2026 West Virginia Income Tax Tables
West Virginia has a progressive income tax (2.11% to 4.58%) in 2026. West Virginia's state sales tax rate is 6%, and local taxes add about 0.59% on average. 6 localities in West Virginia add their own tax on wages.
2026
Federal Income
| Rate | Single | Married | Married Separately | Head of Household |
|---|---|---|---|---|
| 10% | $0 - $12,400 | $0 - $24,800 | $0 - $12,400 | $0 - $17,700 |
| 12% | $12,401 - $50,400 | $24,801 - $100,800 | $12,401 - $50,400 | $17,701 - $67,450 |
| 22% | $50,401 - $105,700 | $100,801 - $211,400 | $50,401 - $105,700 | $67,451 - $105,700 |
| 24% | $105,701 - $201,775 | $211,401 - $403,550 | $105,701 - $201,775 | $105,701 - $201,775 |
| 32% | $201,776 - $256,225 | $403,551 - $512,450 | $201,776 - $256,225 | $201,776 - $256,200 |
| 35% | $256,226 - $640,600 | $512,451 - $768,700 | $256,226 - $384,350 | $256,201 - $640,600 |
| 37% | $640,601+ | $768,701+ | $384,351+ | $640,601+ |