Tax Bracket Calculator for West Virginia (WV) — Free Calculator

West Virginia Tax Brackets (2026)

West Virginia uses a graduated income tax system with a top marginal rate of 5.12%.

West Virginia Bracket Structure

2.36% on first $10,000; 3.15% on $10,001–$25,000; 3.54% on $25,001–$40,000; 4.72% on $40,001–$60,000; 5.12% above $60,000 (2024; reduced from a maximum of 6.5%)

West Virginia has been reducing its income tax rates significantly, cutting the top rate from 6.5% to 5.12% in 2024. WV plans additional rate reductions if revenue targets are met. West Virginia also taxes Social Security income and is working to phase out that tax.

Federal Tax Brackets Still Apply to West Virginia Residents

Regardless of West Virginia's state tax rules, all residents pay federal income tax. Federal brackets for 2024 range from 10% (on income up to $11,600 for single filers) to 37% (on income over $609,350). Your effective federal rate is typically well below the top marginal rate due to the graduated bracket structure.

Effective vs. Marginal Rate in West Virginia

Your marginal rate is the rate on your last dollar of income. Your effective rate is your total tax divided by total income. For West Virginia residents the marginal rate can reach 5.12% but most filers pay a lower effective rate. The median household income in West Virginia is $48,037.

Data: Tax Foundation (2024), IRS Statistics of Income, US Census Bureau ACS 2023. Updated 2024–2025. Figures reflect state averages — consult a licensed CPA for personalized tax advice.

Tax Bracket Calculator for Other States

Frequently Asked Questions

What tax brackets apply to West Virginia residents?

West Virginia has a graduated income tax system. 2.36% on first $10,000; 3.15% on $10,001–$25,000; 3.54% on $25,001–$40,000; 4.72% on $40,001–$60,000; 5.12% above $60,000 (2024; reduced from a maximum of 6.5%). Federal brackets also apply on top of the state tax.

What is the difference between marginal and effective tax rate in West Virginia?

Your marginal rate is the rate on your highest dollar of income. Your effective rate is your total tax burden divided by total income. In West Virginia, even if the top marginal rate is 5.12%, most residents pay a lower effective rate because lower income portions are taxed at lower brackets.

Does West Virginia have different tax brackets for married filers?

Yes, West Virginia typically has different bracket thresholds for single vs. married filing jointly filers. Married joint filers often have brackets approximately twice as wide, reducing the marriage penalty. Check the West Virginia Department of Revenue for current bracket tables.

How does this tax bracket calculator work for West Virginia?

Enter your income and filing status. The calculator applies both federal and West Virginia state tax brackets to show your marginal rate, effective rate, and total estimated tax. West Virginia's graduated rate of up to 5.12% is applied to your state taxable income.