Does West Virginia have a state income tax?

Yes. West Virginia has a state income tax with a top rate of 5.1%.

How much is West Virginia state tax on a $100,000 salary?

On a $100,000 salary in West Virginia, state income tax is approximately $3,356. Your estimated total take-home pay is $75,824/year.

What other taxes does West Virginia have?

West Virginia has a 6% state sales tax with local add-ons bringing combined rates to 6-7% (Charleston 7%). Property tax averages 0.59% effective — among the lowest in the country. WV has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia (similar to PA). WV residents working in DC owe only WV tax (no DC tax). Senior tax credit and disability tax credit available for retirees. Federal income tax NOT deductible on WV return.

How does West Virginia compare to other states for taxes?

West Virginia's top rate of 5.1% compares unfavorably — above the national median for state income taxes.

What is West Virginia's income tax rate?

WV has 5 progressive brackets: 2.36% / 3.15% / 3.54% / 4.72% / 5.12% top above $60K. The 5.12% rate represents WV's largest income tax cut — phased down from 6.5% in 2022 via HB 2526 (2023). Most professionals are effectively in the 5.12% top bracket on most income.

What is the WV-DC reciprocity advantage for Eastern Panhandle residents?

WV residents working in DC owe ONLY WV tax (~5.12% top) instead of DC's progressive 8.5%+ rates. Combined with WV's dramatically lower cost of living (median WV home $200K vs $700K+ NoVa), Eastern Panhandle WV (Berkeley County, Jefferson County, Morgan County — the 'WV-DC commuter zone') is one of the best DC-area tax + cost-of-living combinations in the country. Saves $2,000-$5,000/year vs DC residence + $200K-$400K in housing cost differential.

How does WV compare to neighboring VA / PA for taxes?

WV's 5.12% top is comparable to VA's 5.75% but higher than PA's 3.07%. WV's property tax (0.59%) is lower than VA (0.81%) and similar to PA (1.49% — PA actually higher despite lower income tax). Cost of living in WV is dramatically lower than both VA and PA. For working professionals, WV is most favorable on cost of living + Eastern Panhandle DC reciprocity; PA is most favorable on income tax for non-DC commuters.

Are there local WV income taxes?

WV has municipal service fees (varying by city, e.g., Charleston ~$3/week per worker) but no city income tax. Sales tax stack is moderate (6-7% combined). For renters who don't own property, WV is dramatically tax-favorable. For homeowners, the property tax (0.59%) is also among the lowest in the country.

State Tax Guide

West Virginia State Income Tax Guide (2026)

West Virginia has a 5-bracket progressive income tax topping at 5.12% (2026 rate, phased down from 6.5% in 2022) — combined with the LOWEST cost of living in the nation and Eastern Panhandle DC commuter reciprocity.

Top State Rate

5.1%

$100k Take-Home

$75,824

/year (single)

State Tax on $100k

$3,356

single filer

West Virginia Income Tax Brackets (2026)

Marginal Rate	Taxable Income (Single Filer)
2.36%	$0→$10,000
3.15%	$10,000→$25,000
3.54%	$25,000→$40,000
4.72%	$40,000→$60,000
5.12%	$60,000→All income above $60,000

Each rate applies only to income within that bracket. Your effective rate is the average across all brackets — meaningfully lower than your top marginal rate.

Standard deduction: $0 single / $0 married filing jointly

Brackets reflect the most recently published schedules. Some states inflation-index thresholds annually — specific 2026 amounts may shift slightly. Verify with your state's Department of Revenue before filing.

$100,000 Salary in West Virginia — Full Tax Breakdown

Category	Annual	Monthly
Gross Salary	$100,000	$8,333
Federal Tax	−$13,170	−$1,098
FICA (SS + Medicare)	−$0.00	−$0.00
West Virginia State Tax	−$3,356	−$280
Take-Home Pay	$75,824	$6,319

Assumes single filing status, standard deduction, no 401(k) or HSA contributions. 2026 tax year.

