Your hub for West Virginia taxes: state income tax (2.36% to 5.12%), plus free calculators for take-home pay, self-employment tax, quarterly estimates, and salary conversion.
Last updated: May 2026 · Data: IRS, BLS, West Virginia State Tax Department
West Virginia levies a state income tax (2.36% to 5.12%) that is withheld from wages on top of federal tax and FICA. West Virginia has five income tax brackets with a top rate of 5.12%. The state has been gradually reducing rates and fully exempts Social Security benefits from taxation. WV is one of the most affordable states for cost of living.
| Tax | 2026 Rate / Detail |
|---|---|
| West Virginia State Income Tax | 2.36% to 5.12% |
| West Virginia State Sales Tax (base) | 6% |
| Federal Income Tax | 10% to 37% (progressive brackets) |
| Social Security | 6.2% on first $176,100 |
| Medicare | 1.45% on all wages (plus 0.9% above $200,000) |
| Federal Standard Deduction (Single / MFJ) | $15,000 / $30,000 |
| Minimum Wage | $8.75 / hour |
| State Tax Authority | West Virginia State Tax Department |
West Virginia has a state income tax. The 2026 rate is 2.36% to 5.12%. This applies on top of federal income tax and FICA (Social Security and Medicare) withheld from your pay.
For 2026, West Virginia income tax is 2.36% to 5.12%. West Virginia has five income tax brackets with a top rate of 5.12%. The state has been gradually reducing rates and fully exempts Social Security benefits from taxation. WV is one of the most affordable states for cost of living.
A West Virginia paycheck has federal income tax, West Virginia state income tax (2.36% to 5.12%), Social Security (6.2% up to $176,100), and Medicare (1.45%) withheld. Try the take-home pay calculator for a personalized net-pay estimate.
Yes. Self-employed workers in West Virginia generally make quarterly estimated payments to the IRS and to the state if they expect to owe tax. The quarterly estimated tax calculator estimates each payment and the due dates.
The West Virginia statewide base sales tax rate is 6%. Local jurisdictions may add their own rates on top of the state rate.