Quick answer
West Virginia taxes income in 5 brackets from 2.22% to 4.82% for 2026; for single filers the top rate starts above $60,000; the personal exemption is $2,000, per the Tax Foundation's compilation of state law as of January 1, 2026.
Data as of 2026-01-01. Source: Tax Foundation (state statutes, Jan 1 2026)
| Single rate | Single: income over | Married-joint rate | Married-joint: income over |
|---|---|---|---|
| 2.22% | $0 | 2.22% | $0 |
| 2.96% | $10,000 | 2.96% | $10,000 |
| 3.33% | $25,000 | 3.33% | $25,000 |
| 4.44% | $40,000 | 4.44% | $40,000 |
| 4.82% | $60,000 | 4.82% | $60,000 |
Related
- Vermont state income tax rates and brackets 2026
- Virginia state income tax rates and brackets 2026
- Washington state income tax rates and brackets 2026
- Wisconsin state income tax rates and brackets 2026
- Wyoming state income tax rates and brackets 2026
Last updated 2026-10-16. Data only, not financial or tax advice.