West Virginia Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for West Virginia. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
In 2026, West Virginia applies rates of 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. The same brackets apply to single, joint and head-of-household filers.
| Taxable Income | Rate |
|---|---|
| $0 to $10,000 | 2.11% |
| $10,001 to $25,000 | 2.81% |
| $25,001 to $40,000 | 3.16% |
| $40,001 to $60,000 | 4.22% |
| Over $60,000 | 4.58% |
Sales Tax
Qualifying food and food ingredients are exempt. Prepared food, soft drinks and vending-machine food remain taxable. Qualifying prescription drugs are exempt. Combined rates shown are population-weighted July 1, 2026 estimates; actual item and local rates vary.
West Virginia’s top individual income tax rate for 2026 is 4.58%. State sales tax is separate.
What is West Virginia's income tax rate?
In 2026, West Virginia applies rates of 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. The same brackets apply to single, joint and head-of-household filers.
Does West Virginia tax groceries?
Qualifying food and food ingredients are exempt from West Virginia sales tax. Prepared food, soft drinks and vending-machine food remain taxable.
Is West Virginia reducing its taxes?
West Virginia’s enacted 2026 individual income-tax rates are 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. Later reductions or elimination proposals are not treated as current rates; verify the law and schedule for the relevant tax year.
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