By Lisa Lopata, Esq. Checkpoint News
West Virginia has reduced its personal income tax rates beginning on January 1, 2026, cutting the highest rate from 4.82% to 4.58%. (L. 2026, S392, effective 06/12/2026.)
New Rates for Taxpayers Filing as Individuals, Married Filing Jointly or Head of Household
For taxpayers filing as individuals, married filing jointly or head of household, the new tax rates on West Virginia taxable income are:
- Not over $10,000, 2.11% of the taxable income.
- Over $10,000 but not over $25,000, $211 plus 2.81% of excess over $10,000.
- Over $25,000 but not over $40,000, $632.50 plus 3.16% of excess over $25,000.
- Over $40,000 but not over $60,000, $1,106.50 plus 4.22% of excess over $40,000.
- Over $60,000, $1,950.50 plus 4.58% of excess over $60,000.
New Rates for Married Taxpayers Filing Separately
For married taxpayers filing separately, the new tax rates on West Virginia taxable income are:
- Not over $5,000, 2.11% of the taxable income.
- Over $5,000 but not over $12,500, $105.50 plus 2.81% of excess over $5,000.
- Over $12,500 but not over $20,000, $316.25 plus 3.16% of excess over $12,500.
- Over $20,000 but not over $30,000, $553.25 plus 4.22% of excess over $20,000.
- Over $30,000, $975.25 plus 4.58% of excess over $30,000.
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