How West Virginia income tax works
West Virginia taxes individual income with 5 brackets ranging from 2.36% to 4.82%.
West Virginia applies its rate to taxable income, with limited or no standard deduction, so most income is taxed.
Graduated rates up to 4.82% after the 2025 cut.
West Virginia income tax rates for 2026
Only the income that falls inside each bracket is taxed at that bracket's rate — this is how marginal tax works, so your effective rate is always lower than your top bracket.
Your effective rate is the total tax divided by your gross income; your marginal rate is the rate on your next dollar earned. The calculator shows both.
West Virginia taxes capital gains as ordinary income.
Lowering your West Virginia tax bill
Pre-tax contributions to retirement accounts, health savings accounts and other deductions reduce the taxable income this calculator starts from.
Remember this estimate covers WV state income tax only. Federal income tax and payroll taxes apply on top, and this is a planning estimate — verify with the West Virginia Tax Division (tax.wv.gov) or a tax professional.
Frequently asked questions
How much is West Virginia state income tax?
West Virginia uses progressive brackets from 2.36% to 4.82%.
What is the difference between effective and marginal rate?
Your marginal rate is the rate on your last dollar of income; your effective rate is your total tax divided by total income, which is lower because of brackets and deductions.
Does this include federal tax?
No. This calculator estimates WV state income tax only. Federal income tax and payroll taxes are separate and apply on top.
How are capital gains taxed in West Virginia?
West Virginia taxes capital gains as ordinary income.