West Virginia (WV) Tax Rates

West Virginia 1099 Tax Calculator

Calculate your West Virginia state income tax (graduated brackets), 15.3% SECA self-employment tax, and net take-home pay.

Income & Deductions

Tax Year 2026
$
15% of gross
$

Net Take-Home

After All Taxes

$63,447

$5,287/month

Total Taxes

Set Aside

$21,553

$1,796/month

Effective Tax Rate

Combined Rate

21.6%

Fed + State + SECA

Quarterly 1040-ES

IRS Voucher

$5,388

4 Equal Payments

Where Every Dollar of Your 1099 Revenue Goes

Take-Home (63%)
SECA 15.3% (12%)
Federal (6%)
State (3%)
Expenses (15%)

Itemized Tax Liability ScheduleIRS Form 1040 Schedule C & SE

Net Business Profit (Schedule C Line 31)$85,000
Self-Employment Tax (SECA 15.3%)SS + Med
$12,010
↳ 50% Above-the-Line SE Tax Deduction-$6,005
↳ Section 199A QBI 20% Pass-Through DeductionTax Relief
-$12,879
Federal Standard Deduction (2026)-$14,600
Federal Income Tax Liability$6,387
West Virginia State Income Tax (4%)$3,156
Total Annual Tax Obligation$21,553

Download a clean, printable 1040-ES voucher summary for your CPA or records.

Recommended for $80k+ ProfitOfficial Partner • Collective

Save ~$6,800/yr by Electing S-Corp Status in West Virginia

Since your 1099 net profit is $85,000, you are paying $12,010 in self-employment taxes. Electing S-Corp status allows you to pay yourself a reasonable salary and take the remainder as tax-free distributions.

Potential Annual Tax Savings

$6,800 / year

LLC to S-Corp election filing & state compliance
Dedicated CPA & quarterly tax estimate prep
Automated payroll & Form 1120-S corporate tax return included

Average member saves $10,000+ per year in taxes.

Calculate Your S-Corp Savings

West Virginia State Tax Rules for 1099 Contractors

Individual rates reduced across all brackets (top rate 5.12%).

West Virginia Graduated Income Tax Brackets (2026)

Tax RateSingle ThresholdMarried Joint Threshold
2.36%$0+$0+
3.15%$10,000+$10,000+
3.54%$25,000+$25,000+
4.72%$40,000+$40,000+
5.12%$60,000+$60,000+

West Virginia Business Entity & Franchise Information:

Annual LLC / Franchise Fee: Annual report fee of $25.

Standard Deduction (West Virginia): $0 (Single) / $0 (Married Joint).

West Virginia 1099 Tax FAQ

What is the self-employment tax rate in West Virginia?

In West Virginia, all 1099 independent contractors pay the federal SECA tax of 15.3% (12.4% Social Security up to $168,600 and 2.9% Medicare) on 92.35% of net profit, plus West Virginia state income tax ranging from 2.36% up to 5.12%.

Does West Virginia have state income tax on 1099 contractor earnings?

Yes, West Virginia taxes freelance and 1099 earnings. Individual rates reduced across all brackets (top rate 5.12%).

What are the annual LLC and business fees in West Virginia?

Annual report fee of $25.