During the 2026 Legislative Session, Governor Morrisey promoted SB 392 to deliver an across the board income tax rate cut. It was passed and signed into law on March 31, 2026.

Effective June 12, 2026, W. Va. Code § 11-21-4j will be codified to reflect a 5% income tax cut for all West Virginians retroactive to January 1, 2026.

Please see the adjusted tax rates and withholding tables below:

To calculate income tax for individuals (except married individuals filing separate returns), individuals filing joint returns, heads of households, and estates and trusts, the following adjusted tax rates apply:

If the WV Taxable Income is:

The tax is:

Not over $10,000

2.11% of taxable income

Over $10,000 but not over $25,000

$211.00 plus 2.81% of the excess over $10,000

Over $25,000 but not over $40,000

$632.50 plus 3.16% of excess over $25,000

Over $40,000 but not over $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 separate returns:

If the WV Taxable Income is:

The tax is:

Not over $5,000

2.11% of taxable income

Over $5,000 but not over $12,500

$105.50 plus 2.81% of excess over $5,000

Over $12,500 but not over $20,000

$316.25 plus 3.16% of excess over $12,500

Over $20,000 but not over $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

AMOUNT TO BE WITHHELD IS: Over But Not Over Of Excess Over - $ 144 $ 2.11% - $ 144 $ 361 $ 3.04 $ plus 2.81% 144 $ 361 $ 577 $ 9.13 $ plus 3.16% 361 $ 577 $ 866 $ 15.95 $ plus 4.22% 577 $ 866 $ 28.14 $ plus 4.58% 866 $ Over But Not Over Of Excess Over - $ 289 $ 2.11% - $ 289 $ 722 $ 6.09 $ plus 2.81% 289 $ 722 $ 1,154 $ 18.25 $ plus 3.16% 722 $ 1,154 $ 1,731 $ 31.90 $ plus 4.22% 1,154 $ 1,731 $ 56.27 $ plus 4.58% 1,731 $ Over But Not Over Of Excess Over - $ 313 $ 2.11% - $ 313 $ 782 $ 6.60 $ plus 2.81% 313 $ 782 $ 1,250 $ 19.77 $ plus 3.16% 782 $ 1,250 $ 1,875 $ 34.58 $ plus 4.22% 1,250 $ 1,875 $ 60.95 $ plus 4.58% 1,875 $ TABLE 3. SEMIMONTHLY Payroll Period Gross Wage Minus $83.33 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: TABLE 2. BIWEEKLY Payroll Period Gross Wage Minus $76.92 for Each Exemption Claimed Equals Taxable Wage TABLE 1. WEEKLY Payroll Period Gross Wage Minus $38.46 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: Tables for Percentage Method of Withholding TWO EARNER/TWO OR MORE JOBS Married filing jointly, both working/individual earning wages from two jobs Page 1 of 4 | Form WV IT-100.2A March 2026| West Virginia Tax Division

Over But Not Over Of Excess Over - $ 625 $ 2.11% - $ 625 $ 1,562 $ 13.18 $ plus 2.81% 625 $ 1,562 $ 2,500 $ 39.53 $ plus 3.16% 1,562 $ 2,500 $ 3,750 $ 69.15 $ plus 4.22% 2,500 $ 3,750 $ 121.91 $ plus 4.58% 3,750 $ Over But Not Over Of Excess Over - $ 7,500 $ 2.11% - $ 7,500 $ 18,750 $ 158.25 $ plus 2.81% 7,500 $ 18,750 $ 30,000 $ 474.38 $ plus 3.16% 18,750 $ 30,000 $ 45,000 $ 829.88 $ plus 4.22% 30,000 $ 45,000 $ 1,462.88 $ plus 4.58% 45,000 $ Over But Not Over Of Excess Over - $ 29 $ 2.11% - $ 29 $ 72 $ 0.60 $ plus 2.81% 29 $ 72 $ 115 $ 1.82 $ plus 3.16% 72 $ 115 $ 173 $ 3.17 $ plus 4.22% 115 $ 173 $ 5.61 $ plus 4.58% 173 $ If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: TABLE 4. MONTHLY Payroll Period Gross Wage Minus $166.67 for Each Exemption Claimed Equals Taxable Wage TABLE 6. DAILY Payroll Period Gross Wage Minus $7.66 for Each Exemption Claimed Equals Taxable Wage TABLE 5. ANNUAL Payroll Period Gross Wage Minus $2,000.00 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: Page 2 of 4 | Form WV IT-100.2A March 2026| West Virginia Tax Division

