Updated October 8, 2026. Quick answer: West Virginia’s 2026 income tax has five brackets from 2.11% to 4.58%, according to the state Tax Division and the enrolled text of Senate Bill 392. For single, joint and head of household filers the 4.58% rate starts above $60,000 of West Virginia taxable income. Married people filing separately use the same rates with the steps cut in half.
The 2026 West Virginia rates
| Single, joint, head of household (West Virginia taxable income) | Tax |
|---|---|
| Not over $10,000 | 2.11% of taxable income |
| $10,000 to $25,000 | $211 plus 2.81% of the excess over $10,000 |
| $25,000 to $40,000 | $632.50 plus 3.16% of the excess over $25,000 |
| $40,000 to $60,000 | $1,106.50 plus 4.22% of the excess over $40,000 |
| Over $60,000 | $1,950.50 plus 4.58% of the excess over $60,000 |
The Tax Division prints the top step as “$1,950.50 plus 4.58% of excess over $60,000”. The page describes the change as a 5% income tax cut, with the new section of the code applying “retroactive to January 1, 2026”. Married individuals filing separate returns use a second table: 2.11% up to $5,000, then $105.50 plus 2.81% to $12,500, $316.25 plus 3.16% to $20,000, $553.25 plus 4.22% to $30,000, and $975.25 plus 4.58% above $30,000.
Exemption and standard deduction
| Item | Amount |
|---|---|
| Withholding exemption, per exemption claimed (annual) | $2,000.00 |
The only exemption figure in the documents read is the employer withholding formula, which says “Gross Wage Minus $2,000.00 for Each Exemption Claimed” for the annual payroll period. No standard deduction and no return-level personal exemption appears in them.
A worked example
As a computed example (an illustration, not a source figure), take $100,000 of West Virginia taxable income. For a single, joint or head of household filer the tax is $3,782.50 (computed): $1,950.50 plus 4.58% of the amount above $60,000. A married person filing separately at the same figure owes $4,181.25 (computed), using $975.25 plus 4.58% of the amount above $30,000.
What this page does not say
The 2026 return instructions were not read, so the standard deduction and the return-level personal exemption are not stated. The $2,000.00 amount is a withholding allowance. The bill also provides for contingent future rate reductions starting with 2027, and any such change is not reflected here.
Common mistakes
- Using the single steps for a married return filed separately, which has steps half as wide.
- Treating the $2,000.00 withholding allowance as a confirmed return deduction.
- Using the pre-cut rates for 2026, since the new table applies from January 1, 2026.
Related: how West Virginia taxes retirement income, whether West Virginia taxes pensions, how West Virginia taxes capital gains, and the federal 2026 tax brackets.
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Answer againSources
- West Virginia Tax Division, 2026 Income Tax Rate Cut: https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx
- West Virginia Legislature, Enrolled Committee Substitute for Senate Bill 392 (2026 Regular Session), new W. Va. Code 11-21-4j: https://code.wvlegislature.gov/signed_bills/2026%5C2026-RS-SB392-SUB1%20ENR_signed.pdf
- West Virginia Tax Division, Form WV/IT-100.2A Percentage Method of Withholding (March 2026): https://tax.wv.gov/Documents/Withholding/it100.2a.pdf
- West Virginia Tax Division (where later updates appear; no figure on this page comes from it): https://tax.wv.gov/
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.