2026 federal, state and local taxes
Estimate your 2026 West Virginia income tax. On $75,000, a single filer pays about $2,680 in state tax, plus federal tax and FICA.
| Item | Annual | Monthly (÷12) | Bi-Weekly (÷26) |
|---|---|---|---|
| Gross Income | $100,000 | $8,333 | $3,846 |
| Pre-Tax Deductions (401k + Health/HSA) | -$8,400 | -$700 | -$323 |
| Federal Income Tax (after Credits) | -$11,322 | -$944 | -$435 |
| Social Security Tax (6.2%) | -$6,051 | -$504 | -$233 |
| Medicare Tax (1.45% + 0.9% Additional) | -$1,415 | -$118 | -$54 |
| State Income Tax (West Virginia) | -$3,480 | -$290 | -$134 |
| Take-Home Pay | $69,331 | $5,778 | $2,667 |
| Bracket Rate | Bracket Range | Your Income in Bracket | Tax in Bracket |
|---|---|---|---|
| 10% | $0 – $12,400 | $12,400 | $1,240 |
| 12% | $12,400 – $50,400 | $38,000 | $4,560 |
| 22% | $50,400 – $105,700 | $25,100 | $5,522 |
| 24% | $105,700 – $201,775 | $0 | $0 |
| 32% | $201,775 – $256,225 | $0 | $0 |
| 35% | $256,225 – $640,600 | $0 | $0 |
| 37% | $640,600 – and up | $0 | $0 |
| Gross Annual Salary | Federal Tax | FICA Tax | West Virginia State Tax | Total Tax | Effective Rate | Net Take-Home Pay |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,825 | $1,521 | $9,166 | 18.3% | $40,834 |
| $75,000 | $7,670 | $5,738 | $2,680 | $16,088 | 21.5% | $58,912 |
| $100,000 | $13,170 | $7,650 | $3,885 | $24,705 | 24.7% | $75,295 |
| $125,000 | $18,734 | $9,563 | $5,090 | $33,387 | 26.7% | $91,613 |
| $150,000 | $24,734 | $11,475 | $6,295 | $42,504 | 28.3% | $107,496 |
| $200,000 | $36,734 | $14,339 | $8,705 | $59,778 | 29.9% | $140,222 |
| $300,000 | $68,134 | $16,689 | $13,525 | $98,348 | 32.8% | $201,652 |
| Rate | Single (taxable income) | Married Filing Jointly |
|---|---|---|
| 2.22% | $0 – $10,000 | $0 – $10,000 |
| 2.96% | $10,000 – $25,000 | $10,000 – $25,000 |
| 3.33% | $25,000 – $40,000 | $25,000 – $40,000 |
| 4.44% | $40,000 – $60,000 | $40,000 – $60,000 |
| 4.82% | $60,000 and up | $60,000 and up |
Rates apply to taxable income, after West Virginia's deductions and exemptions. Each rate covers only the income inside its range.
| State | Income Tax | Top Rate | Tax on $75,000 (Single) | Tax on $150,000 (Joint) |
|---|---|---|---|---|
| Maryland | Graduated | 6.50% | $5,252 | $10,557 |
| Virginia | Graduated | 5.75% | $3,498 | $7,254 |
| West Virginia | Graduated | 4.82% | $2,680 | $6,199 |
| Kentucky | Flat | 3.50% | $2,507 | $5,132 |
| Pennsylvania | Flat | 3.07% | $2,303 | $4,605 |
| Ohio | Flat | 2.75% | $1,287 | $3,304 |
Single filer, wages only, no pre-tax deductions, 2026 rules. County taxes are included where every resident pays one (Maryland).
Pick a state to see its 2026 tax rules and results for common salaries or home values.
West Virginia has a graduated income tax with 5 rates, from 2.22% up to 4.82%, which starts at $60,000 of taxable income for every filing status. Before the rates apply, West Virginia gives a personal exemption of $2,000 per filer.
A single filer earning $75,000 in wages pays about $2,680 in West Virginia tax, 3.6% of pay. That is 25th of 51, near the middle, and $84 more than the typical state ($2,596). A married couple earning $150,000 pays about $6,199.
In West Virginia, about $75,295, or $6,275 a month, for a single filer with no pre-tax deductions. That is after $13,170 of federal income tax, $7,650 of Social Security and Medicare and $3,885 of West Virginia tax.
West Virginia's top rate is 4.82%, on taxable income above $60,000 for every filing status. Only the income above that line pays the top rate.
West Virginia does not tax Social Security, and it lets retirees exclude up to about $2,000 of pension and retirement-account income (age and income rules apply).
On a $75,000 salary, Kentucky, Ohio and Pennsylvania take less than West Virginia, while Maryland and Virginia take more. The table on this page has the amounts.