How much is West Virginia income tax?
West Virginia income tax at 3 levels of West Virginia taxable income — what is left after West Virginia's own deductions and exemptions. Local income taxes are not included.
| Taxable income | Single | Married filing jointly |
|---|---|---|
| $50,000 | $1,5293.1% effective · 4.22% marginal | $1,5293.1% effective · 4.22% marginal |
| $100,000 | $3,7833.8% effective · 4.58% marginal | $3,7833.8% effective · 4.58% marginal |
| $250,000 | $10,6534.3% effective · 4.58% marginal | $10,6534.3% effective · 4.58% marginal |
What are West Virginia's income tax brackets for 2026?
| Taxable income | Rate |
|---|---|
| Up to $10,000 | 2.11% |
| Over $10,000 up to $25,000 | 2.81% |
| Over $25,000 up to $40,000 | 3.16% |
| Over $40,000 up to $60,000 | 4.22% |
| Over $60,000 | 4.58% |
West Virginia uses one schedule for every filing status, so a married couple's brackets are not doubled.
Source: W. Va. Code §11-21-4j, checked September 11, 2026.
Can you deduct West Virginia income tax on your federal return?
The federal deduction for state and local taxes (SALT) is capped at $40,400 for 2026 — $20,200 if married filing separately — and the cap shrinks toward $10,000 once modified AGI passes $505,000. A single filer with $250,000 of West Virginia taxable income owes about $10,653 in West Virginia income tax — 26% of that cap before any property tax.
SALT cap workaroundsDoes West Virginia have a pass-through entity tax (PTET)?
Yes. A partnership or S corporation can elect to pay West Virginia income tax at the entity level. The business deducts it federally, so that state tax is not limited by the SALT cap, and the owners claim a West Virginia credit or exclusion for it. Deductsy's plan treats March 15 as the West Virginia election or first-payment deadline; it is approximate, so confirm it with West Virginia before relying on it.
PTET savings calculatorAre HSA contributions deductible in West Virginia?
Yes. West Virginia follows the federal treatment, so an HSA contribution — up to $4,400 with self-only coverage or $8,750 with family coverage for 2026 — lowers West Virginia taxable income as well as federal.
Does West Virginia give a tax break for 529 plan contributions?
Yes. West Virginia lets you deduct contributions to West Virginia's own 529 plan with no annual dollar limit. Income limits, per-beneficiary caps and carryforwards differ by state, so check the plan's rules.
529 plan tax savings calculatorWhich states have tax reciprocity with West Virginia?
West Virginia has mutual agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia: neither state taxes the other's residents on wages earned there, so those wages are taxed only where you live. Give your employer the exemption certificate and the state you work in stops withholding.
What is the property tax rate in West Virginia?
West Virginia's average effective property tax rate is 0.53% — the 41st highest of 51 jurisdictions and 59% of the national average of 0.9%. That is about $530 a year for every $100,000 of home value; the rate varies widely by county and school district.
Itemize or take the standard deduction?How much does an LLC cost to keep in West Virginia each year?
Deductsy budgets about $25 a year for a West Virginia LLC — the annual report fee or minimum franchise tax, with a fee due every two years counted at half. Fees change, so confirm with West Virginia's business filing office.
West Virginia S-corp tax calculatorHow do West Virginia taxes compare with neighboring states?
| State | Top income tax rate | Income tax on $100,000 (single) | Property tax (avg) |
|---|---|---|---|
| West Virginia | 4.58% | $3,783 | 0.53% |
| Kentucky | 3.5% | $3,500 | 0.75% |
| Maryland | 6.5% | $4,698 | 0.97% |
| Ohio | 2.75% | $2,366 | 1.31% |
| Pennsylvania | 3.07% | $3,070 | 1.3% |
| Virginia | 5.75% | $5,493 | 0.73% |
On $100,000 of taxable income a single filer's West Virginia income tax is $3,783 — more than in 3 of 5 neighboring states. The lowest is Ohio at $2,366; the highest is Virginia at $5,493. West Virginia's average property tax rate is higher than in none of the 5.
Income tax is each state's own tax on the same state taxable income; local income taxes are not included.
Tax moves that matter most for West Virginia
If you own an S corporation, partnership or multi-member LLC, West Virginia's PTET election moves the West Virginia income tax on that profit to the business, where it is deductible federally and outside the SALT cap.
An S-corp election can cut self-employment tax once profit is large enough to pay yourself a reasonable salary and still cover payroll and filing costs. The West Virginia calculator adds West Virginia's own entity fees and taxes to that breakeven.
With 1099 income, a Solo 401(k) can take up to $72,000 a year (2026) — usually more than a SEP-IRA at the same income. Contributions lower both federal and West Virginia income tax.
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