West Virginia Local Income Tax Rates, 2026
7 West Virginia jurisdictions withhold a local income tax, at flat weekly or monthly amounts for residents. Base: Gross wages. Every rate links to its source.
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Calculators for major West Virginia jurisdictions
Charleston (Gross wages), Huntington (Gross wages), Morgantown (Gross wages), Parkersburg (Gross wages), Wheeling (Gross wages)
All West Virginia local income tax rates
| Jurisdiction | Residents | Non-residents | Source |
|---|---|---|---|
| Charleston | Gross wages | — | source |
| Fairmont | Gross wages | — | source |
| Huntington | Gross wages | — | source |
| Morgantown | Gross wages | — | source |
| Parkersburg | Gross wages | — | source |
| Weirton | Gross wages | — | source |
| Wheeling | Gross wages | — | source |
Resident rates apply to the base shown above; bracketed localities show the top rate.
FAQ
How many West Virginia jurisdictions have a local income tax?
7 in 2026, with resident rates from flat weekly or monthly amounts. Anywhere else in West Virginia, no local income tax is withheld.
What income does West Virginia local income tax apply to?
Gross wages. Neither 401(k) deferrals nor Section 125 premiums reduce it.
Do non-residents who work in a West Virginia city pay it?
Yes, at the non-resident rate shown, on wages earned in the city. Residents who work elsewhere pay their home rate.