West Virginia taxes and cost of living (2026)
West Virginia has a graduated income tax from 2.11% to 4.58%. A $100,000 salary is worth about $76,145 a year in national buying power after every tax and West Virginia's prices, #11 of 51 (the state average is $70,397). Retiring on $50,000 a year takes about $1.17M, #9 lowest.
- State income tax
- 2.1%–4.58%
- Sales tax (avg. combined)
- 6.60%
- Property tax (effective)
- 0.52%
- Cost of living
- 89.5
- US = 100
- Social Security taxed?
- No
- Median home
- $171K
Take-home pay in West Virginia
Single filer, 10% of salary to a pre-tax 401(k), standard deduction, renting. All taxes include estimated sales tax.
| Salary | Federal | FICA | State + local | All-in tax rate | Take-home | In US dollars |
|---|---|---|---|---|---|---|
| $50,000 | $3,220 | $3,825 | $1,233 | 17.5% | $36,722 | $41,031 |
| $75,000 | $6,020 | $5,738 | $2,202 | 19.6% | $53,540 | $59,823 |
| $100,000 | $10,970 | $7,650 | $3,233 | 22.8% | $68,147 | $76,145 |
| $150,000 | $21,134 | $11,475 | $5,294 | 26.2% | $97,097 | $108,492 |
| $250,000 | $43,304 | $15,514 | $9,416 | 28.2% | $156,766 | $175,164 |
What it takes to retire in West Virginia
Married couple, age 60, withdrawals 60% from 401(k)/IRA, 20% Roth, 20% brokerage, no Social Security yet, renting. Spending at US-average prices.
| Spending | At WV prices | Income taxes | All taxes | FI number |
|---|---|---|---|---|
| $40,000 | $35,799 | $532 | $1,288 | $908.3K |
| $60,000 | $53,698 | $987 | $2,121 | $1.37M |
| $80,000 | $71,598 | $2,681 | $4,193 | $1.86M |
| $120,000 | $107,396 | $6,513 | $8,781 | $2.85M |
West Virginia tax rules at a glance
- Income tax: West Virginia has a graduated income tax from 2.11% to 4.58%. SB 392 (2026), signed 3/31/2026, cut all rates about 5% retroactive to 1/1/2026 (2025: 2.22/2.96/3.33/4.44/4.82%). The same schedule applies to single, MFJ and HOH; MFS uses half the thresholds. No standard deduction. Personal exemption is $2,000 per person. Further contingent cuts (up to 10% per step) are possible from TY2028 if revenue triggers are met (determinations each August 15 apply to the second following tax year).
- Local income tax: No local income taxes. Some cities (e.g., Charleston, Huntington, Morgantown) charge flat weekly 'user fees' or service fees on people working in the city, typically $2-$3 per week, not income-based.
- Social Security: Not taxed. Fully exempt from TY2026. HB 4880 (2024) phased out the tax for AGI over $50,000 single / $100,000 MFJ: 35% excluded 2024, 65% 2025, 100% 2026. Lower incomes were already fully exempt.
- Retirement income: Senior citizen modification: up to $8,000 per person 65+ (or surviving spouse) of any income. Additional: $2,000 for state/federal civil pensions; military retirement, and WV police/fire/state trooper pensions, are fully exempt.
- Capital gains: Taxed as ordinary income.
- Sales tax: 6.00% state rate, 6.60% average with local taxes; groceries exempt.
Compare West Virginia with
Frequently asked questions
Does West Virginia have a state income tax?
West Virginia has a graduated income tax from 2.11% to 4.58%. SB 392 (2026), signed 3/31/2026, cut all rates about 5% retroactive to 1/1/2026 (2025: 2.22/2.96/3.33/4.44/4.82%). The same schedule applies to single, MFJ and HOH; MFS uses half the thresholds. No standard deduction. Personal exemption is $2,000 per person. Further contingent cuts (up to 10% per step) are possible from TY2028 if revenue triggers are met (determinations each August 15 apply to the second following tax year).
How much is $100,000 after taxes in West Virginia?
A single filer earning $100,000 who puts $10,000 in a 401(k) takes home about $68,147 after federal, state and local income taxes and payroll taxes, an all-in effective rate of 22.8% including estimated sales tax.
Does West Virginia tax Social Security?
No. West Virginia does not tax Social Security benefits. Fully exempt from TY2026. HB 4880 (2024) phased out the tax for AGI over $50,000 single / $100,000 MFJ: 35% excluded 2024, 65% 2025, 100% 2026. Lower incomes were already fully exempt.
How much do you need to retire in West Virginia?
To spend $50,000 a year (at US-average prices) with withdrawals mostly from a 401(k)/IRA, you'd need about $1.17M in West Virginia using the 4% rule, after its cost of living and taxes.
Is West Virginia expensive to live in?
West Virginia's cost of living index is 89.5, where the US average is 100 (BEA Regional Price Parities, 2024). The median home is worth about $170,800 and median rent is $883 a month.
How this is calculated
- Income taxes use 2026 federal and state brackets, standard deductions and personal exemptions or credits. No itemized deductions or other credits. Local income taxes use a typical statewide rate (for example, Maryland's county taxes or New York City's); many places have none.
- Payroll taxes include Social Security (6.2% up to the wage base), Medicare, and employee-paid state programs such as California SDI or Washington's paid leave premium. A married household salary is treated as two equal earners for payroll-tax caps.
- Cost of living uses the Bureau of Economic Analysis's Regional Price Parities (2024), where the US average is 100. Spending you enter at national prices is scaled by each state's index.
- Sales tax is estimated as the average combined state and local rate on about a third of spending (more where groceries are taxed). It is shown for context but not added to costs, because the price parities already include it. Property tax applies the state's effective rate to its median home value (Census ACS 2024) if you own.
- Retirement solves for the withdrawal that covers your spending plus the taxes it triggers, using each state's treatment of Social Security, retirement-account withdrawals and capital gains, then multiplies by 25 (a 4% withdrawal rate).
- Years to FI starts from zero, adds what you save each year in that state, and grows it at a 5% real return until it reaches that state's FI number.
Estimates for comparison, not tax advice. Your actual taxes depend on deductions, credits, where in the state you live and more. Sources: BEA Regional Price Parities, Census ACS, state sales tax rates, IRS, state revenue departments (per state).