WV & West Virginia Tax Rates 2026
Official reference guide to West Virginia graduated state personal income tax brackets, Form IT-104 personal exemptions, and municipal City Service Fees (User Fees) levied across the Mountain State.
🔍 Instant West Virginia Tax & City Service Fee Lookup
Type your working city or county name to check your local City Service Fee (User Fee) and calculator instantly:
2026 West Virginia State Income Tax Brackets (SB 392)
Under West Virginia Senate Bill 392 (codified at W. Va. Code § 11-21-4j), all personal income tax rates were cut by an additional 5% across the board retroactive to January 1, 2026. West Virginia utilizes a progressive five-bracket system:
| Single / Joint / Head of Household Bracket | Married Filing Separately Bracket | 2026 Tax Rate |
|---|---|---|
| $0 – $10,000 | $0 – $5,000 | 2.11% |
| $10,001 – $25,000 | $5,001 – $12,500 | 2.81% |
| $25,001 – $40,000 | $12,501 – $20,000 | 3.16% |
| $40,001 – $60,000 | $20,001 – $30,000 | 4.22% |
| Over $60,000 | Over $30,000 | 4.58% |
West Virginia Municipal City Service Fees (User Fees)
Unlike states with percentage-based local wage taxes, several West Virginia municipalities levy a flat weekly City Service Fee withheld by employers on individuals who physically work within corporate limits:
| Municipality | County | Weekly Fee | Bi-Weekly Cost | Annual Cost |
|---|---|---|---|---|
| Charleston | Kanawha County | $3.00/wk | $6.00 | $156 |
| Huntington | Cabell County | $5.00/wk | $10.00 | $260 |
| Morgantown | Monongalia County | $3.00/wk | $6.00 | $156 |
| Parkersburg | Wood County | $2.50/wk | $5.00 | $130 |
| Wheeling | Ohio County | $2.00/wk | $4.00 | $104 |
| Weirton | Hancock / Brooke County | $2.00/wk | $4.00 | $104 |
| Fairmont | Marion County | $2.00/wk | $4.00 | $104 |
| Martinsburg | Berkeley County | $0.00 | $0.00 | $0 |
| Beckley | Raleigh County | $0.00 | $0.00 | $0 |
| Clarksburg | Harrison County | $0.00 | $0.00 | $0 |
| Vienna | Wood County | $0.00 | $0.00 | $0 |
| South Charleston | Kanawha County | $3.00/wk | $6.00 | $156 |
| Bluefield | Mercer County | $0.00 | $0.00 | $0 |
| Bridgeport | Harrison County | $0.00 | $0.00 | $0 |
| St. Albans | Kanawha County | $0.00 | $0.00 | $0 |
| Elkins | Randolph County | $0.00 | $0.00 | $0 |
| Charles Town | Jefferson County | $0.00 | $0.00 | $0 |
| Hurricane | Putnam County | $0.00 | $0.00 | $0 |
| Princeton | Mercer County | $0.00 | $0.00 | $0 |
| Ranson | Jefferson County | $0.00 | $0.00 | $0 |
| Dunbar | Kanawha County | $0.00 | $0.00 | $0 |
| Nitro | Kanawha / Putnam County | $0.00 | $0.00 | $0 |
| Oak Hill | Fayette County | $0.00 | $0.00 | $0 |
| Teays Valley | Putnam County | $0.00 | $0.00 | $0 |
| Lewisburg | Greenbrier County | $0.00 | $0.00 | $0 |
| Buckhannon | Upshur County | $0.00 | $0.00 | $0 |
| Chester | Hancock County | $2.00/wk | $4.00 | $104 |
| Romney | Hampshire County | $2.00/wk | $4.00 | $104 |
| Madison | Boone County | $3.00/wk | $6.00 | $156 |
Multi-State Reciprocal Tax Agreements
West Virginia maintains reciprocal personal income tax agreements with five neighboring states:
- Kentucky
- Maryland
- Ohio
- Pennsylvania
- Virginia (subject to commuter domicile rules)
If you reside in one of these states and commute to work in West Virginia, you can file Form WV/IT-104NR (Nonresident Exemption Certificate) with your employer to be exempt from West Virginia state income tax withholding, paying tax only to your home state. Note that municipal City Service Fees (like Charleston or Huntington) still apply.
Ready to calculate your exact West Virginia paycheck?
Get a real-time deduction breakdown tailored to your exact salary, city, and tax elections.
Launch West Virginia Paycheck Calculator →