Run your numbers through the right calculator

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The 30-second version

1.WV has 5 progressive brackets topping at 5.12% above $60K (single). Phased down from 6.5% in 2022 — WV's largest income tax cut.
2.LOWEST cost of living in the nation — median home $200K, median rent $1,000-$1,400 1BR. Cost-of-living-adjusted comp is structurally favorable.
3.WV-DC reciprocity for Eastern Panhandle residents (Berkeley County, Jefferson County, Morgan County) — work in DC, file WV tax only (5.12% vs DC 8.5%+). Saves $2K-$5K/year + $200K-$400K housing differential.
4.Property tax 0.59% effective — among lowest in nation. Senior + disability tax credits available.
5.Major employers: WVU Medicine (Morgantown, largest employer in state with 22K+ workers), West Virginia University, WV state government (Charleston), CSX Transportation, Mylan/Viatris pharmaceuticals (Morgantown), DC federal commuters (Eastern Panhandle), Toyota Buffalo (Putnam County). Healthcare + government + DC commuters anchor.

Why you can trust these numbers

Numbers reflect 2026 IRS federal brackets, FICA caps, and West Virginia State Tax Department progressive brackets per HB 2526 phase-down. The calculator at the top of this page applies WV's progressive rates accurately. WV has no state-specific standard deduction — most filers itemize federal and follow federal AGI starting point. WV-DC reciprocity for Eastern Panhandle DC commuters: file Form IT-104 with employer to claim home-state-only withholding.

Sources: federal brackets + standard deduction from IRS Rev. Proc. 2025-32; state brackets verified against the Tax Foundation 2026 State Income Tax Rates compilation and the West Virginia Department of Revenue's published 2026 schedule.

Our honest opinion (which is just an opinion)

West Virginia is the structurally distinctive low-cost-of-living + DC commuter alternative for working professionals + retirees. The combination of moderate income tax (5.12% top, phased down from 6.5%) + lowest cost of living in the nation + Eastern Panhandle DC reciprocity creates one of the most favorable tax + cost-of-living combinations in the country. The catch is limited high-comp career mobility outside DC commuter zone, Charleston, Morgantown, and Huntington.

The case for West Virginia:

5.12% top tax — phased down from 6.5% in 2022
LOWEST cost of living in the nation (~$200K median home)
Eastern Panhandle WV-DC reciprocity (5.12% vs DC 8.5%+) saves $2K-$5K/year
Property tax 0.59% effective — among lowest in nation
Strong WVU Medicine employment in Morgantown (largest employer in state)
Reciprocity with KY, MD, OH, PA, VA — meaningful for cross-border workers

The case against:

Limited high-comp white-collar career mobility outside DC commuter zone
Federal tax NOT deductible (unlike neighboring KY, OH, PA which all have flat or near-flat taxes)
Standard deduction is small (no separate WV standard deduction)
Charleston metropolitan area smaller than peer state capitals
Smaller specialty subspecialty markets than VA / OH
Some Eastern Panhandle counties have higher local service fees

Honest take: WV is genuinely competitive for working professionals — especially WVU Medicine in Morgantown, Charleston state government workers, Eastern Panhandle DC commuters (Martinsburg / Charles Town / Harpers Ferry), and Toyota Buffalo + CSX Transportation. For retirees with paid-off housing, WV is among the best retirement deals in the country (lowest cost of living + low property tax + Senior tax credit). The Eastern Panhandle DC commuter zone is the structural distinctive feature — Berkeley, Jefferson, and Morgan counties capture meaningful DC professional comp at WV cost of living.

Sources & further reading

A few honest notes

Not personal tax, legal, or financial advice. Verify with a licensed CPA, EA, or tax attorney before making meaningful decisions.
Tax law changes. This guide reflects 2026 IRS schedules and current West Virginia State Tax Department rules per HB 2526 phase-down.
WV-DC reciprocity rules require Form IT-104 filed with employer. Verify withholding annually.
WV reciprocity covers KY, MD, OH, PA, VA — verify which state forms apply to your situation.
Property tax estimates vary by county. Eastern Panhandle counties (Berkeley, Jefferson) have different rates from Kanawha (Charleston) or Monongalia (Morgantown).
The numbers are illustrative — scenarios don't include every credit, deduction, or wrinkle that might apply to you.
No client relationship is created by reading this page.

Last updated April 2026 with 2026 IRS schedules and current West Virginia State Tax Department guidance.