West Virginia State tax brackets in 2018

West VirginiaWest Virginia's tax brackets haven't changed since last year. West Virginia has 5 tax brackets and 5 corresponding tax rates. The lowest tax rate is 3.00% and the highest tax rate is 6.50%.

The combined federal and state marginal tax rate in the highest income range is 43.50%.

The maximum standard deductions in 2018 are $0 for single, married filing separately and head of household tax filers, and $0 for married filing jointly tax filers.

West Virginia personal exemptions are reducing the taxable income. The amount of the exemption is $2,000 for single, $4,000 for married filing jointly, $2,000 for married filing separately and $2,000 for head of household tax filers.

The West Virginia Dependant Deduction is $2,000 in 2018, which is reducing the taxable income.

2018 West Virginia State tax brackets and tax rates

Taxable income Tax rate
$0 - $9,999 3.00%
$10,000 - $24,999 4.00%
$25,000 - $39,999 4.50%
$40,000 - $59,999 6.00%
$60,000 - 6.50%
Taxable income Tax rate
$0 - $9,999 3.00%
$10,000 - $24,999 4.00%
$25,000 - $39,999 4.50%
$40,000 - $59,999 6.00%
$60,000 - 6.50%
Taxable income Tax rate
$0 - $4,999 3.00%
$5,000 - $12,499 4.00%
$12,500 - $19,999 4.50%
$20,000 - $29,999 6.00%
$30,000 - 6.50%
Taxable income Tax rate
$0 - $9,999 3.00%
$10,000 - $24,999 4.00%
$25,000 - $39,999 4.50%
$40,000 - $59,999 6.00%
$60,000 - 6.50%

Combined Federal & West Virginia tax brackets and marginal tax rates 2018

Taxable income Federal rate State rate Combined rate
$0 - $9,525 10.00% 3.00% 13.00%
$9,526 - $9,999 12.00% 3.00% 15.00%
$10,000 - $24,999 12.00% 4.00% 16.00%
$25,000 - $38,700 12.00% 4.50% 16.50%
$38,701 - $39,999 22.00% 4.50% 26.50%
$40,000 - $59,999 22.00% 6.00% 28.00%
$60,000 - $82,500 22.00% 6.50% 28.50%
$82,501 - $157,500 24.00% 6.50% 30.50%
$157,501 - $200,000 32.00% 6.50% 38.50%
$200,001 - $500,000 35.00% 6.50% 41.50%
$500,001 - 37.00% 6.50% 43.50%
Taxable income Federal rate State rate Combined rate
$0 - $9,999 10.00% 3.00% 13.00%
$10,000 - $19,050 10.00% 4.00% 14.00%
$19,051 - $24,999 12.00% 4.00% 16.00%
$25,000 - $39,999 12.00% 4.50% 16.50%
$40,000 - $59,999 12.00% 6.00% 18.00%
$60,000 - $77,400 12.00% 6.50% 18.50%
$77,401 - $165,000 22.00% 6.50% 28.50%
$165,001 - $315,000 24.00% 6.50% 30.50%
$315,001 - $400,000 32.00% 6.50% 38.50%
$400,001 - $600,000 35.00% 6.50% 41.50%
$600,001 - 37.00% 6.50% 43.50%
Taxable income Federal rate State rate Combined rate
$0 - $4,999 10.00% 3.00% 13.00%
$5,000 - $9,525 10.00% 4.00% 14.00%
$9,526 - $12,499 12.00% 4.00% 16.00%
$12,500 - $19,999 12.00% 4.50% 16.50%
$20,000 - $29,999 12.00% 6.00% 18.00%
$30,000 - $38,700 12.00% 6.50% 18.50%
$38,701 - $82,500 22.00% 6.50% 28.50%
$82,501 - $157,500 24.00% 6.50% 30.50%
$157,501 - $200,000 32.00% 6.50% 38.50%
$200,001 - $300,000 35.00% 6.50% 41.50%
$300,001 - 37.00% 6.50% 43.50%
Taxable income Federal rate State rate Combined rate
$0 - $9,999 10.00% 3.00% 13.00%
$10,000 - $13,600 10.00% 4.00% 14.00%
$13,601 - $24,999 12.00% 4.00% 16.00%
$25,000 - $39,999 12.00% 4.50% 16.50%
$40,000 - $51,800 12.00% 6.00% 18.00%
$51,801 - $59,999 22.00% 6.00% 28.00%
$60,000 - $82,500 22.00% 6.50% 28.50%
$82,501 - $157,500 24.00% 6.50% 30.50%
$157,501 - $200,000 32.00% 6.50% 38.50%
$200,001 - $500,000 35.00% 6.50% 41.50%
$500,001 - 37.00% 6.50% 43.50%

West Virginia State standard deduction 2018

Filing status Standard deduction
Single $0
Married, filing jointly $0
Married, filing separately $0
Head of Household $0

West Virginia State Exemption 2018

Filing statusPersonal Exemption
Single $2,000
Married, filing jointly $4,000
Married, filing separately $2,000
Head of Household $2,000

West Virginia State Dependant exemption 2018

Dependant Deduction $2,000