# 🇺🇸 2026 West Virginia Tax Overview

West Virginia tracks regional income brackets through a progressive scaling structure designed to incrementally expand a taxpayer's liability. Throughout the 2026 tax year, these marginal tax rates initiate at a 2.36% baseline and progressively climb to a 5.12% peak for individuals at the highest income tiers.

[Official West Virginia Tax Authority](https://tax.wv.gov/)