1Kentucky
Lowest21.2%
Overall effective tax rate
- Net
- Federal
- State
- FICA
- Federal income tax
- $7,670
- State income tax
- $2,507
- Payroll tax (FICA)
- $5,738
- Total tax
- $15,915
- Net income (annual)
- $59,085
Tax year 2026 · state vs state
Kentucky vs West Virginia Income Tax Comparison (2026)
On a $75,000 salary (single filer, 2026), you pay $173 less state income tax a year in Kentucky than in West Virginia, which is about $14 a month. At $150,000 the gap is $1,163 in favor of Kentucky.
Kentucky: 3.5% flatWest Virginia: up to 4.82%Updated October 10, 2026
Compare Kentucky and West Virginia for your income
Estimate for education only, not tax advice. 2026 federal and state rules, standard deductions, no local taxes. How we calculate.
State comparison
Comparing 2 states, sorted by lowest overall tax rate.
2West Virginia
21.5%
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
Advanced analysis (optional)
Choose which extra insights you would like to see.
💰 Monthly breakdown
Your take-home pay, spread across the year
Kentucky
Monthly gross$6,250
Monthly tax$1,326
Monthly take-home$4,924
West Virginia
Monthly gross$6,250
Monthly tax$1,341
Monthly take-home$4,909
Estimates use 2026 federal and state rates, the standard deduction for your filing status and no local taxes. Rankings use state income tax only.
Kentucky vs West Virginia: how the two systems differ
| Kentucky | West Virginia | |
|---|---|---|
| Wage income tax | Flat 3.5% | Progressive, 5 brackets |
| Top rate | 3.5% | 4.82% |
| Lowest rate | 3.5% | 2.22% |
| Deductions and credits (single) | $3,360 standard deduction | $2,000 personal exemption |
State income tax and take-home pay at every salary
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 | KY state tax | WV state tax | Difference | KY take-home | WV take-home |
|---|---|---|---|---|---|
| $30,000 | $932 | $766 | $167 less in West Virginia | $25,353 | $25,519 |
| $40,000 | $1,282 | $1,099 | $184 less in West Virginia | $33,038 | $33,221 |
| $50,000 | $1,632 | $1,521 | $112 less in West Virginia | $40,723 | $40,834 |
| $60,000 | $1,982 | $1,965 | $18 less in West Virginia | $48,408 | $48,425 |
| $75,000 | $2,507 | $2,680 | $173 less in Kentucky | $59,085 | $58,912 |
| $100,000 | $3,382 | $3,885 | $503 less in Kentucky | $75,798 | $75,295 |
| $150,000 | $5,132 | $6,295 | $1,163 less in Kentucky | $108,659 | $107,496 |
| $250,000 | $8,632 | $11,115 | $2,483 less in Kentucky | $174,550 | $172,067 |
Single filer, 2026, federal standard deduction. Take-home is after federal, state and payroll tax. No local taxes.
Married filing jointly
| Income | KY state tax | WV state tax | Difference | KY take-home | WV take-home |
|---|---|---|---|---|---|
| $75,000 | $2,507 | $2,584 | $76 less in Kentucky | $62,115 | $62,039 |
| $100,000 | $3,382 | $3,789 | $406 less in Kentucky | $81,328 | $80,921 |
| $150,000 | $5,132 | $6,199 | $1,066 less in Kentucky | $118,053 | $116,986 |
| $250,000 | $8,632 | $11,019 | $2,386 less in Kentucky | $188,836 | $186,449 |
Married filing jointly, 2026, federal standard deduction. Uses each state's joint brackets where they differ.
Does the lower-tax state change as income rises?
For a single filer, West Virginia is the lower-tax state up to roughly $62,500 of income, and Kentucky becomes the lower-tax state above that.
Rates side by side
Kentucky (single filers)
| 3.5% | Over $0 |
West Virginia (single filers)
| 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 |
- Kentucky: Many Kentucky cities and counties also levy local occupational license taxes that are not included here.
Full details for each state: Kentucky income tax calculator and West Virginia income tax calculator. Federal rates are on the 2026 federal tax brackets page.
Kentucky vs West Virginia FAQ
Which has lower income tax, Kentucky or West Virginia?+
Kentucky is lower at $75,000: $2,507 of state income tax versus $2,680 in West Virginia. At $150,000 it is $5,132 in Kentucky and $6,295 in West Virginia. For a single filer, West Virginia is the lower-tax state up to roughly $62,500 of income, and Kentucky becomes the lower-tax state above that.
How much more do I keep on $100,000 in Kentucky versus West Virginia?+
A single filer keeping $75,798 a year in Kentucky would keep $75,295 in West Virginia after federal, state and payroll tax. The difference is $503 a year, or $42 a month.
How do the Kentucky and West Virginia income tax systems differ?+
Kentucky uses a flat 3.5% rate; West Virginia uses progressive rates up to 4.82%. State deductions and exemptions also differ, which changes how much income is taxed.
Are local taxes included in this Kentucky vs West Virginia comparison?+
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.
Should I move from Kentucky to West Virginia to save on taxes?+
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.
Sources
- Tax Foundation: 2026 state individual income tax rates and brackets
- IRS: Tax inflation adjustments for tax year 2026
Last checked October 10, 2026. Confirm with your state tax agency before filing.
More state comparisons
- Kentucky vs Texas
- California vs Kentucky
- Florida vs Kentucky
- Kentucky vs New York
- Texas vs West Virginia
- California vs West Virginia
- Florida vs West Virginia
- New York vs West Virginia
- All state comparisons →
Estimates for education only, not tax, legal or financial advice. Not a substitute for a tax professional or your state revenue department.