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Free West Virginia Tax Calculator

Calculate your 2026 West Virginia take-home pay after progressive state tax (2.11%–4.58%), federal tax & FICA. No sign-up.

Last reviewed: January 2026 · Tax data verified against IRS Publication 15-T & state revenue departments

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How This Calculator Works

West Virginia runs a five-bracket progressive tax from 2.11% up to 4.58% for 2026 (SB 392, enacted retroactive to January 1). The brackets: 2.11% on your first $10,000 of taxable income, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000, and 4.58% on everything above. West Virginia has no state standard deduction — each $2,000 personal exemption reduces taxable income instead.

Run $62,000 single through it: taxable income after the $2,000 exemption is $60,000 (no standard deduction — West Virginia does NOT use the federal one). The brackets produce about $1,951 in state tax — a 3.1% effective rate.

West Virginia has been on an aggressive tax-cut path: the top rate has fallen in steps (from 6.5% down to 4.58% for 2026), triggered by revenue surpluses, and the state legislature has discussed eliminating the income tax entirely.

Property tax is low at 0.69%, and combined sales tax runs 6.57%. With an income tax that keeps shrinking, low property tax, and moderate sales tax, West Virginia's total burden has dropped below the national average in recent years.

Filing in West Virginia: the resident return is Form IT-140, due to the West Virginia State Tax Department by April 15. West Virginia provides free e-file, and the senior deduction is claimed directly on the IT-140.

How It's Calculated

Formula

Net Pay = Gross Income − (Federal Tax + West Virginia State Tax + FICA + Pre-tax Deductions)

Step-by-Step

  1. 1Subtract the $2,000 personal exemptions (no standard deduction in WV), then run the 2.11% / 2.81% / 3.16% / 4.22% / 4.58% brackets
  2. 2Subtract pre-tax deductions (401(k), HSA) from gross pay to get adjusted gross income
  3. 3Apply the federal standard deduction ($16,100 single / $32,200 married) for federal taxable income
  4. 4Calculate federal tax using the 2026 progressive brackets (10%–37%) per IRS Publication 15-T
  5. 5Calculate FICA: 6.2% Social Security (up to $184,500) + 1.45% Medicare (no cap)
  6. 6Subtract all taxes and pre-tax deductions from gross pay to get net take-home pay

Example

A single filer earning $62,000 has $60,000 of taxable income after the $2,000 exemption (West Virginia does NOT use the federal standard deduction). The brackets produce about $1,951 total — a 3.1% effective rate.

For detailed data sources and full methodology, see our Methodology & Data Sources page.

Key Rates & Data for 2026

WV Tax Brackets

3% – 5.12% (5 brackets)

WV Standard Deduction

Federal SD ($16,100)

Senior Deduction (65+)

$8,000/person

WV Avg Property Tax Rate

~0.69% (low)

WV Avg Combined Sales Tax

6.57%

Frequently Asked Questions

How low can West Virginia's income tax go?

The top rate has fallen in steps from 6.5% to 4.58%, and the legislature has openly discussed phasing the income tax toward zero. Each cut is triggered by revenue surpluses, so the rate can keep dropping.

What is West Virginia's senior deduction?

$8,000 per person for residents 65+, applied broadly against income. Combined with a Social Security exemption (phase-out at $50,000 AGI single / $100,000 married), most moderate-income seniors pay little state tax.

At what income does West Virginia tax Social Security?

Social Security is fully exempt for most retirees — the phase-out starts at $50,000 AGI (single) / $100,000 (married). Below those caps, benefits are untaxed.

How cheap is West Virginia overall?

Quite cheap: income-tax effective rates around 2.2% for middle earners, property tax at 0.69% (well below average), and moderate 6.57% sales tax. West Virginia's total burden has dropped below the national average in recent years.

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