2026 West Virginia Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for West Virginia in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
West Virginia State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $10,000 | 2.11% |
| $10,000 | $25,000 | 2.81% |
| $25,000 | $40,000 | 3.16% |
| $40,000 | $60,000 | 4.22% |
| $60,000 | ∞ | 4.58% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 6.50%
- Federal Standard Deduction (Single)
- $16,100
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
West Virginia — 2026
OfficialValues verified2026 brackets were separately updated by SB 392 (signed 2026-03-31, retroactive to Jan 1 2026) -- a uniform 5% cut across all five brackets from the 2025 base; not a carry-forward.
- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
5 sources— show— hide
Cited for Rate brackets, Capital gains · confirmed
Official West Virginia Tax Division page: 2026 Income Tax Rate Cut — SB 392, full new rate schedule, enactment and effective dates
Cited for Rate brackets · confirmed
Official WV Code §11-21-4j: 2026 rate schedule for individuals other than married filing separately
Cited for Corporate rate · confirmed
Official WV Code §11-24-4 — no 2026 rate change codified
Cited for Corporate rate · confirmed
Aggregator corroboration: WV listed at 6.50% for 2026
Cited for Rate brackets · confirmed
Corroborating news report confirming signing and 5% cut, top rate 4.82% to 4.58%
How we rate sources — tiers are derived from what published the document, not from our confidence in it.