West Virginia income tax calculator
Estimate your 2026 West Virginia and federal income tax and whether you will get a refund. A single filer earning $75,000 owes about $2,546 in West Virginia income tax and $7,676 in federal income tax.
By John Crane, MBA & the Editorial Team · Updated for the 2026 tax year. How we check our numbers
Estimated federal amount owed
$876.00
Federal tax $9,876 · West Virginia owed $3,004
| Federal tax | $9,876 | 11.6% |
|---|---|---|
| West Virginia and local tax | $3,004 | 3.5% |
| Income after these taxes | $72,120 | 84.8% |
- Adjusted gross income
- $85,000
- Taxable income
- $68,900
- Deduction used
- Standard $16,100
- Federal bracket
- 22%
- Effective federal rate
- 11.6%
- WV tax after credits
- $3,004
Where your federal tax comes from
Ordinary income by bracketFederal return summary
Form 1040, 2026| Line | Amount |
|---|---|
| Total income | $85,000.00 |
| Adjustments | -$0.00 |
| Adjusted gross income | $85,000.00 |
| Standard deduction | -$16,100.00 |
| Taxable income | $68,900.00 |
| Income tax | $9,876.00 |
| Total federal tax | $9,876.00 |
| Withholding and estimated payments | $9,000.00 |
| Federal amount owed | $876.00 |
West Virginia return
2026 rules| Line | Amount |
|---|---|
| State taxable income | $83,000.00 |
| Tax before credits | $3,003.90 |
| State tax after credits | $3,003.90 |
| State withheld | $0.00 |
| State amount owed | $3,003.90 |
- 2026 rates per SB 392; the Family Tax Credit for low-income families is not included until the 2026 table is published.
Income tax in West Virginia
- West Virginia starts from federal AGI and taxes 2026 income at 2.11% to 4.58% after a 5% rate cut, with the top rate above $60,000 ($30,000 married filing separately).
- There is no standard deduction; each person gets a $2,000 exemption, and a low-income exclusion covers up to $10,000 of earned income when federal AGI is $10,000 or less.
- Social Security is fully exempt for 2026 at every income level, and filers 65 or older can subtract up to $8,000 each, reduced by Social Security and other retirement subtractions.
- A nonrefundable care credit equals 50% of the federal credit, and West Virginia has no state EITC.
2026 income tax at common incomes (wages only, standard deduction)
| Income | Federal tax, single | West Virginia tax, single | West Virginia rate, single | West Virginia tax, married |
|---|---|---|---|---|
| $40,000 | $2,623 | $1,043 | 2.6% | $980 |
| $60,000 | $5,023 | $1,866 | 3.1% | $1,782 |
| $75,000 | $7,676 | $2,546 | 3.4% | $2,454 |
| $100,000 | $13,176 | $3,691 | 3.7% | $3,599 |
| $150,000 | $24,734 | $5,981 | 4.0% | $5,889 |
Rates
Top rate 4.58%. At $75,000 of wages, each extra $1,000 adds about $46 of West Virginia tax.
Family example
A married couple earning $60,000 with two children and $4,000 of child care: West Virginia tax of $1,613 before credits, credits of Child and dependent care credit ($525), for $1,088 owed.
Local income tax
None figured on the West Virginia return.
Examples assume wages only, the standard deduction and no other income. See what comes out of each check in the West Virginia paycheck calculator.
More for West Virginia: West Virginia paycheck calculator · West Virginia mortgage calculator · West Virginia home affordability calculator
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How this is calculated
Federal return
The 2026 Form 1040: standard or itemized deduction, the new Schedule 1-A deductions, tax rates, child tax credit, child and dependent care credit and EITC.
West Virginia
West Virginia's 2026 resident return: its starting point, Social Security and retirement adjustments, deductions, exemptions, rates and main credits.
Sources
Official West Virginia tax guidance (3 sources), checked for 2026. 2026 rates per SB 392; the Family Tax Credit for low-income families is not included until the 2026 table is published.
Sources
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Questions
How much West Virginia income tax do I pay on $75,000?
About $2,546 for a single filer with only wage income and the standard deduction (3.4% of income), or $2,454 for a married couple filing jointly on the same income. Federal income tax on $75,000 for a single filer is about $7,676.
What is West Virginia's top income tax rate in 2026?
4.58% on the highest incomes. At $75,000 of wages, each extra $1,000 adds about $46 of West Virginia tax.
Does West Virginia tax Social Security and retirement income?
Partly. A single retiree aged 67 with $30,000 of Social Security and $30,000 of pension or IRA withdrawals owes about $727 in West Virginia income tax in 2026. Exclusions depend on age, income and the type of retirement income.