Calculate your exact annual and per-paycheck tax savings from West Virginia Senate Bill 392 (SB 392), which cut all 5 WV state income tax brackets by 5% in 2026 (rates now 2.11% to 4.58%).
West Virginia Senate Bill 392 lowered each personal income tax bracket by 5% across the board starting in 2026. Claiming one $2,000 Form IT-104 allowance, a WV worker earning $60,000 saves approximately $99 per year; an earner at $90,000 saves about $170 per year; and an earner at $120,000 saves roughly $242 annually compared to the prior 2.22%–4.82% rates. With no IT-104 allowances the same earners save $103, $175, and $247.
West Virginia · 2026 tax year · salaried or hourly
How much and how often you’re paid.
SB 392 triggered an across-the-board 5% rate reduction after West Virginia revenue surplus targets were met.
The lowest WV bracket dropped from 2.22% to 2.11%, and the top bracket dropped from 4.82% to 4.58%.
The 5-tier bracket structure remains: $0–$10k, $10k–$25k, $25k–$40k, $40k–$60k, and over $60k in West Virginia.
1Enter your annual gross income or hourly rate.
2Review the West Virginia state tax line calculated under the updated 2.11%–4.58% brackets.
3View the annual and per-paycheck net increase in your WV take-home pay.
For single filers in West Virginia: 2.11% on taxable income up to $10,000; 2.81% from $10,000 to $25,000; 3.16% from $25,000 to $40,000; 4.22% from $40,000 to $60,000; and 4.58% on all income exceeding $60,000.
Yes. West Virginia law contains an economic trigger mechanism that can cut personal income tax rates by up to an additional 10% in future years if general revenue collections exceed baseline thresholds.