Individuals
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