Side-by-side tax comparison between Virginia (5.75% top rate, graduated) and West Virginia (4.82% top rate, graduated). See which state lets you keep more at every salary level, and how cost of living changes the picture.
Virginia uses a graduated income tax (2-5.75%) while West Virginia has a graduated system (2.22-4.82%). On a $100K salary, Virginia takes $3,738 in state and local taxes compared to West Virginia’s $3,133 \u2014 a difference of $605.
Both states use graduated brackets, but Virginia’s top rate of 5.75% is higher than West Virginia’s 4.82%.
West Virginia wins at 10 out of 10 salary levels tested. The advantage exists but is modest across the income spectrum.
| Salary | Virginia | West Virginia | Difference | Winner |
|---|---|---|---|---|
| $40K | $32,825 | $33,067 | +$242 | West Virginia |
| $50K | $40,486 | $40,789 | +$302 | West Virginia |
| $60K | $48,148 | $48,510 | +$363 | West Virginia |
| $75K | $58,734 | $59,188 | +$453 | West Virginia |
| $100K | $75,388 | $75,992 | +$605 | West Virginia |
| $120K | $88,710 | $89,435 | +$725 | West Virginia |
| $150K | $108,145 | $109,052 | +$907 | West Virginia |
| $200K | $141,412 | $142,621 | +$1,209 | West Virginia |
| $250K | $173,920 | $175,432 | +$1,511 | West Virginia |
| $300K | $204,116 | $205,930 | +$1,814 | West Virginia |
Take-home pay only tells part of the story. Virginia has a cost of living index of 103 while West Virginia is at 83 (national average = 100).
This is a substantial difference. After adjusting for cost of living, $100K in Virginia has purchasing power of $73,192 compared to $91,557 in West Virginia. West Virginia wins on both raw take-home and cost-adjusted purchasing power, making it the clear winner for a $100K earner.
For a single earner at $100K filing jointly, take-home becomes $80,973 in Virginia and $81,577 in West Virginia \u2014 a difference of $605. The gap remains similar regardless of filing status.
On paper, moving from Virginia to West Virginia would save $605/year on a $100K salary, or $3,023 over 5 years. But relocation involves real costs: moving expenses, potentially buying/selling a home, changing jobs, and adjusting to a new community.
At $605/year, the tax difference alone likely isn’t worth relocating for. Other factors — job market, lifestyle, family — should drive the decision. The tax savings are a nice bonus if you’re already considering the move for other reasons.