West Virginia tax tables 2026
The figures set by or for West Virginia for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
West Virginia income tax brackets: Single, married filing jointly, head of household
| State taxable income, per year | Rate |
|---|---|
| $0 to $10,000 | 2.11% |
| $10,000 to $25,000 | 2.81% |
| $25,000 to $40,000 | 3.16% |
| $40,000 to $60,000 | 4.22% |
| Over $60,000 | 4.58% |
Source: W. Va. Code § 11-21-4j, Rate of tax — Taxable years beginning on and after January 1, 2026 (added by SB 392, 2026 Regular Session); West Virginia Tax Division, 2026 Income Tax Rate Cut · retrieved 2026-10-20
West Virginia income tax brackets: Married filing separately
| State taxable income, per year | Rate |
|---|---|
| $0 to $5,000 | 2.11% |
| $5,000 to $12,500 | 2.81% |
| $12,500 to $20,000 | 3.16% |
| $20,000 to $30,000 | 4.22% |
| Over $30,000 | 4.58% |
Source: W. Va. Code § 11-21-4j, Rate of tax — Taxable years beginning on and after January 1, 2026 (added by SB 392, 2026 Regular Session); West Virginia Tax Division, 2026 Income Tax Rate Cut · retrieved 2026-10-20
West Virginia income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 4.58% |
| Personal exemption (each taxpayer, spouse, dependent) (exemption) | $2,000 |
Source: W. Va. Code § 11-21-4j, Rate of tax — Taxable years beginning on and after January 1, 2026 (added by SB 392, 2026 Regular Session); West Virginia Tax Division, 2026 Income Tax Rate Cut · retrieved 2026-10-20
Employee contributions
West Virginia supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | None published: bonuses are withheld with regular wages |
Source: West Virginia Tax Division, Withholding Help and General Information — To Calculate Supplemental Withholding · retrieved 2026-10-20
West Virginia local income taxes
| Item | Value |
|---|---|
| Charleston City Service Fee (city)Basis: all wages | $3 per week |
| Huntington City Service Fee (city)Basis: all wagesSource: cityofhuntington.com · retrieved 2026-10-20 | $5 per week |
| Morgantown Safe Streets and Safe Community Service Fee (city)Basis: all wagesSource: morgantownwv.gov · retrieved 2026-10-20 | $3 per week |
| Parkersburg City Service User Fee (city)Basis: all wagesSource: parkersburgwv.gov · retrieved 2026-10-20 | $2.5 per week |
| Wheeling City Service Fee (city)Basis: all wagesSource: wheelingwv.gov · retrieved 2026-10-20 | $2 per week |
Local taxes the calculators support, each with its own official source. Rates are for residents unless a non-resident rate is given.
Source: City of Charleston, City Service Fee Overview (Revised 12/2022) · retrieved 2026-10-20
Employer costs
West Virginia state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $9,500 |
| New employer rate | 2.7% |
New employers pay 2.7% on the first $9,500. From 1 July 2026 every employer's rate is cut by 7% (2.7% becomes about 2.51%); 2.7% is used here. Check your rate notice.
Source: West Virginia Legislature: Enrolled Committee Substitute for Committee Substitute for Senate Bill 1053 (2026; passed 14 March 2026, effective 1 July 2026), W. Va. Code §21A-5-5 and new §21A-9-10 · retrieved 2026-11-09
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Official sources
- WV IT-100.2A Tables for Percentage Method of Withholding (March 2026) · retrieved 2026-10-20
- WV IT-100.2B Employer's Withholding Tax Tables (March 2026) · retrieved 2026-10-20
- WV IT-104 Employee’s Withholding Exemption Certificate (Rev. 03/2023) · retrieved 2026-10-20
- 2026 Income Tax Rate Cut · retrieved 2026-10-20
- Withholding Help and General Information · retrieved 2026-10-20
- W. Va. Code § 11-21-4j, Rate of tax — taxable years beginning on and after January 1, 2026 · retrieved 2026-10-20
- W. Va. Code § 11-21-4h, Future personal income tax reductions · retrieved 2026-10-20
- Charleston City Service Fee Overview (Revised 12/2022) · retrieved 2026-10-20
- Huntington City Service Fee · retrieved 2026-10-20
- Morgantown Municipal Service Fee · retrieved 2026-10-20
- Parkersburg: Understanding City Fees · retrieved 2026-10-20
- Wheeling City Service Fee Overview · retrieved 2026-10-20
- West Virginia Legislature: Enrolled Committee Substitute for Committee Substitute for Senate Bill 1053 (2026; passed 14 March 2026, effective 1 July 2026), W. Va. Code §21A-5-5 and new §21A-9-10 · retrieved 2026-11-09
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