Kentucky vs West Virginia Taxes: Take-Home Pay Compared (2026)
On a $75,000 salary, a single filer keeps $270 more a year in Kentucky than in West Virginia ($23 a month).
Kentucky
3.5% flat state income tax
$59,085
take-home on $75,000 · $4,924/month
19th of 51 states for take-home pay
Kentucky paycheck calculator ›West Virginia
2.22% - 4.82% state income tax
$58,815
take-home on $75,000 · $4,901/month
27th of 51 states for take-home pay
West Virginia paycheck calculator ›Take-home pay in Kentucky and West Virginia by salary
| Salary | Kentucky | West Virginia | Difference |
|---|---|---|---|
| $40,000 | $33,038 | $33,154 | $116 more in West Virginia |
| $50,000 | $40,723 | $40,745 | $22 more in West Virginia |
| $60,000 | $48,408 | $48,336 | $72 more in Kentucky |
| $75,000 | $59,085 | $58,815 | $270 more in Kentucky |
| $100,000 | $75,798 | $75,198 | $600 more in Kentucky |
| $125,000 | $92,446 | $91,516 | $930 more in Kentucky |
| $150,000 | $108,659 | $107,399 | $1,260 more in Kentucky |
| $200,000 | $142,045 | $140,125 | $1,920 more in Kentucky |
Single filer, standard deduction, no local tax. To match $75,000 in Kentucky you would need about $75,400 in West Virginia; to match $75,000 in West Virginia you would need about $74,600 in Kentucky.
How Kentucky and West Virginia tax wages
| 2026 | Kentucky | West Virginia |
|---|---|---|
| Income tax | a flat 3.5% income tax | 5 brackets from 2.22% to 4.82% |
| Top rate | 3.5% | 4.82% |
| Standard deduction | $3,360 single | None (exemptions or credits only) |
| State tax on $75k | $2,507 (3.3%) | $2,777 (3.7%) |
| Local wage taxes | Yes (15 modeled) | No |
| Reciprocity | Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, Wisconsin | Kentucky, Maryland, Ohio, Pennsylvania, Virginia |
| 2026 change | Kentucky cut its flat rate from 4.0% to 3.5% on January 1, 2026 after meeting its revenue triggers. | No rate change |
Kentucky vs West Virginia: FAQ
Does Kentucky or West Virginia have lower income taxes in 2026?
On a $75,000 salary, a single filer keeps $270 more a year in Kentucky than in West Virginia ($23 a month). Kentucky has a flat 3.5% income tax for 2026. West Virginia has 5 brackets from 2.22% to 4.82% for 2026. For single filers the top 4.82% rate starts at $60,000 of taxable income.
What salary in West Virginia equals $75,000 in Kentucky?
To take home the same $59,085 that $75,000 leaves in Kentucky, you would need about $75,400 in West Virginia, based on income, payroll, and state taxes only. Housing and other living costs are not included.
How much more do high earners keep in Kentucky than in West Virginia?
At $150,000 the gap is $1,260 a year: $108,659 in Kentucky versus $107,399 in West Virginia. Progressive brackets make the difference grow faster as income rises.
Do Kentucky and West Virginia have a reciprocity agreement?
Yes. If you live in one of these states and work in the other, you can usually file a nonresident exemption form with your employer so only your home state withholds income tax.
Do local taxes change the Kentucky vs West Virginia comparison?
Kentucky has local wage taxes in places like Louisville (2.2% / 1.45%), Lexington (2.75% / 2.25%), Bowling Green (2%). Those are on top of the statewide figures above, so check the city calculators if you live or work in one of them.