AMOUNT TO BE WITHHELD IS: Over But Not Over Of Excess Over - $ 192 $ 2.11% - $ 192 $ 481 $ 4.05 $ plus 2.81% 192 $ 481 $ 769 $ 12.17 $ plus 3.16% 481 $ 769 $ 1,154 $ 21.27 $ plus 4.22% 769 $ 1,154 $ 37.52 $ plus 4.58% 1,154 $ Over But Not Over Of Excess Over - $ 385 $ 2.11% - $ 385 $ 962 $ 8.12 $ plus 2.81% 385 $ 962 $ 1,538 $ 24.34 $ plus 3.16% 962 $ 1,538 $ 2,308 $ 42.54 $ plus 4.22% 1,538 $ 2,308 $ 75.03 $ plus 4.58% 2,308 $ Over But Not Over Of Excess Over - $ 417 $ 2.11% - $ 417 $ 1,042 $ 8.80 $ plus 2.81% 417 $ 1,042 $ 1,667 $ 26.36 $ plus 3.16% 1,042 $ 1,667 $ 2,500 $ 46.11 $ plus 4.22% 1,667 $ 2,500 $ 81.26 $ plus 4.58% 2,500 $ TABLE 3. SEMIMONTHLY Payroll Period Gross Wage Minus $83.33 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: TABLE 2. BIWEEKLY Payroll Period Gross Wage Minus $76.92 for Each Exemption Claimed Equals Taxable Wage TABLE 1. WEEKLY Payroll Period Gross Wage Minus $38.46 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: Tables for Percentage Method of Withholding OPTIONAL ONE EARNER/ONE JOB Single, head of household or married with nonemployed spouse Page 3 of 4 | Form WV IT-100.2A March 2026| West Virginia Tax Division

Over But Not Over Of Excess Over - $ 833 $ 2.11% - $ 833 $ 2,083 $ 17.58 $ plus 2.81% 833 $ 2,083 $ 3,333 $ 52.70 $ plus 3.16% 2,083 $ 3,333 $ 5,000 $ 92.20 $ plus 4.22% 3,333 $ 5,000 $ 162.55 $ plus 4.58% 5,000 $ Over But Not Over Of Excess Over - $ 10,000 $ 2.11% - $ 10,000 $ 25,000 $ 211.00 $ plus 2.81% 10,000 $ 25,000 $ 40,000 $ 632.50 $ plus 3.16% 25,000 $ 40,000 $ 60,000 $ 1,106.50 $ plus 4.22% 40,000 $ 60,000 $ 1,950.50 $ plus 4.58% 60,000 $ Over But Not Over Of Excess Over - $ 38 $ 2.11% - $ 38 $ 96 $ 0.80 $ plus 2.81% 38 $ 96 $ 153 $ 2.43 $ plus 3.16% 96 $ 153 $ 230 $ 4.23 $ plus 4.22% 153 $ 230 $ 7.48 $ plus 4.58% 230 $ If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: TABLE 4. MONTHLY Payroll Period Gross Wage Minus $166.67 for Each Exemption Claimed Equals Taxable Wage TABLE 6. DAILY Payroll Period Gross Wage Minus $7.66 for Each Exemption Claimed Equals Taxable Wage TABLE 5. ANNUAL Payroll Period Gross Wage Minus $2,000.00 for Each Exemption Claimed Equals Taxable Wage If Taxable Wage Is: AMOUNT TO BE WITHHELD IS: Page 4 of 4 | Form WV IT-100.2A March 2026| West Virginia Tax Division