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US Tax 2023

West Virginia Tax Tables 2023 - Tax Rates and Thresholds in West Virginia

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This page contains the tax table information used for the calculation of tax and payroll deductions in West Virginia in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ US, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for West Virginia or would like to add to or suggest amendments to the information herein then please contact us.

West Virginia State Income Tax Tables in 2023

As you navigate through the tax information for 2023 on this page, it's important to note that West Virginia does not impose its own income tax. Instead, all income tax calculations for the year 2023 are based solely on the Federal Income Tax system. This means that for residents or income earners in West Virginia, their tax obligations and 2025 tax return are determined entirely by the federal tax brackets and rates, without any additional state-level income tax considerations. This unique approach simplifies the tax calculation process, as you only need to refer to the Federal Tax Tables to understand your tax responsibilities for 2024.

Federal Income Tax Tables in 2023

As you review the Federal Income Tax tables presented here, it's crucial to understand their heightened significance for taxpayers in West Virginia. Given that the state adheres strictly to the Federal Income Tax system and does not levy its own income tax, these tables are the primary, and indeed only, guide to your income tax calculations for West Virginia in 2024. They provide the necessary brackets and rates that will define your tax obligations. For individuals and businesses in West Virginia, these Federal Tax Tables become the sole reference point for understanding how much tax is due on their income. This alignment with the federal system underscores the importance of being well-informed about federal tax laws and changes, as these directly and exclusively influence your tax responsibilities in West Virginia.

Federal Single Filer Tax Tables

The federal standard deduction for a Single Filer in 2023 is $ 13,850.00.

The federal federal allowance for Over 65 years of age Single Filer in 2023 is $ 1,950.00

West Virginia Residents State Income Tax Tables for Single Filers in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 11,000.00
12%Income from $ 11,000.01 to $ 44,725.00
22%Income from $ 44,725.01 to $ 95,375.00
24%Income from $ 95,375.01 to $ 182,100.00
32%Income from $ 182,100.01 to $ 231,250.00
35%Income from $ 231,250.01 to $ 578,125.00
37%Income from $ 578,125.01 and above

Federal Married (Joint) Filer Tax Tables

The federal standard deduction for a Married (Joint) Filer in 2023 is $ 27,700.00.

The federal federal allowance for Over 65 years of age Married (Joint) Filer in 2023 is $ 1,550.00

West Virginia Residents State Income Tax Tables for Married (Joint) Filers in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 22,000.00
12%Income from $ 22,000.01 to $ 89,450.00
22%Income from $ 89,450.01 to $ 190,750.00
24%Income from $ 190,750.01 to $ 364,201.00
32%Income from $ 364,201.01 to $ 462,500.00
35%Income from $ 462,500.01 to $ 693,750.00
37%Income from $ 693,750.01 and above

Federal Married (separate) Filer Tax Tables

The federal standard deduction for a Married (separate) Filer in 2023 is $ 13,850.00.

The federal federal allowance for Over 65 years of age Married (separate) Filer in 2023 is $ 1,550.00

West Virginia Residents State Income Tax Tables for Married (separate) Filers in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 11,000.00
12%Income from $ 11,000.01 to $ 44,725.00
22%Income from $ 44,725.01 to $ 95,375.00
24%Income from $ 95,375.01 to $ 182,100.00
32%Income from $ 182,100.01 to $ 231,250.00
35%Income from $ 231,250.01 to $ 346,875.00
37%Income from $ 346,875.01 and above

Federal Head of Household Filer Tax Tables

The federal standard deduction for a Head of Household Filer in 2023 is $ 20,800.00.

The federal federal allowance for Over 65 years of age Head of Household Filer in 2023 is $ 1,950.00

West Virginia Residents State Income Tax Tables for Head of Household Filers in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 15,700.00
12%Income from $ 15,700.01 to $ 59,850.00
22%Income from $ 59,850.01 to $ 93,350.00
24%Income from $ 93,350.01 to $ 182,100.00
32%Income from $ 182,100.01 to $ 231,250.00
35%Income from $ 231,250.01 to $ 578,100.00
37%Income from $ 578,100.01 and above

Federal Widower Filer Tax Tables

The federal standard deduction for a Widower Filer in 2023 is $ 27,700.00.

The federal federal allowance for Over 65 years of age Widower Filer in 2023 is $ 1,550.00

West Virginia Residents State Income Tax Tables for Widower Filers in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from $ 0.000.00to $ 22,000.00
12%Income from $ 22,000.01 to $ 89,450.00
22%Income from $ 89,450.01 to $ 190,750.00
24%Income from $ 190,750.01 to $ 364,201.00
32%Income from $ 364,201.01 to $ 462,500.00
35%Income from $ 462,500.01 to $ 693,750.00
37%Income from $ 693,750.01 and above

West Virginia: Federal EITC(Earned Income Tax Credits) Rates and Thresholds in 2023

Note: you must be between the ages of 25 and 65 to claim EITC in 2023 unless you have 1 or more children.

EITC Tables for Unmarried Taxpayers (single and head of household filers) in 2023
ElementNumber of Children
0123
Credit rate7.65%34%40%45%
Earned income amount$ 7,840.00$ 11,750.00$ 16,510.00$ 16,510.00
Maximum credit amount$ 600.00$ 3,995.00$ 6,604.00$ 7,430.00
Phaseout amount threshold$ 9,800.00$ 21,560.00$ 21,560.00$ 21,560.00
7.65%15.98%21.06%21.06%
EITC Tables for Married taxpayers (married filing jointly, Qualifying Widow(er)) in 2023
ElementNumber of Children
0123
Credit rate7.65%34%40%45%
Earned income amount$ 7,840.00$ 11,750.00$ 16,510.00$ 16,510.00
Maximum credit amount$ 600.00$ 3,995.00$ 6,604.00$ 7,430.00
Phaseout amount threshold$ 16,370.00$ 28,120.00$ 28,120.00$ 28,120.00
Phaseout rate7.65%15.98%21.06%21.06%

West Virginia: Federal FICA Rates in 2023

West Virginia Social Security in 2023: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Social Security6.2%6.2%12.4%
Medicare1.45%1.45%2.9%
Additional Medicare0.9%0%0.9%
Federal Unemployment Taxes (FUTA)0%6%6%
West Virginia Social Security in 2023: Earnings Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min.Max.Min.Max.
Social Securityn/a$ 160,200.00n/a$ 160,200.00
Medicaren/an/an/an/a
Additional Medicare$ 200,000.00n/an/an/a
Federal Unemployment Taxes (FUTA)n/an/an/a$ 7,000.00

West Virginia: Federal Retirement Plan Thresholds in 2023

Federal Retirement Plan Types and Thresholds in 2023
Retirment Plan typeStandardOver 50 Catch Up
401(k), 403(b), SARSEP, and 457 plans$ 22,500.00$ 7,500.00
SIMPLE plans$ 15,500.00$ 3,500.00

2023 Tax Calculator for West Virginia

The 2023 tax rates and thresholds for both the West Virginia State Tax Tables and Federal Tax Tables are comprehensively integrated into the West Virginia Tax Calculator for 2023. This tool is freely available and is designed to help you accurately estimate your 2024 tax return.

Historic Tax Tables supported for West Virginia

The following tax tables are supported by iCalculator™ US as part of the suite of free tax tools available in the US Tax HUB we provide for West Virginia.