West Virginia Income Tax Guide

2.11% to 4.58% in 2026Senate Bill 392 applies an across-the-board 5% rate cut retroactive to January 1.

$2,000 regular exemptionsWest Virginia taxable income generally allows personal exemptions for supported household members.

Separate filing halves thresholdsMarried-separate filers use a distinct schedule with half-sized bands.

Updated August 24, 2026

Federal AGI starts the estimateSupported income is reduced by regular West Virginia personal exemptions before the schedule.

The signed 2026 rates are modeledThe calculator uses 2.11%, 2.81%, 3.16%, 4.22%, and 4.58% bands.

Separate filing is handled directlyMarried-separate thresholds are not merely inferred at display time; their statutory half schedule is used.

Regular exemptions are includedThe estimate subtracts $2,000 per taxpayer, joint spouse, and supported qualifying child.

Retirement and Social Security rules are outsideIncome source and eligibility facts are not available from generic income.

Is the 2026 cut included?Yes. The rates signed March 31, 2026 apply retroactively from January 1.

Does 4.58% apply to all income?No. It is the top marginal rate above $60,000, or $30,000 for separate filing.

Are personal exemptions included?Yes, at $2,000 per supported household member.

Is separate filing modeled?Yes, using the official half-threshold schedule.

Are retirement subtractions included?No. They require income-type and eligibility facts.

Is this Form IT-140?No. It is a planning estimate without every modification or credit.

How West Virginia taxes work