West Virginia uses a 5-bracket graduated income tax with rates from 2.11% to 4.58% for TY2026. A further rate cut was signed June 12, 2026 and made retroactive to January 1, 2026, reducing rates from the 2025 range of 2.36%–5.12%. The same bracket schedule applies to all filing statuses. WV uses a personal exemption ($2,000 single / $4,000 MFJ) rather than a standard deduction. Social Security is not taxed in West Virginia. Groceries are taxed at a reduced rate below the general state sales tax rate. West Virginia has no local income taxes.
State Income Tax Range
2.11% – 4.58%
Personal Exemption (Single)
$2,000
Social Security Tax
Not Taxed
2026 Rate Cut Effective
Retroactive Jan 1, 2026
West Virginia Income Tax Brackets 2026 - June 2026 Retroactive Rate Cut
On June 12, 2026, West Virginia enacted a further income tax rate reduction retroactive to January 1, 2026. The 2026 rates (below) are lower than the 2025 rates, which ranged from 2.36% to 5.12%. The same five-bracket schedule applies to all filing statuses - single, married filing jointly, married filing separately, and head of household all use the same thresholds.
West Virginia Taxable Income (All Filing Statuses)
West Virginia Personal Exemption - No Standard Deduction
West Virginia does not offer a standard deduction. Instead, WV residents subtract a personal exemption of $2,000 per person from their West Virginia adjusted gross income. For married filing jointly filers, the combined exemption is $4,000 ($2,000 per spouse). West Virginia taxable income is generally your federal adjusted gross income minus the WV personal exemption, with any required West Virginia-specific additions or subtractions applied. The WV personal exemption is substantially smaller than the large federal standard deduction; WV filers should not expect the same deduction amounts on their state return as on their federal return.
West Virginia Social Security & Retirement Tax
West Virginia does not tax Social Security benefits - all Social Security income is fully exempt from WV income tax. Taxpayers age 65 or older may also exclude up to $8,000 of other retirement income (such as pensions, 401(k) distributions, and IRA withdrawals) from West Virginia taxable income. Verify the 2026 exclusion limit with the WV Tax Division. Retirement income in excess of the exclusion is taxed at the graduated rates applicable to the filer's total West Virginia taxable income.
West Virginia OBBBA Conformity - Status Unknown
West Virginia operates under its own tax code and does not automatically conform to federal income tax law changes. As of the last update to this page, it is unknown whether West Virginia will adopt the OBBBA tip income deduction, overtime deduction, or senior bonus deduction provisions for state income tax purposes. Monitor the WV Tax Division website for official guidance. If WV does not conform, employees with tip or overtime income will owe West Virginia state income tax on those amounts even if they are excluded at the federal level.
What are West Virginia's income tax rates for 2026?
West Virginia uses a 5-bracket graduated income tax for TY2026 with rates from 2.11% to 4.58%. These rates are the result of a further rate cut signed into law on June 12, 2026 and made retroactive to January 1, 2026. The bracket schedule applies equally to all filing statuses - WV does not vary brackets by filing status: $0–$10,000 at 2.11%, $10,001–$25,000 at 2.82%, $25,001–$40,000 at 3.16%, $40,001–$60,000 at 4.22%, and over $60,000 at 4.58%.
Did West Virginia cut income tax rates for 2026?
Yes - West Virginia enacted a further income tax rate reduction signed June 12, 2026, retroactive to January 1, 2026. The new rates (2.11% to 4.58%) are lower than the 2025 rates (which ranged from 2.36% to 5.12%). This is a significant development: most tax resources will continue showing stale 2025 rates for months after the cut. If you filed withholding or made estimated payments at 2025 rates, you may have overpaid West Virginia income tax for TY2026 and should account for the retroactive adjustment on your annual return.
Does West Virginia have a standard deduction?
West Virginia does not have a standard deduction. Instead, WV uses a personal exemption system: $2,000 per person for single filers (and HoH) and $4,000 for married filing jointly (which is $2,000 per spouse). Married filing separately filers each claim $2,000. There is no equivalent to the large federal standard deduction on the West Virginia return. West Virginia taxable income is your federal adjusted gross income, minus the personal exemption, and adjusted for any WV-specific additions or subtractions.
Does West Virginia tax groceries?
West Virginia taxes groceries, but at a reduced rate below the general sales tax rate. The grocery tax rate and any planned further reductions are subject to legislative change - verify the current grocery rate with the WV Tax Division before filing or making purchasing decisions. This differs from many states that fully exempt food for home consumption.
Does West Virginia have local income taxes?
No - West Virginia does not impose local income taxes. Only the state-level graduated income tax (2.11% to 4.58% for TY2026) applies to West Virginia residents' wages and income. Some municipalities may impose local sales taxes, but there are no city or county income taxes in West Virginia. This simplifies withholding calculations for WV employees compared to states with complex local income tax systems.
How does West Virginia handle capital gains for tax purposes?
West Virginia taxes capital gains as ordinary income at the same graduated rates as wages and other income. There is no separate long-term capital gains rate in West Virginia. For TY2026, capital gains would be subject to the 5-bracket schedule ranging from 2.11% to 4.58%, depending on your total West Virginia taxable income. The federal preferential long-term capital gains rate (0%, 15%, or 20%) applies only on the federal return, not the West Virginia return.
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