West Virginia tax guide
West Virginia's income tax system is designed with a five-bracket progressive structure that tops out at 4.82%. This system ensures that taxpayers contribute based on their income levels, though it remains relatively competitive compared to several neighboring states. Understanding how your specific income level aligns with these brackets is essential for accurate paycheck forecasting.
Key tax highlights
Payroll
- State personal income tax rates currently range from 2.36% to 4.82% based on income brackets.
- West Virginia requires employers to withhold state income tax from employee wages based on the state's specific withholding tables.
- The state recently enacted legislation aimed at reducing the top marginal rate, shifting the tax burden over time.
Local taxes
- Some West Virginia municipalities impose a municipal service fee, commonly known as a 'head tax,' which is deducted from employee paychecks.
- Certain cities may also implement a small wage tax that varies by jurisdiction.
Deductions
- West Virginia generally allows for a personal exemption deduction that reduces an individual's taxable income.
- Taxpayers may claim specific state-level modifications to their federal adjusted gross income to determine their West Virginia taxable income.
Salary examples
Pre-computed take-home estimates at common salary levels. For example, a $75,000 salary in West Virginia yields about $58,816 after all deductions (78.4% take-home rate). Use the calculator above with your actual salary to see your specific estimate.
| Salary | Federal | State | FICA | Take-Home | Rate |
|---|---|---|---|---|---|
| $50,000 | $3,820 | $1,609 | $3,825 | $40,746 | 81.5% |
| $75,000 | $7,670 | $2,777 | $5,738 | $58,816 | 78.4% |
| $100,000 | $13,170 | $3,981 | $7,650 | $75,199 | 75.2% |
| $150,000 | $24,734 | $6,392 | $11,475 | $107,400 | 71.6% |
Neighboring states
How West Virginia compares with border states on income tax. At a $75,000 salary, a West Virginia worker pays $2,777 in state tax annually.
| State | Tax type | Top rate |
|---|---|---|
| Pennsylvania | flat tax | 3.07% |
| Kentucky | flat tax | 4.00% |
| Maryland | progressive | 6.50% |
| Virginia | progressive | 5.75% |
| Ohio | progressive | 2.75% |
Tax tips for West Virginia
- Review your W-4 form annually to ensure your employer is withholding the correct amount of West Virginia state tax.
- Check if your employer is located in a city with a municipal service fee to avoid surprises on your net pay.
- Track your annual earnings to determine if you are approaching the threshold for the next, higher tax bracket.
- Look for state-specific tax credits, such as the Senior Citizens Tax Credit, if applicable to your financial situation.
Did you know?
- •West Virginia has historically utilized the legislative process to incrementally lower the top marginal tax rate.
- •Unlike many states, West Virginia does not have a comprehensive local income tax, relying instead on the flat municipal service fee for local revenue.
Filing guidance
When filing your annual West Virginia state tax return, utilize form IT-140. Ensure you have your W-2 forms ready, as these will document the specific state income tax withheld by your employer throughout the year. If you have moved into or out of the state during the tax year, you must correctly designate your residency status to properly prorate your income and tax liability.
Relocation context
Comparing West Virginia with nearby states can reveal whether paycheck differences are driven by state tax, local tax, or payroll deductions.