Finance · West Virginia · Tax year 2026

West Virginia Self-Employment Tax Calculator 2026

On $100,000 of 2026 self-employment profit, a single West Virginia sole proprietor with no other income owes about $25,732: $14,130 of self-employment tax, $8,235 of federal income tax, and $3,367 of West Virginia income tax. That is 25.7% of profit, or $6,433 for each quarterly estimated payment.

Against its neighbors, the same $100,000 of profit costs $3,444 more in Maryland and $3,367 less in Ohio.

State income tax: 2.11% to 4.58%
West Virginia tax on $100,000: $3,367
National rank: #27 highest of 51
Set aside on $100,000: 25.7%
State estimated payments: Form IT-140ES
LLC filing fee: $100
State sales tax: 6% + local

State

West VirginiaChange state

Net self-employment profit (2026)

Other income (W-2 wages, spouse, interest)

More options

Retirement + health insurance deductions

Local income tax rate (optional)

Service business (consulting, law, health, accounting, financial services, performing arts). Only matters for the QBI deduction at higher incomes.

Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.

A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.

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West Virginia self-employment tax at common profit levels

2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.

Profit	SE tax	Federal income tax	West Virginia tax	Total	Set aside	Quarterly
$40,000	$5,652	$1,775	$954	$8,381	21.0%	$2,095
$60,000	$8,478	$3,559	$1,687	$13,724	22.9%	$3,431
$80,000	$11,304	$5,344	$2,516	$19,164	24.0%	$4,791
$100,000	$14,130	$8,235	$3,367	$25,732	25.7%	$6,433
$150,000	$21,194	$16,413	$5,496	$43,103	28.7%	$10,776
$250,000	$29,851	$36,509	$9,884	$76,244	30.5%	$19,061

Married filing jointly

The same profit, earned by one spouse filing jointly with no other household income.

Profit	SE tax	Federal income tax	West Virginia tax	Total	Set aside	Quarterly
$40,000	$5,652	$398	$891	$6,941	17.4%	$1,735
$60,000	$8,478	$1,885	$1,603	$11,965	19.9%	$2,991
$80,000	$11,304	$3,550	$2,424	$17,278	21.6%	$4,320
$100,000	$14,130	$5,335	$3,276	$22,740	22.7%	$5,685
$150,000	$21,194	$9,795	$5,404	$36,394	24.3%	$9,098
$250,000	$29,573	$25,154	$9,792	$64,520	25.8%	$16,130

How West Virginia taxes self-employment income

West Virginia starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.

Standard deduction: $0 (none)
Personal exemption: $2,000 single, $4,000 joint, $2,000 head of household
Top rate: 4.58%; your bracket on $100,000 of profit is 4.58%.

2026 West Virginia income tax brackets (all filers)

Taxable income over	Up to	Rate
$0	$10,000	2.11%
$10,000	$25,000	2.81%
$25,000	$40,000	3.16%
$40,000	$60,000	4.22%
$60,000	and up	4.58%

West Virginia vs its neighbors

The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $3,444 more in Maryland and $3,367 less in Ohio.

State	State income tax	Total tax	Set aside	vs West Virginia
West Virginia	$3,367	$25,732	25.7%	—
Kentucky	$3,135	$25,500	25.5%	−$232
Maryland	$6,811	$29,176	29.2%	+$3,444
Ohio	$0	$22,365	22.4%	−$3,367
Pennsylvania	$3,070	$25,435	25.4%	−$297
Virginia	$4,530	$26,894	26.9%	+$1,162

How the gap changes with profit

Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of West Virginia.

Profit	Kentucky	Maryland	Ohio	Pennsylvania	Virginia
$40,000	+$230	+$1,424	−$954	+$274	+$369
$60,000	+$147	+$2,169	−$1,687	+$155	+$705
$80,000	−$31	+$2,817	−$2,516	−$60	+$945
$100,000	−$232	+$3,444	−$3,367	−$297	+$1,162
$150,000	−$734	+$5,314	−$5,496	−$891	+$1,706
$250,000	−$1,769	+$9,294	−$9,884	−$2,209	+$2,827

What's different about West Virginia for the self-employed

West Virginia cut its rates for 2026 (top rate 4.58%), retroactive to January 1.
Some cities levy a municipal B&O tax on gross receipts; no local income taxes.
Every individual or business must get a West Virginia business registration certificate from the Tax Division before engaging in business activity, with a separate certificate for each location.
Municipalities may levy their own business and occupation (B&O) tax on business activity within city limits, separate from state taxes.
West Virginia presumes sales of both goods and services are taxable unless an exemption clearly applies.

West Virginia estimated payments and deadlines

West Virginia collects its own estimated income tax with Form IT-140ES, separately from the IRS. Required if your estimated West Virginia tax minus withholding is at least $600, unless that amount is less than 10% of your estimated tax.

Installment	West Virginia due date	Share of the year	Federal due date
Q1	April 15, 2026	25%	April 15, 2026
Q2	June 15, 2026	25%	June 15, 2026
Q3	September 15, 2026	25%	September 15, 2026
Q4	January 15, 2027	25%	January 15, 2027

The 2026 West Virginia income tax return is due April 15, 2027.

File and pay through the West Virginia Tax Division.

LLC fees and sales tax in West Virginia

Forming an LLC: $100 state filing fee.
Annual Report: $25, every year, due between January 1 and June 30.
Sales tax: 6% statewide, plus local rates in many cities and counties. Use the Sales Tax Calculator to price a sale.

A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.

West Virginia self-employment tax FAQs

How much should I set aside for taxes if I'm self-employed in West Virginia?

For a single filer with no other income, about 22.9% of profit at $60,000, 25.7% at $100,000, and 28.7% at $150,000 for 2026, covering self-employment tax, federal income tax, and West Virginia income tax. Enter your own numbers in the calculator for a personal figure.

Does West Virginia tax self-employment income?

Yes. West Virginia taxes self-employment profit as ordinary income at 2.11% to 4.58%. West Virginia starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.

When are West Virginia estimated tax payments due for 2026?

April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form IT-140ES. Required if your estimated West Virginia tax minus withholding is at least $600, unless that amount is less than 10% of your estimated tax.

How much does an LLC cost in West Virginia?

The state filing fee to form an LLC is $100. Annual Report: $25, every year, due between January 1 and June 30. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.

Sources and method

Computed with the Self-Employment Tax Calculator's 2026 engine and West Virginia's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.