% |
| Single, MFJ, Head of Household | $40,000.01 to $60,000 | 4.22% |
| Single, MFJ, Head of Household | Over $60,000 | 4.58% |
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
Source: West Virginia Tax Division: Employer Withholding Tax Tables (Form WV IT-100.2B, March 2026)
For married individuals filing separate returns:
| Filing Status | Income Range | Tax Rate |
|---|---|---|
| Married Filing Separately | $0 to $5,000 | 2.11% |
| Married Filing Separately | $5,000.01 to $12,500 | 2.81% |
| Married Filing Separately | $12,500.01 to $20,000 | 3.16% |
| Married Filing Separately | $20,000.01 to $30,000 | 4.22% |
| Married Filing Separately | Over $30,000 | 4.58% |
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
For Example:
If you earn $65,000 a year in West Virginia, your state income tax is calculated under the 2026 progressive brackets. The first $10,000 is taxed at 2.11% ($211.00), the next $15,000 at 2.81% ($421.50), the next $15,000 at 3.16% ($474.00), the next $20,000 at 4.22% ($844.00), and the remaining $5,000 at 4.58% ($229.00), for a total West Virginia state income tax of approximately $2,179.50. Federal income tax is additional and calculated separately using the federal brackets.
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
Source: IRS Revenue Procedure 2025-32: 2026 Federal Tax Rate Tables
West Virginia State Income Tax Rate History
| Tax Year | Rate Range |
|---|---|
| 2026 (retroactive from January 1, 2026) | 2.11% to 4.58% |
| 2025 | 2.22% to 4.82% |
| 2024 | 2.36% to 5.12% |
| 2023 | 2.36% to 5.12% |
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
Source: Tax Foundation: West Virginia State Tax Competitiveness Index 2026
