West Virginia levies a graduated state income tax with five brackets that top out at 5.12 percent after the 2023 rate cuts. This calculator applies the current thresholds, subtracts your $2,000-per-person exemptions, and shows tax due plus your effective and marginal rates.
How it works
West Virginia has no standard deduction. It allows a personal exemption of $2,000 for each exemption you claim (yourself, a spouse, and each dependent). Taxable income is computed as:
taxable = WV taxable income − ($2,000 × number of exemptions)The brackets for single and married-filing-separately filers are 2.36% up to $10,000, 3.15% to $25,000, 3.54% to $40,000, 4.72% to $60,000, and 5.12% above $60,000. Married filing jointly uses the same thresholds.
Example
A single filer with $50,000 of West Virginia taxable income claiming one exemption subtracts $2,000, leaving $48,000. The tax is 2.36% of $10,000 ($236) + 3.15% of $15,000 ($472.50) + 3.54% of $15,000 ($531) + 4.72% of $8,000 ($377.60) = roughly $1,617, an effective rate near 3.2 percent.
Notes
This is an estimate, not tax advice. It applies the headline 2024 brackets and the $2,000 exemption but does not model every credit (such as the Family Tax Credit or senior modifications). Confirm your figures against the current IT-140 instructions at tax.wv.gov.