1West Virginia
Lowest21.5%
Overall effective tax rate
- Net
- Federal
- State
- FICA
- Federal income tax
- $7,670
- State income tax
- $2,680
- Payroll tax (FICA)
- $5,738
- Total tax
- $16,088
- Net income (annual)
- $58,912
Tax year 2026 · state vs state
On a $75,000 salary (single filer, 2026), you pay $929 less state income tax a year in West Virginia than in Delaware, which is about $77 a month. At $150,000 the gap is $2,264 in favor of West Virginia.
Delaware: up to 6.6%West Virginia: up to 4.82%Updated October 10, 2026
Estimate for education only, not tax advice. 2026 federal and state rules, standard deductions, no local taxes. How we calculate.
Comparing 2 states, sorted by lowest overall tax rate.
21.5%
Overall effective tax rate
22.7%
Overall effective tax rate
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Your take-home pay, spread across the year
West Virginia
Delaware
Estimates use 2026 federal and state rates, the standard deduction for your filing status and no local taxes. Rankings use state income tax only.
| Delaware | West Virginia | |
|---|---|---|
| Wage income tax | Progressive, 6 brackets | Progressive, 5 brackets |
| Top rate | 6.6% | 4.82% |
| Lowest rate | 2.2% | 2.22% |
| Deductions and credits (single) | $3,250 standard deduction, $110 personal credit | $2,000 personal exemption |
The same salary can leave you with different take-home pay depending on the state. This table applies each state’s 2026 rules to a single filer with no pre-tax contributions.
| Income | DE state tax | WV state tax | Difference | DE take-home | WV take-home |
|---|---|---|---|---|---|
| $30,000 | $988 | $766 | $222 less in West Virginia | $25,297 | $25,519 |
| $40,000 | $1,543 | $1,099 | $444 less in West Virginia | $32,777 | $33,221 |
| $50,000 | $2,098 | $1,521 | $577 less in West Virginia | $40,257 | $40,834 |
| $60,000 | $2,653 | $1,965 | $688 less in West Virginia | $47,737 | $48,425 |
| $75,000 | $3,609 | $2,680 | $929 less in West Virginia | $57,984 | $58,912 |
| $100,000 | $5,259 | $3,885 | $1,374 less in West Virginia | $73,921 | $75,295 |
| $150,000 | $8,559 | $6,295 | $2,264 less in West Virginia | $105,232 | $107,496 |
| $250,000 | $15,159 | $11,115 | $4,044 less in West Virginia | $168,023 | $172,067 |
Single filer, 2026, federal standard deduction. Take-home is after federal, state and payroll tax. No local taxes.
| Income | DE state tax | WV state tax | Difference | DE take-home | WV take-home |
|---|---|---|---|---|---|
| $75,000 | $3,285 | $2,584 | $701 less in West Virginia | $61,338 | $62,039 |
| $100,000 | $4,935 | $3,789 | $1,146 less in West Virginia | $79,776 | $80,921 |
| $150,000 | $8,235 | $6,199 | $2,036 less in West Virginia | $114,951 | $116,986 |
| $250,000 | $14,835 | $11,019 | $3,816 less in West Virginia | $182,634 | $186,449 |
Married filing jointly, 2026, federal standard deduction. Uses each state's joint brackets where they differ.
For a single filer, Delaware is the lower-tax state up to roughly $20,000 of income, and West Virginia becomes the lower-tax state above that.
| 2.2% | $2,001 to $5,000 |
| 3.9% | $5,001 to $10,000 |
| 4.8% | $10,001 to $20,000 |
| 5.2% | $20,001 to $25,000 |
| 5.55% | $25,001 to $60,000 |
| 6.6% | Over $60,000 |
| 2.22% | Up to $10,000 |
| 2.96% | $10,001 to $25,000 |
| 3.33% | $25,001 to $40,000 |
| 4.44% | $40,001 to $60,000 |
| 4.82% | Over $60,000 |
Full details for each state: Delaware income tax calculator and West Virginia income tax calculator. Federal rates are on the 2026 federal tax brackets page.
West Virginia is lower at $75,000: $2,680 of state income tax versus $3,609 in Delaware. At $150,000 it is $8,559 in Delaware and $6,295 in West Virginia. For a single filer, Delaware is the lower-tax state up to roughly $20,000 of income, and West Virginia becomes the lower-tax state above that.
A single filer keeping $73,921 a year in Delaware would keep $75,295 in West Virginia after federal, state and payroll tax. The difference is $1,374 a year, or $114 a month.
Delaware uses progressive rates up to 6.6%; West Virginia uses progressive rates up to 4.82%. State deductions and exemptions also differ, which changes how much income is taxed.
No. It covers federal income tax, Social Security, Medicare and state income tax only. City, county, sales and property taxes are not included, and they can change the real cost of living in each state.
State income tax is one cost among many. Property and sales taxes, housing, insurance and wages also differ, and you may owe tax to both states in the year you move. Use this comparison as one input and confirm details with a tax professional.
Last checked October 10, 2026. Confirm with your state tax agency before filing.
Estimates for education only, not tax, legal or financial advice. Not a substitute for a tax professional or your state revenue department.