West Virginia Income Tax Calculator 2026 — 3 Brackets, 4.82% Top
Calculate your 2026 West Virginia state income tax (est. 2.36%–4.82%). Federal standard deduction, personal exemption, rate cut timeline and WV neighbor state comparison (VA, OH, PA, KY, MD).
West Virginia Tax Calculation Breakdown (2026)
WV Bracket-by-Bracket Detail
| Bracket | Rate | Income Taxed | Tax |
|---|
West Virginia Income Tax 2026 — Ongoing Rate Reductions
West Virginia's automatic tax trigger mechanism cuts rates each year that revenues grow by 5%+. Starting from a 6.5% top rate in 2022, the state has reduced rates significantly. The 2026 estimate of 4.82% top rate reflects continued reductions. Confirmed rates are published by the WV State Tax Department each fall for the following year.
Calculation Formula
WV Tax = 2.36% on first $10,000 + 3.15% on $10K–$25K + 4.82% above $25K
Example: Single filer, $60,000, 0 dependents
2.36% on $10,000 = $236
3.15% on $15,000 ($25K−$10K) = $473
4.82% on $18,000 ($43K−$25K) = $868
WV Tax: $1,577 | Effective rate: 2.63%
WV Rate Cut Timeline & Neighbor State Comparison
How WV's declining rates compare to Virginia, Ohio, Pennsylvania, Kentucky, and Maryland
West Virginia borders 5 states. Here's how WV's declining state income tax compares to each neighbor at your income level, plus WV's own rate history.
WV vs Neighbor States (State Income Tax Only)
| State | System | Est. State Tax | Effective Rate |
|---|
West Virginia Rate Cut Timeline
| Year | Top Rate | Est. WV Tax | vs 2022 (old) |
|---|
Neighbor state calculations are simplified estimates using publicly available 2026 rates and standard deduction assumptions. Local/city income taxes not included. WV future rates are projections subject to revenue trigger confirmation.