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West Virginia has a graduated state income tax from 2.11% to 4.58% in 2026, following a 5% rate cut retroactive to January 1, 2026.
The calculator applies West Virginia's 2026 brackets after the $2,000 per-person exemption (no state standard deduction). Rates: West Virginia Tax Division (SB 392 rate cut).
2026 federal + state brackets + FICA — updates as you type.
State: West Virginia (pre-selected; change the dropdown for other states)
Not applied in this simplified model.
State tax uses your state's 2026 brackets, standard deduction, exemptions and credits for your filing status. City and county income taxes (for example NYC, Maryland counties, Ohio cities) are not included. FICA: Social Security 6.2% on wages up to $184,500 and Medicare 1.45% on all wages shown.
West Virginia: 2026 brackets 2.11%–4.58% after the $2,000 per-person exemption. Municipal fees and state credits are not modeled.
Federal brackets (2026 · Single)
Net take-home
$48,524
Total tax: $11,476
Effective rate
19.1%
Marginal rate
16.2%
Income position
Taxable income $43,900 relative to bracket scale (cap $691,848).
West Virginia uses five graduated rates for 2026, cut 5% retroactive to January 1, 2026 (SB 392): 2.11% up to $10,000 of taxable income, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000, and 4.58% above $60,000. Single and joint filers use the same brackets; taxable income is after a $2,000 personal exemption per person.
No local income tax.
$8.75 per hour.
About $1,870 for a single filer: $60,000 minus the $2,000 exemption leaves $58,000 of taxable income, taxed through the 2.11%–4.22% brackets (3.1% effective). Married filing jointly owes about $1,780.
Educational estimates only. Not IRS or West Virginia State Tax Department advice.