★ West Virginia
2026 Compliance Year
West Virginia Payroll Compliance
Every rate, wage base, and threshold West Virginia employers need for 2026 — sourced from the State Tax Division and WorkForce WV — including a rare automatic income-tax-reduction mechanism built directly into state law.
Last reviewed: July 2026 · Sources: tax.wv.gov, workforcewv.org
Min Wage
$8.75
above federal floor
Top Income Tax
~4.6%–5.1%
declining annually
Social Security Tax
Exempt
fully exempt since 2022
SUI Wage Base
$9,000
low nationally
Local Tax
None
no city/county payroll tax
Minimum Wage & Hours
West Virginia sets its own minimum wage slightly above the federal floor at $8.75/hour — higher than several neighboring states that default to the federal $7.25 rate. This premium also carries through to the state's tipped wage and tip credit calculations.
| Item | 2026 Value | Notes |
|---|---|---|
| State minimum wage | $8.75/hr | Above the $7.25 federal floor |
| Overtime rule | 40 hrs/week | Federal FLSA; no separate state daily overtime rule |
| Local wage ordinances | None | No West Virginia city or county sets its own minimum wage |
| New hire reporting | 14 days | Shorter than the federal-default 20-day window |
2026 minimum wage — regional comparison
West Virginia beats three neighbors, trails two
West Virginia's own $8.75 rate sits above the federal floor its neighbors Kentucky and Pennsylvania default to.
Maryland
$15.00
Virginia
$12.77
Ohio (large employer)
$11.00
West Virginia
$8.75
Kentucky / Pennsylvania
$7.25
Bars scaled to Maryland's $15.00. West Virginia is highlighted in deep blue as the subject state.
State Income Tax Withholding
West Virginia has been steadily cutting income tax rates since House Bill 2526 (2023) enacted a 21.25% across-the-board reduction — the largest single-year cut in state history — and built in automatic future reductions tied to state revenue growth. Social Security income has been fully exempt since 2022.
| Item | 2026 Value | Notes |
|---|---|---|
| Bracket structure | 5 graduated brackets | Top rate has declined from 6.5% (2022) toward the mid-4% to low-5% range for 2026 — confirm exact current bracket via WV Tax Division, as automatic triggers may have adjusted rates since publication |
| Social Security taxation | Fully exempt | Completed phase-out in 2022; no portion of SS benefits is WV taxable income |
| Personal exemption | $2,000 per exemption | Claimed on Form WV/IT-104 |
| Bracket indexing | Not indexed for inflation | Fixed nominal thresholds; real value erodes over time absent legislative action |
| Local income tax | None | No West Virginia city or county imposes one — unlike neighboring Ohio or Pennsylvania |
| Automatic trigger mechanism | Built into law | Future rate cuts occur automatically as state revenue grows, without requiring new legislation |
West Virginia top income tax rate
6.5% and declining since 2022
HB 2526's 21.25% across-the-board cut, plus ongoing automatic triggers, make West Virginia the only Appalachian state with a structural downward rate trajectory built into law.
6.5%
5.12%
~4.8%
~4.6%
2022202320252026 (approx.)
Per HB 2526 (2023) and subsequent automatic trigger-based reductions. Exact 2026 figure varies by source due to the ongoing trigger mechanism — confirm current rate via WV Tax Division.
A structurally simple state with a moving target
West Virginia has no local income tax anywhere — a real simplification compared to neighboring Ohio (600+ municipal taxes) or Pennsylvania (2,600+ local jurisdictions). The tradeoff is that the state rate itself keeps changing via automatic triggers, so payroll systems should verify the current bracket table each year rather than assuming continuity.
2026 top income tax rate — regional comparison
West Virginia now undercuts Virginia and Maryland
Ongoing automatic rate cuts have pushed West Virginia's top rate below two of its higher-tax neighbors.
Maryland (top rate)
6.5%
Virginia (top rate)
5.75%
Kentucky
4.0%
West Virginia
~4.6%
Pennsylvania (flat)
3.07%
Bars scaled to Maryland's 6.5%. West Virginia is highlighted in deep blue as the subject state.
Unemployment Insurance (SUI)
West Virginia’s SUI wage base is a low $9,000, with standard quarterly filing requirements and no unusual surcharges.
| Item | 2026 Value | Notes |
|---|---|---|
| SUI taxable wage base | $9,000 | Among the lower wage bases nationally |
| Administering agency | WorkForce WV | Quarterly filing, standard schedule |
Official West Virginia .gov Resources
About this guide: This page represents independent editorial analysis prepared for payroll professionals, compiled from publicly available West Virginia state government publications (State Tax Division and WorkForce WV). Rates and thresholds change; always verify current figures against the official .gov sources linked above before making payroll decisions. This is not legal or tax advice — consult a qualified advisor for your specific situation. Last reviewed July 2026.