West Virginia Income Tax Reductions
May 15, 2026
At a glance
- Withholding tax rates for both married and single filers will decrease effective June 12, 2026.
- Employers must apply the new withholding rates to b onuses, commissions, and other supplemental wages using the updated income tax tables.
Summary
On March 31, 2026, Governor Patrick Morrisey signed SB 392 into law, reducing the income tax rates for both married and single filers. As such, the West Virginia Tax Division has announced the new, reduced withholding tax rates, which go into effect June 12, 2026. The value of a state allowance, however, remains $2,000.
New Tax Rates
For individuals filing as single, married filing jointly, or head of household:
WV Taxable Income | Tax |
|---|---|
Under $10,000 | 2.11% of taxable income |
$10,000 to $25,000 | $211.00 plus 2.81% of excess over $10,000 |
$25,000 to $40,000 | $632.50 plus 3.16% of excess over $25,000 |
$40,000 to $60,000 | $1,106.50 plus 4.22% of excess over $40,000 |
Over $60,000 | $1,950.50 plus 4.58% of excess over $60,000 |
For married individuals filing separately:
WV Taxable Income | Tax |
|---|---|
Under $5,000 | 2.11% of taxable income |
$5,000 to $12,500 | $105.50 plus 2.81% of excess over $5,000 |
$12,500 to $20,000 | $316.25 plus 3.16% of excess over $12,500 |
$20,000 to $30,000 | $553.25 plus 4.22% of excess over $20,000 |
Over $30,000 | $975.25 plus 4.58% of excess over $30,000 |
Next Steps
Paylocity will update withholding rates for West Virginia employer, effective June 12, 2026. Employers, therefore, don’t need to adjust payroll withholding amounts for tax year 2026.
Refer to the West Virginia Tax Division website for additional information.
Thank you for choosing Paylocity as your valued service partner. This information is provided as a courtesy, may change, and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney, or Advisor.
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