West Virginia Income Tax Calculator
Calculate your West Virginia state income tax alongside federal tax. See the full bracket breakdown, effective rate, and combined tax liability.
Last updated: · Tax Foundation (2025 state brackets) + IRS Rev. Proc. 2025-32 (2026 federal)
On a $75,000 salary in West Virginia (single filer, 2025), your estimated state income tax is $2,849.10 (3.8% effective rate). Combined with federal tax of $7,670.00, your total income tax is $10,519.10 (14.0% combined effective rate). West Virginia has progressive brackets with a top rate of 5.12%. Source: Tax Foundation, state revenue department.
West Virginia Deduction: $2,000.00
Personal exemption: $2,000.00
Top rate of 5.12% for 2025. Rates being reduced over several years from prior top rate of 6.5%.
Federal estimates use 2026 IRS brackets. State estimates use 2025 state rate data.
Results
West Virginia Tax Bracket Breakdown
| Rate | Range | Tax |
|---|---|---|
| 2.36% | $0 – $10,000 | $236.00 |
| 3.15% | $10,000 – $25,000 | $472.50 |
| 3.54% | $25,000 – $40,000 | $531.00 |
| 4.72% | $40,000 – $60,000 | $944.00 |
| 5.12% | $60,000 – ∞ | $665.60 |
| Total West Virginia Tax | $2,849.10 | |
Compare West Virginia with Other States
How This Is Calculated
West Virginia uses a progressive income tax system. Each bracket's rate applies only to income within that range.
| Rate | Income Range (Single) |
|---|---|
| 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 – No limit |
Data source
State bracket data from the Tax Foundation (2025 State Individual Income Tax Rates and Brackets). Cross-referenced with the West Virginia revenue department. Federal brackets from IRS Rev. Proc. 2025-32 (2026).
Frequently Asked Questions
- How much is West Virginia income tax on $75,000?
- On a $75,000 salary in West Virginia, you would owe approximately $2,849.10 in state income tax (3.8% effective rate) plus $7,670.00 in federal income tax, for a combined total of $10,519.10 (14.0% combined effective rate).
- What is the West Virginia income tax rate for 2025?
- West Virginia uses a progressive income tax system with rates ranging from 2.36% to 5.12%. Top rate of 5.12% for 2025. Rates being reduced over several years from prior top rate of 6.5%.