United States · State income tax
West Virginia state income tax rate 2027.
West Virginia’s bracket schedule from the official source, with the 2026 figures and a labelled projected 2027 column.
Short answer: West Virginia has 5 brackets for 2026 with rates from 2.11% to 4.58%. The top rate starts at $60,000 of taxable income for single filers and $60,000 for joint filers. No different 2027 schedule is enacted yet, so the 2027 column carries the 2026 schedule forward and is labelled projected.
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Result
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The West Virginia schedule
W. Va. Code s.11-21-4j as enacted by S.B. 392 (2026 RS, enrolled text) and tax.wv.gov 'Personal Income Tax Reduction Bill' page: for taxable years beginning on or after Jan 1, 2026, 2.11% to $10,000, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000, 4.58% above; same schedule for single, joint and head of household. Edges are statutory.
Single filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $10,000 | 2.11% | 2.11% |
| $10,000 to $25,000 | 2.81% | 2.81% |
| $25,000 to $40,000 | 3.16% | 3.16% |
| $40,000 to $60,000 | 4.22% | 4.22% |
| Over $60,000 | 4.58% | 4.58% |
Joint filers
| Taxable income | Rate, 2026 | Rate, 2027 (projected) |
|---|---|---|
| $0 to $10,000 | 2.11% | 2.11% |
| $10,000 to $25,000 | 2.81% | 2.81% |
| $25,000 to $40,000 | 3.16% | 3.16% |
| $40,000 to $60,000 | 4.22% | 4.22% |
| Over $60,000 | 4.58% | 4.58% |
Deductions, exemptions and local tax
West Virginia’s standard deduction, exemption and credit amounts are not stated here because they were not read from the West Virginia tax agency’s own pages on November 9, 2026. Use the state’s current return instructions. None of them is modelled.
No local income tax found in the sources cited (none stated). Married filing separately uses a halved-edge schedule (2.11% to $5,000 up to 4.58% over $30,000); not modelled. Reduction trigger under s.11-21-4h could lower rates from later years.
What changes in 2027 (projected)
Enrolled SB 392 fixes no 2027 table. s.11-21-4h(e) says its provisions apply to taxable years beginning on and after 1/1/2027 in lieu of s.11-21-4j, but any reduction is trigger-based: the Secretary of Revenue determines from Aug 15, 2026 whether prior-year adjusted general revenue collections exceed inflation-adjusted base-year revenues, with a percentage cut capped at 10% of the s.11-21-4e rates, taking effect the second taxable year after the determination. So 2027 rates are not fixed.
The 2027 column above carries the 2026 schedule forward. That is a projection, not an enacted 2027 schedule, and it is labelled that way wherever it appears.
Worked example (2026 schedule)
A single filer with $80,000 of West Virginia taxable income owes $2,867 under the 2026 schedule, an effective rate of 3.58% and a marginal rate of 4.58%. A joint filer with $150,000 of West Virginia taxable income owes $6,073 under the 2026 schedule, an effective rate of 4.05% and a marginal rate of 4.58%. The 2027 projection for the same incomes is the same dollar amount ($2,867 and $6,073) because the 2026 schedule is carried forward.
Common mix-ups
- West Virginia's top rate is 4.82%. 4.82% was the 2025 top rate; for 2026 the enacted schedule tops out at 4.58% on income over $60,000 (S.B. 392 / s.11-21-4j).
- The 2026 cut changed the bracket edges. The edges are unchanged at $10,000, $25,000, $40,000 and $60,000; only the rates fell (tax.wv.gov describes a 5% cut applied equally to each rate).
- Joint filers have wider brackets. s.11-21-4j(a) uses one schedule for individuals, joint filers, heads of household, estates and trusts; only married filing separately gets halved edges.
- A further 2027 cut is already scheduled. The enacted text creates a revenue-trigger mechanism (s.11-21-4h) rather than a fixed 2027 table, so any later cut depends on the Secretary of Revenue's Aug 15 determination.
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate; the marginal rate is the rate of the bracket that contains your income. The 2027 line uses the 2026 schedule and is shown as projected. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Head of household, part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule (see the section above).
- Any 2027 law change that has not been enacted yet.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
Frequently asked questions
What is the West Virginia state income tax rate for 2027?
West Virginia has not enacted a different 2027 schedule that this page could read, so the 2027 figures are projected by carrying forward the 2026 rates (2.11%, 2.81%, 3.16%, 4.22%, 4.58%).
What is the top West Virginia income tax rate?
4.58% under the 2026 schedule. It starts at $60,000 of taxable income for single filers and $60,000 for joint filers.
How much West Virginia income tax would I pay on $80,000?
A single filer with $80,000 of West Virginia taxable income owes $2,867 under the 2026 schedule, an effective rate of 3.58% and a marginal rate of 4.58%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It is a projection. It carries the 2026 schedule forward and is labelled projected wherever it appears. West Virginia can change its rates or indexed brackets before the 2027 forms are issued.
Where does the information on this page come from?
West Virginia sources read on November 9, 2026: West Virginia State Tax Dept: Personal Income Tax Reduction Bill; WV Legislature SB 392 Sub 1 enrolled. The links in the Sources section go to the originals.
Was the 2026 West Virginia tax cut retroactive?
Yes. tax.wv.gov says the 5% cut applies retroactive to January 1, 2026, and the schedule is codified at W. Va. Code s.11-21-4j.
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; any 2027 figure that is not enacted is a projection. Nothing you type is transmitted anywhere. Confirm with the West Virginia tax agency or a tax professional before you file.