West Virginia charges 2.36-5.12% state income tax. Use the stock option tax calculator pre-loaded with West Virginia rates.
Open Stock Option Tax Calculator →Stock option exercises in West Virginia are subject to up to 5.12% state income tax on top of federal tax. For NSOs, the spread at exercise is ordinary income subject to both federal and West Virginia state tax plus FICA. For ISOs, while there is no regular tax at exercise, the spread counts for AMT purposes and for West Virginia state tax calculations. This calculator helps you plan the optimal time and amount to exercise given West Virginia's tax rates.
West Virginia uses a graduated income tax with brackets ranging from 2.36-5.12%. Lower income is taxed at lower rates, with the 5.12% top rate applying only to income in the highest bracket. This progressive structure means your effective state tax rate is always lower than the top marginal rate. West Virginia does not have local income taxes, so the state graduated rate is the total state-level income tax burden.
The table below shows what you actually keep at five salary levels in West Virginia, accounting for federal tax, FICA, and West Virginia's graduated (2.36-5.12%) state tax.
See how West Virginia compares to other South states. Each link takes you to the stock option tax calculator landing page for that state.
For a comprehensive breakdown of West Virginia’s tax structure, salary comparisons, cost-of-living analysis, and more, visit the full West Virginia take-home pay page.