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West Virginia: state income tax

Whether your state taxes wages, whether the rate is flat or graduated, and where the top rate starts.

Single detailed source
Tax structureGraduated, 5 brackets
Rates (single filers)2.22% to 4.82%
Top rate starts at$60,000

Rates are for single filers as of January 1, 2026. Brackets for married couples are often wider. Local income taxes are not included.

General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Exceptions can apply. Confirm with the state agency, the court or a licensed professional in West Virginia.

How West Virginia compares

4.82% ranks 25 of 42 (1 = highest) for top income tax rate on wages.

Lowest 2.5%Highest 13.3%

Alaska: NoneAKMaine: 5.80% to 7.15%MEVermont: 3.35% to 8.75%VTNew Hampshire: NoneNHWashington: 7% to 9% on capital gainsWAIdaho: 5.30%IDMontana: 4.70% to 5.65%MTNorth Dakota: 1.95% to 2.50%NDMinnesota: 5.35% to 9.85%MNIllinois: 4.95%ILWisconsin: 3.50% to 7.65%WIMichigan: 4.25%MINew York: 3.90% to 10.90%NYRhode Island: 3.75% to 5.99%RIMassachusetts: 5.00% to 9.00%MAOregon: 4.75% to 9.90%ORNevada: NoneNVWyoming: NoneWYSouth Dakota: NoneSDIowa: 3.80%IAIndiana: 2.95%INOhio: 2.75%OHPennsylvania: 3.07%PANew Jersey: 1.40% to 10.75%NJConnecticut: 2.00% to 6.99%CTCalifornia: 1.00% to 13.30%CAUtah: 4.50%UTColorado: 4.40%CONebraska: 2.46% to 4.55%NEMissouri: 2.00% to 4.70%MOKentucky: 3.50%KYWest Virginia: 2.22% to 4.82%WVVirginia: 2.00% to 5.75%VAMaryland: 2.00% to 6.50%MDDelaware: 2.20% to 6.60%DEArizona: 2.50%AZNew Mexico: 1.50% to 5.90%NMKansas: 5.20% to 5.58%KSArkansas: 2.00% to 3.90%ARTennessee: NoneTNNorth Carolina: 3.99%NCSouth Carolina: 1.99% to 5.21%SCDistrict of Columbia: 4.00% to 10.75%DCOklahoma: 2.50% to 4.50%OKLouisiana: 3.00%LAMississippi: 4.00%MSAlabama: 2.00% to 5.00%ALGeorgia: 5.19%GAHawaii: 1.40% to 11.00%HITexas: NoneTXFlorida: NoneFL
  • 2.5% – 3.9% (9)
  • 3.99% – 4.7% (8)
  • 4.82% – 5.75% (9)
  • 5.9% – 8.75% (8)
  • 9% – 13.3% (8)
  • No tax on wages (9)

Also for West Virginia: Discrimination deadlines in West Virginia · Paid leave programs in West Virginia · Minimum wage in West Virginia · Final paycheck rules in West Virginia · Paid sick leave in West Virginia · Right-to-work laws in West Virginia · Tipped minimum wage in West Virginia · Payday frequency in West Virginia · Rest break laws in West Virginia · State EITC in West Virginia · All West Virginia rules on one page

How we checked this

Rates and brackets come from the Tax Foundation's 2026 table of state individual income taxes, compiled from state statutes, forms and instructions as of January 1, 2026. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.

Cross-checked sources agree   Checked on official source confirmed on a government, court or legislature site   Single detailed source one detailed table built from statutes or official data   Under review sources disagree; read the note and the law.