Results are estimates for educational purposes only. Based on 2026 IRS federal brackets and West Virginia state tax rates. Always consult a qualified tax professional.
West Virginia income tax overview
West Virginia cut its income tax rates significantly in recent years, reducing the top rate from 6.5% to 4.82% as part of the largest tax cut in the state's history, with additional automatic triggers for further reductions tied to revenue growth. West Virginia's economy has historically relied on coal and natural gas, and the tax cuts were designed to diversify the state's appeal to remote workers and new residents, including a notable program offering financial incentives for people who relocate to the state and work remotely. West Virginia provides a Social Security exemption that is being phased in to eventually cover all residents regardless of income. The state's relatively low cost of living combined with the declining tax rate has made it an increasingly discussed option for remote workers seeking affordability.
2026 West Virginia income tax rates
Tax rate
Income range (single filer)
2.22%
$0 – $10,000
2.96%
$10,001 – $25,000
3.33%
$25,001 – $40,000
4.37%
$40,001 – $60,000
4.82%
Over $60,000
Worked example: $75,000 salary in West Virginia
A $75,000 salary in West Virginia results in approximately $2,890 in state income tax (effective ~3.9%), plus $12,580 federal tax, $4,650 Social Security, and $1,088 Medicare. Annual take-home is approximately $53,792, or $2,069 bi-weekly.
Key facts: 4.82% top rate (down from 6.5%) · Social Security exemption phasing in · Remote worker relocation incentives available
Frequently asked questions — West Virginia income tax
Yes. West Virginia enacted the largest tax cut in state history, reducing the top rate from 6.5% to 4.82%, with automatic future reductions tied to state revenue growth triggers.
West Virginia is phasing in a full Social Security exemption over several years. As of 2026, a significant portion of Social Security income is exempt, with full exemption for all residents arriving soon.
Yes. West Virginia has run programs like Ascend WV, offering cash incentives and outdoor recreation perks to remote workers who relocate to the state, aiming to attract young professionals.
No. West Virginia cities and counties do not levy local income taxes, though some municipalities have a small municipal service fee unrelated to income.
At 4.82%, West Virginia is now lower than Virginia's 5.75% top rate and comparable to Ohio's middle brackets, a significant shift from when West Virginia had one of the higher regional rates.
Compare West Virginia to other states
Use our US income tax calculator to compare your take-home pay across all 50 states. You may be surprised how much location affects your net income.