West Virginia has a top income tax rate of 4.82%, the 22nd lowest combined sales tax (6.60%) and a $8.75 minimum wage as of 2026.
$7,661 a year: that is roughly what a West Virginia homeowner earning $75,000 pays in state income tax ($2,776), sales tax on $25,000 of purchases ($1,650), property tax on a $300,000 house ($1,530) and electricity at 900 kWh a month ($1,704).
West Virginia uses a graduated scale with 5 rates, topping out at 4.82%. Single filers' standard deduction: none or a personal exemption instead. On $50,000 of wages, a single filer's West Virginia tax works out to about $1,610 (3.2% of wages); on $100,000 it is about $3,982 (4.0%). Source: Tax Foundation, January 1, 2026.
| Rate | Single filers | Married filing jointly |
|---|---|---|
| 2.22% | over $0 | over $0 |
| 2.96% | over $10,000 | over $10,000 |
| 3.33% | over $25,000 | over $25,000 |
| 4.44% | over $40,000 | over $40,000 |
| 4.82% | over $60,000 | over $60,000 |
Estimated 2026 take-home pay for a single filer with no pre-tax deductions, using the federal brackets and $16,100 standard deduction, Social Security and Medicare, and West Virginia's brackets above. Open the paycheck calculator set to West Virginia to add a 401(k), change pay frequency or filing status.
| Salary | Federal tax | FICA | State tax | Take-home (year) | Per biweekly check |
|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,825 | $1,610 | $40,746 | $1,567 |
| $75,000 | $7,670 | $5,738 | $2,776 | $58,816 | $2,262 |
| $100,000 | $13,170 | $7,650 | $3,982 | $75,198 | $2,892 |
The state rate is 6.00% and local governments add 0.60% on average, for a combined 6.60%, 22nd lowest of the 50 states and D.C. (median 7.00%). A $1,000 purchase carries about $66 in sales tax at the average combined rate. Source: Tax Foundation, July 1, 2026.
The West Virginia minimum wage is $8.75 an hour, 31st highest in the country, or $18,200 a year for full-time work, $3,120 more than the federal $7.25. Source: U.S. Department of Labor, July 1, 2026.
Homeowners in West Virginia paid property taxes equal to 0.51% of home value on average, the 9th lowest effective rate (median state 0.79%). On a $300,000 home that is about $1,530 a year, or $128 a month in escrow. Source: Tax Foundation (Census ACS data), 2024 data.
Residential electricity averaged 15.78¢ per kWh in July 2026, the 21st lowest of the 50 states and D.C. (median 16.09¢). A household using 900 kWh a month would pay about $142 before fixed charges. Source: U.S. EIA, July 2026 data.
Among the 5 states it borders, West Virginia has the lowest property tax rate of its neighbors (0.51%).
| State | Top income tax | Sales tax | Min. wage | Property tax | Electricity |
|---|---|---|---|---|---|
| West Virginia | 4.82% | 6.60% | $8.75 | 0.51% | 15.78¢ |
| Kentucky | 3.5% | 6.00% | $7.25 | 0.74% | 13.81¢ |
| Maryland | 6.5% | 6.00% | $15.00 | 0.92% | 21.41¢ |
| Ohio | 2.75% | 7.29% | $11.00 | 1.36% | 19.45¢ |
| Pennsylvania | 3.07% | 6.34% | $7.25 | 1.26% | 21.72¢ |
| Virginia | 5.75% | 5.77% | $12.77 | 0.78% | 17.55¢ |
West Virginia figures use statewide averages and skip credits, exemptions and local income taxes; check West Virginia revenue and labor department sites before filing or hiring.
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