West Virginia Take-Home Pay Calculator (2026)

West Virginia has a graduated income tax with a top rate of 5.12%, though significant changes are underway. The state passed tax reform legislation in 2023 that phases in income tax rate reductions over several years. The top rate was 6.5% before the reform package. The current 5.12% rate represents one step in a series of planned reductions. Further cuts are scheduled if state revenue targets are met each year.

West Virginia also passed a plan to phase out the personal income tax entirely, though this is contingent on revenue performance and could take many years. Even if full elimination occurs, it would likely be a decade or more away. In the meantime, workers benefit from the rate reductions that have already taken effect. A worker earning $60,000 is paying several hundred dollars less per year in state income tax than they were in 2022.

The state conforms broadly to federal adjusted gross income as the starting point for state returns. West Virginia's standard deduction mirrors the federal standard deduction, so the $14,600 single filer deduction applies on both returns. A worker earning $60,000 has approximately $45,400 of West Virginia taxable income after the standard deduction, and the blended state tax on that amount is roughly $2,000 to $2,200 at current rates.

West Virginia has no local income taxes. Cities like Charleston and Morgansburg do not levy city wage taxes on top of the state rate. The state competes with neighboring Virginia (5.75% top rate), Kentucky (3.5% flat rate, declining), and no-income-tax neighbor Tennessee. At 5.12% and declining, West Virginia is on a trajectory toward more competitive tax rates for wage earners.