2026 Income Tax Rate Cut

During the 2026 Legislative Session, Governor Morrisey promoted SB 392 to deliver an across the board income tax rate cut. It was passed and signed into law on March 31, 2026.

Effective June 12, 2026, W. Va. Code § 11-21-4j will be codified to reflect a 5% income tax cut for all West Virginians retroactive to January 1, 2026.

Please see the adjusted tax rates and withholding tables below:

Individuals

To calculate income tax for individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, and estates and trusts, the following adjusted tax rates apply:

  • If the WV Taxable Income is:
  • The tax is:
  • Not over $10,000
  • 2.11% of taxable income
  • Over $10,000 but not over $25,000
  • $211.00 plus 2.81% of the excess over $10,000
  • Over $25,000 but not over $40,000
  • $632.50 plus 3.16% of excess over $25,000
  • Over $40,000 but not over $60,000
  • $1,106.50 plus 4.22% of excess over $40,000
  • Over $60,000
  • $1,950.50 plus 4.58% of excess over $60,000

For married individuals filing separate returns:

  • If the WV Taxable Income is:
  • The tax is:
  • Not over $5,000
  • 2.11% of taxable income
  • Over $5,000 but not over $12,500
  • $105.50 plus 2.81% of excess over $5,000
  • Over $12,500 but not over $20,000
  • $316.25 plus 3.16% of excess over $12,500
  • Over $20,000 but not over $30,000
  • $553.25 plus 4.22% of excess over $20,000
  • Over $30,000
  • $975.25 plus 4.58% of excess over $30,000

Employers

The withholding tax tables have been updated for the 2026 tax year.

  • IT-104 Employee’s Withholding/Exemption Certificate
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