West Virginia Tax Tables for 2023
The 2023 West Virginia Tax Tables summarise the state-level rules applied to wages, deductions, credits and taxable income. These tables match the rules used by the West Virginia State Tax Calculator 2023.
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West Virginia Tax Tables for 2023
The tables below outline the income tax structure, deduction amounts, state-level credits and payroll-related rules used for West Virginia in 2023. West Virginia uses filing-status–specific progressive income tax tables. Income is divided into brackets and each portion is taxed at its marginal rate. The table below shows the full structure for this filing status. For a full explanation of marginal brackets, see our Tax Tables guide.
Single – Progressive Tax Brackets (2023)
Marginal income tax brackets for Single filers in West Virginia for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,000.00 | 2.36% |
| 2 | $ 10,000.00 to $ 25,000.00 | 3.15% |
| 3 | $ 25,000.00 to $ 40,000.00 | 3.54% |
| 4 | $ 40,000.00 to $ 60,000.00 | 4.72% |
| 5 | $ 60,000.00 and over | 5.12% |
Married filing jointly – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing jointly filers in West Virginia for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,000.00 | 2.36% |
| 2 | $ 10,000.00 to $ 25,000.00 | 3.15% |
| 3 | $ 25,000.00 to $ 40,000.00 | 3.54% |
| 4 | $ 40,000.00 to $ 60,000.00 | 4.72% |
| 5 | $ 60,000.00 and over | 5.12% |
Married filing separately – Progressive Tax Brackets (2023)
Marginal income tax brackets for Married filing separately filers in West Virginia for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 5,000.00 | 2.36% |
| 2 | $ 5,000.00 to $ 12,500.00 | 3.15% |
| 3 | $ 12,500.00 to $ 20,000.00 | 3.54% |
| 4 | $ 20,000.00 to $ 30,000.00 | 4.72% |
| 5 | $ 30,000.00 and over | 5.12% |
Head of household – Progressive Tax Brackets (2023)
Marginal income tax brackets for Head of household filers in West Virginia for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,000.00 | 2.36% |
| 2 | $ 10,000.00 to $ 25,000.00 | 3.15% |
| 3 | $ 25,000.00 to $ 40,000.00 | 3.54% |
| 4 | $ 40,000.00 to $ 60,000.00 | 4.72% |
| 5 | $ 60,000.00 and over | 5.12% |
Widowed – Progressive Tax Brackets (2023)
Marginal income tax brackets for Widowed filers in West Virginia for 2023. Only the portion of income within each bracket is taxed at the stated rate.
| Bracket | Range | Rate |
|---|---|---|
| 1 | $ 0.00 to $ 10,000.00 | 2.36% |
| 2 | $ 10,000.00 to $ 25,000.00 | 3.15% |
| 3 | $ 25,000.00 to $ 40,000.00 | 3.54% |
| 4 | $ 40,000.00 to $ 60,000.00 | 4.72% |
| 5 | $ 60,000.00 and over | 5.12% |
West Virginia Standard Deduction(2023)
State-level standard deduction amounts for each filing status.
| Filing Status | Amount |
|---|---|
| Single | $0 |
| Married filing jointly | $0 |
| Married filing separately | $0 |
| Head of household | $0 |
| Widowed | $0 |
West Virginia Payroll Taxes(2023)
Payroll taxes set at the state level, separate from federal FICA.
| Tax | Rate | Wage Cap |
|---|---|---|
| Unemployment Insurance Tax | 0% | No cap |
West Virginia Tax Tables for Related Years
These related years are often reviewed together for comparing bracket changes, deductions and West Virginia updates:
Frequently Asked Questions
Deep dive: Combining wages with investment income for WV
Use Schedule B/D/E for interest, dividends, and capital gains/rental items. Those feed federal AGI which then flows into WV taxable income. If you expect large gains, pre-tax contributions and other adjustments can offset some income and slightly lower your overall effective rate. Model scenarios and compare side-by-side in the WV page.
Remote work across state lines—does WV still tax me?
If you work from within WV, WV rules typically apply. If you work physically in another state, that state may tax those wages. Use separate state pages to compare.
Is a bigger paycheck or bigger refund better?
It’s personal preference. Use the extra withholding toggle to aim for a small refund while keeping cash flow stable through the year.
How to mirror a complex payslip in WV?
Start with your annualized gross and pick your exact pay frequency. Enter pre-tax health, HSA/FSA, retirement savings, and any post-tax items your payslip shows. If you have supplemental/bonus payments, toggle the supplemental input. Add any “other/local” payroll lines (e.g., company-specific deductions) to match the net. Compare the monthly and frequency-specific tables—expect small differences due to timing and rounding.
Can I export or print this WV example?
Yes—use your browser print to save as PDF. For record-keeping, note the year, filing status, and inputs used.
Important Notes
All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.