West Virginia cuts every income tax rate 5%, backdated to January
SB 392 multiplies the whole schedule by 0.95, retroactive to January 1, 2026. The top rate falls from 4.82% to 4.58%.
Senate Bill 392 was passed and signed on March 31, 2026 and cuts every West Virginia personal income tax rate by 5%, retroactive to January 1, 2026. West Virginia Code § 11-21-4j is codified to reflect it from June 12, 2026.
The cut is uniform rather than targeted — the whole schedule multiplied by 0.95:
| Band | 2025 | 2026 |
|---|---|---|
| First $10,000 | 2.22% | 2.11% |
| to $25,000 | 2.96% | 2.81% |
| to $40,000 | 3.33% | 3.16% |
| to $60,000 | 4.44% | 4.22% |
| above $60,000 | 4.82% | 4.58% |
On the $73,000 of taxable income a single filer earning $75,000 reaches, that is a saving of $134.20 for the year.
Because the act was signed a quarter of the way through the tax year, withholding tables were reissued mid-year. Anyone whose employer was still using the 2025 tables early in 2026 will have had slightly too much withheld and recovers it on filing.
The rate cut does not change what West Virginia shelters. The state still allows no standard deduction, only a $2,000 personal exemption — an eighth of the federal figure — which costs a $75,000 single filer about $642 a year, well over four times what the rate cut returned.
Source:West Virginia Tax Division