West Virginia Income
Tax Rates & Rules
West Virginia has a progressive state income tax with rates up to 4.82%. Here's how the brackets break down.
Create Your West Virginia Pay Stub
West Virginia Income Tax Brackets
2025 tax year rates, most recently confirmed by the state Department of Revenue.
Single / Individual
| Taxable Income | Rate |
|---|---|
| $0 – $10,000 | 2.22% |
| $10,000 – $25,000 | 2.96% |
| $25,000 – $40,000 | 3.33% |
| $40,000 – $60,000 | 4.44% |
| Over $60,000 | 4.82% |
Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 – $10,000 | 2.22% |
| $10,000 – $25,000 | 2.96% |
| $25,000 – $40,000 | 3.33% |
| $40,000 – $60,000 | 4.44% |
| Over $60,000 | 4.82% |
West Virginia's Rate Schedule I applies to Single, Head of Household and Married Filing Jointly alike.
Sources: WV Tax Division — 2025 IT-140 Tax Rate Schedules. Last verified: August 14, 2026.
West Virginia uses graduated personal income tax rates in 2026. A new 5 percent across-the-board rate cut applies retroactively to January 1, 2026, which reduces the individual rates to 2.11 percent, 2.81 percent, 3.16 percent, 4.22 percent plus 4.58 percent.
West Virginia Cut Individual Income Tax Rates Again in 2026
West Virginia enacted Senate Bill 392 during the 2026 legislative session. The law applies a 5 percent reduction to the personal income tax rates for tax year 2026 and applies the change retroactively to January 1, 2026.
The state also updated employer withholding tables for 2026. Taxpayers should therefore avoid using older 2025 rate schedules or payroll tables for a current 2026 estimate.
2026 West Virginia Tax Brackets for Most Filing Statuses
Single filers, heads of household, married couples filing jointly plus qualifying surviving spouses use the same 2026 rate schedule. The top 4.58 percent rate begins when West Virginia taxable income exceeds $60,000.
| 2026 West Virginia Taxable Income | Tax |
|---|---|
| Up to $10,000 | 2.11% of taxable income |
| $10,001 to $25,000 | $211 plus 2.81% of excess over $10,000 |
| $25,001 to $40,000 | $632.50 plus 3.16% of excess over $25,000 |
| $40,001 to $60,000 | $1,106.50 plus 4.22% of excess over $40,000 |
| Over $60,000 | $1,950.50 plus 4.58% of excess over $60,000 |
Married Filing Separately Uses Lower Bracket Thresholds
Married taxpayers filing separate West Virginia returns use the same percentage rates but lower taxable-income thresholds. The 4.58 percent top rate begins above $30,000.
| 2026 Married Filing Separately Taxable Income | Tax |
|---|---|
| Up to $5,000 | 2.11% of taxable income |
| $5,001 to $12,500 | $105.50 plus 2.81% of excess over $5,000 |
| $12,501 to $20,000 | $316.25 plus 3.16% of excess over $12,500 |
| $20,001 to $30,000 | $553.25 plus 4.22% of excess over $20,000 |
| Over $30,000 | $975.25 plus 4.58% of excess over $30,000 |
How West Virginia Taxable Income Is Calculated
West Virginia begins with federal adjusted gross income. The state then applies West Virginia additions, subtractions, exclusions plus exemptions before the rate schedule is applied to West Virginia taxable income.
- Complete the federal return and determine federal adjusted gross income.
- Add West Virginia items that must be restored to income.
- Subtract West Virginia modifications allowed under state law.
- Apply the low-income earned income exclusion when the taxpayer qualifies.
- Apply the exemptions allowed under the current West Virginia return rules.
- Calculate West Virginia taxable income.
- Apply the 2026 filing-status rate schedule.
- Subtract credits, withholding plus estimated payments.
The full tax-year 2026 IT-140 instruction booklet is not yet the filing-season booklet shown on the Tax Division's current individual filing page as of August 25, 2026. The 2026 rates and withholding tables are official, but taxpayers should verify final 2026 line instructions when the complete return package is released.
Who Files Form IT-140?
West Virginia uses Form IT-140 for full-year residents, nonresidents with West Virginia-source income, part-year residents plus certain reciprocal-state residents who have only wage income. The exact filing requirement depends on the taxpayer's income and residency facts.
A part-year resident generally uses Schedule A with Form IT-140 to separate income received while a West Virginia resident from West Virginia-source income received while a nonresident. A full-year nonresident also uses the source-income schedule when West Virginia-source income creates a filing obligation.
