West Virginia income tax goes up to 4.82% at the top bracket. Calculate your combined federal + state effective tax rate for 2026. Formula shown, sources cited — no account required.
West Virginia applies a graduated income tax across five brackets, with the top marginal rate of 4.82% kicking in at relatively low income thresholds. For most working households in the state, including those near the median of $60,798, the effective rate typically runs 3.5–4%. The state has been cutting rates steadily since 2023 as part of a multi-year tax reduction plan, so the current brackets will likely shift in the coming years. Capital gains are taxed as ordinary income at the same graduated rates. The state offers a standard deduction and personal exemptions that help lower taxable income, particularly for lower-earning households. West Virginia also exempts Social Security benefits for lower-income retirees, offering some relief to the retirement population. The sales tax at 6.59% applies broadly and funds state government alongside income tax revenue. The cost-of-living index of 88.0 means the effective burden of any given tax rate is lower in real terms than the same rate would impose in a higher-cost state. Use a tax bracket calculator to see how West Virginia's rates interact with your federal obligation and where retirement contributions offer the greatest benefit.
West Virginia Tax Brackets Explained (2026)
West Virginia has a state income tax with a top marginal rate of 4.82%. On top of federal rates (10%–37%), residents can face a combined marginal rate exceeding 35% at higher income levels. However, your effective rate is always lower than the marginal rate because only income above each threshold is taxed at that bracket's rate.
The median household in West Virginia earns $60,798/year. At that income (single filer), the federal effective rate is approximately 12–14%, bringing total income tax (federal + state) to roughly 15–17%.
How Marginal vs. Effective Rate Works
The marginal rate is the rate on your last dollar of income — it does not apply to all income. The effective rate is your total tax divided by total income. For example, someone earning $100,000 in West Virginia has a 22% federal marginal rate but an effective federal rate of roughly 15%, because the first $44,725 (2024) is taxed at 10% and 12%, not 22%.