West Virginia Tax & Salary Calculators (2026)
Everything you need to work out pay and tax as a West Virginia resident in 2026, in one place. West Virginia runs 5 progressive brackets from 2.36% to 5.12% after a $0 state standard deduction. Federal income tax and FICA (6.2% Social Security up to $184,500 plus 1.45% Medicare) apply on top, identically in every state — the West Virginia layer is what makes your net pay different from a neighbour's.
West Virginia cut its income tax rates by 21.25% across the board in 2023 — and triggered further reductions in 2024 and 2025. Cost of living in West Virginia sits at index 87 (US average = 100), median household income is $55,217, and a one-bedroom apartment in Charleston rents for around $950 per month. The local economy leans on coal, chemicals, and healthcare.
West Virginia calculators
West Virginia income tax brackets 2026 (single filer)
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 2.36% |
| $10,000 – $25,000 | 3.15% |
| $25,000 – $40,000 | 3.54% |
| $40,000 – $60,000 | 4.72% |
| $60,000 and up | 5.12% |
West Virginia tax facts beyond income tax (2026)
| State sales tax | 6% |
| Avg. effective property tax | 0.57% of home value |
| Minimum wage 2026 | $8.75 / hour |
| Top state income tax rate | 5.12% |
| Reciprocity agreements | Kentucky, Maryland, Ohio, Pennsylvania, Virginia |
West Virginia charges a 6% state sales tax, homeowners pay an average effective property tax of 0.57% of market value, and the minimum wage in force during 2026 is $8.75 an hour. Municipal sales taxes of 1% apply in many cities.
Several West Virginia cities charge a flat weekly city service fee withheld from pay.
West Virginia has fully phased out tax on Social Security and exempts $2,000 of public pension income.
Commuting and remote work across West Virginia lines
West Virginia holds income-tax reciprocity agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. If you commute between them, your wages are taxed only by your state of residence — file the exemption certificate with your employer so the wrong state is not withheld from every paycheck.
If you work remotely for an out-of-state employer, the state where you physically sit normally has the first claim on your wages, while your employer may still be required to register for West Virginia withholding. Keep a day-count record whenever you split the year between West Virginia and Virginia.
West Virginia vs Virginia: $75,000 salary compared
| Measure | West Virginia | Virginia |
|---|---|---|
| Annual take-home | $58,641 | $58,026 |
| Effective tax rate | 21.8% | 22.6% |
| Cost-of-living index | 87 | 102 |
| Property tax rate | 0.57% | 0.87% |
| State sales tax | 6% | 5.3% |
The paycheck difference is $615 a year on a $75,000 salary, but the full picture depends on housing: a one-bedroom in Charleston runs about $950 a month, and property and sales taxes shift the balance again. See the Virginia hub for the mirror view.