West Virginia Residency Changes the Income Subject to Tax
A West Virginia resident generally reports income under the state's resident rules, while a nonresident is taxed on West Virginia-source income. Part-year residents divide the year between resident-period income and West Virginia-source income received during the nonresident period.
West Virginia's current FAQ says residency can arise from domicile plus physical presence. It also addresses special cases involving Pennsylvania or Virginia domiciliaries who maintain substantial physical presence in West Virginia. Residency questions should be resolved before deciding which income belongs on the state return.
West Virginia Has Wage Reciprocity With Five States
West Virginia has reciprocal wage treatment for qualifying residents of Ohio, Pennsylvania, Maryland, Virginia plus Kentucky. A resident of one of those states whose only West Virginia-source income is salary or wages can qualify for special nonresident treatment.
Reciprocity applies to covered employee compensation, not every category of West Virginia income. Business income, rental income, property gains or other West Virginia-source income can still create a state tax filing obligation.
Does West Virginia Tax Remote Workers?
A nonresident can be subject to West Virginia tax when compensation is connected with services performed in West Virginia. A resident generally reports income under West Virginia resident rules even when the employer is located outside the state.
Remote work can also interact with reciprocity. A resident of a reciprocal state should not assume that the same result applies to business income or nonemployee compensation because the reciprocal treatment is focused on qualifying wages.
For a pay-period estimate rather than annual liability, use the West Virginia paycheck calculator with current 2026 withholding information.
West Virginia Withholding Tables Were Updated for 2026
Employers paying wages subject to West Virginia personal income tax must withhold state tax. The Tax Division issued updated 2026 percentage and table methods after the retroactive rate reduction.
Form IT-104 supplies employee withholding and exemption information. Payroll withholding is a credit toward annual tax, so the final IT-140 result can still differ after other income, state modifications, credits plus residency adjustments are included.
West Virginia Offers Retirement and Social Security Modifications
West Virginia's individual return framework includes Schedule M subtractions for several categories of retirement income plus taxable Social Security benefits. Military retirement, selected public retirement systems, federal retirement plus Social Security can receive different treatment.
The exact subtraction depends on the type of benefit and the tax-year instructions. Because the full 2026 IT-140 booklet is not yet the current filing-season package, retirement figures should be verified against the final 2026 Schedule M before filing.
Estimated Tax Payments Can Begin at a $600 Balance
West Virginia generally requires quarterly estimated payments when expected state tax after withholding is at least $600, unless the remaining liability is less than 10 percent of estimated tax. The state also uses prior-year and current-year safe-harbor rules for underpayment penalties.
Estimated tax matters for self-employed taxpayers, investors plus workers whose withholding does not cover expected annual tax. If wage income is the main source and expected underpayment is substantial, the Tax Division suggests adjusting Form IT-104 withholding.
Payroll Records Can Support West Virginia Income Tax Review
Pay stubs help employees track West Virginia withholding, current wages plus year-to-date totals, but they do not replace Form IT-140. The annual return determines final tax after residency, state modifications, exemptions plus credits are considered.
After payroll has been verified, the West Virginia pay stub generator can organize genuine wages and deductions into a clear record. The main paystub generator is intended for lawful payroll, business and recordkeeping use.
Frequently Asked Questions
What is the West Virginia income tax rate in 2026?
West Virginia uses five graduated rates in 2026: 2.11 percent, 2.81 percent, 3.16 percent, 4.22 percent plus 4.58 percent.
Did West Virginia cut income tax in 2026?
Yes. Senate Bill 392 produced a 5 percent across-the-board rate reduction that applies retroactively to January 1, 2026.
Who has to file a West Virginia state income tax return?
Full-year residents, part-year residents plus nonresidents with West Virginia-source income can have filing obligations. Form IT-140 is the principal individual return.
How is West Virginia taxable income calculated?
The state starts with federal adjusted gross income, then applies West Virginia additions, subtractions, exclusions plus exemptions before the rate schedule is applied.
Does West Virginia tax remote workers?
It can. A nonresident can have West Virginia-source compensation when services are performed in West Virginia. Residents generally report income under the state's resident rules.
Which states have wage reciprocity with West Virginia?
West Virginia provides reciprocal wage treatment for qualifying residents of Ohio, Pennsylvania, Maryland, Virginia plus Kentucky.
How does West Virginia treat part-year residents?
Part-year residents generally report income received while residents plus West Virginia-source income received during the nonresident period using Schedule A with Form IT-140.