State Tax Day - Current, S.31, West Virginia—Personal Income Tax: Rate Cut Legislation Sent to Governor, (Mar 25, 2026)

The West Virginia Legislature approved and sent to Gov. Patrick Morrisey legislation that cuts personal income tax rates beginning with the 2026 tax year. The rate reduction is less than the 10% cut proposed by the governor.

Taxpayers with a filing status of single, head of household, surviving spouse, or married filing jointly will pay income tax at a rate of:

• 2.11% on taxable income of up to $10,000;

• 2.81% on taxable income over $10,000 and up to $25,000, plus $211;

• 3.16% on taxable income over $25,000 and up to $40,000, plus $632.50;

• 4.22% on taxable income over $40,000 and up to $60,000, plus $1,106.50; and

• 4.58% on taxable income over $60,000, plus $1,950.50.

Estates and trusts will pay income tax based on the same graduated rate schedule.

Married individuals filing separate West Virginia returns will pay income tax at the rate of:

• 2.11% on taxable income of up to $5,000;

• 2.81% on taxable income over $5,000 and up to $12,500, plus $105.50;

• 3.16% on taxable income over $12,500 and up to $20,000, plus $316.25;

• 4.22% on taxable income over $20,000 and up to $30,000, plus $553.25; and

• 4.58% on taxable income over $30,000, plus $975.25.

S.B. 392, as passed by the West Virginia Legislature on March 14, 2026 and sent to Gov. Patrick Morrisey on March 18, 2026