West Virginia Income Tax Brackets 2013

2013 West Virginia Income Tax Table

2012 - 2013

Tax Bracket (Single)	Marginal Tax Rate
$0+	3.00%
$10,000+	4.00%
$25,000+	4.50%
$40,000+	6.00%
$60,000+	6.50%

Tax Bracket (Couple)	Marginal Tax Rate
$0+	3.00%
$10,000+	4.00%
$25,000+	4.50%
$40,000+	6.00%
$60,000+	6.50%

West Virginia has five marginal tax brackets, ranging from 3.00% (the lowest West Virginia tax bracket) to 6.50% (the highest West Virginia tax bracket). Each marginal rate only applies to earnings within the applicable marginal tax bracket, which are the same in West Virginia for single filers and couples filing jointly. The Federal Income Tax, by contrast, has different tax brackets for married, single, and Head of Household taxpayers.

What is my West Virginia tax bracket?

Technically, you don't have just one "tax bracket" - you pay all of the West Virginia marginal tax rates from the lowest tax bracket to the tax bracket in which you earned your last dollar. For comparison purposes, however, your West Virginia tax bracket is the tax bracket in which your last earned dollar in any given tax period falls.

You can think of the bracketed income tax as a flat amount for all of the money you earned up to your highest tax bracket, plus a marginal percentage of any amount you earned over that.

For earnings between $0.00 and $10,000, you'll pay 3.00%

For earnings between $10,000.00 and $25,000, you'll pay 4.00% plus $300.00

For earnings between $25,000.00 and $40,000, you'll pay 4.50% plus $900.00

For earnings between $40,000.00 and $60,000, you'll pay 6.00% plus $1,575.00

For earnings over $60,000.00, you'll pay 6.50% plus $2,775.00

For earnings between $0.00 and $10,000, you'll pay 3.00%

For earnings between $10,000.00 and $25,000, you'll pay 4.00% plus $300.00

For earnings between $25,000.00 and $40,000, you'll pay 4.50% plus $900.00

For earnings between $40,000.00 and $60,000, you'll pay 6.00% plus $1,575.00

For earnings over $60,000.00, you'll pay 6.50% plus $2,775.00

West Virginia Income Tax Examples

A secretary with a $16,000 yearly salary will pay $540 in West Virginia income tax and $1,884 in federal income tax. After tax, he will have $13,576 left.

A cook with a $50,000 yearly salary will pay $2,175 in West Virginia income tax and $7,986 in federal income tax. After tax, he will have $39,839 left.

West Virginia Tax Estimator

You can use the income tax estimator to the left to calculate your approximate West Virginia and Federal income tax based on the most recent tax brackets.

Keep in mind that this estimator assumes all income is from wages, assumes the standard deduction, and does not account for tax credits.

For a more detailed estimate that takes these factors into account, click "View Detailed Estimate" (this will will redirect to an external website).

Deductions

When calculating your West Virginia income tax, keep in mind that the West Virginia state income tax brackets are only applied to your adjusted gross income (AGI) after you have made any qualifying deductions.

Qualifying deductions might include an itemized deduction, the West Virginia standard deduction, exemptions for dependants, business expenses, etc.

Remember that West Virginia may have very different deduction laws from the Federal Income Tax, so you may have to write a whole new list of deductions for your West Virginia income tax return.

Download The West Virginia Tax Table

	Download a .CSV file of the West Virginia income tax brackets
	Download all 2013 state income tax tables as a PDF

Where Our Tax Data Comes From

The West Virginia tax brackets on this page were last updated from the West Virginia Department of Revenue in March, 2013. Please contact us if any of our West Virginia tax data is incorrect or out of date.
West Virginia tax return forms and the latest tax tables are available from the Department of Revenue .
Before the official 2013 West Virginia income tax brackets are released, the brackets used on this page are an estimate based on the previous year's brackets. These numbers are subject to change if new West Virginia tax tables are released.
The income tax estimator tool is provided by Tax-Rates.org.