{"place":"West Virginia","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/west-virginia","state":{"code":"WV","name":"West Virginia","slug":"west-virginia","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":2.11,"topRate2026":4.58,"topRateStartsSingle":60000,"notes":"Rates are percentages. SB 392 (signed March 31, 2026) cut every rate 5%, retroactive to January 1, 2026. Single filers pay 2.11% on the first $10,000, rising through 2.81%, 3.16%, and 4.22% to 4.58% on taxable income over $60,000. Married filing separately uses half-size brackets.","source":"https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx"},"estimatedTax":{"form":"IT-140ES","rule":"You must make quarterly estimated payments if your estimated West Virginia tax minus state withholding is at least $600, unless that amount is under 10% of your estimated tax.","schedule":"Same dates as federal (April 15, June 15, September 15, and January 15). You can skip the January payment if you file and pay in full by January 31.","source":"https://tax.wv.gov/Documents/TaxForms/it140esi.pdf"},"minimumWage2026":{"standard":8.75,"tippedCash":2.62,"tipCreditAllowed":true,"notes":"$8.75 has been the rate since January 1, 2016. The state law covers employers with 6 or more non-exempt employees at the same work location. Employers may count tips for up to 70% of the minimum wage ($2.62 cash wage), but only with written tip records completed by the employee (W. Va. Code §21-5C-4, https://code.wvlegislature.gov/21-5C-4/).","source":"https://labor.wv.gov/wage-hour/jobs-act/minimum-wage/minimum-wage-faq"},"soleProprietorTaxes":[],"contractorLaws":[{"name":"West Virginia Employment Law Worker Classification Act (W. Va. Code §21-5I-4)","summary":"For workers' comp, unemployment, Human Rights Act, and wage-payment purposes, a worker counts as an independent contractor if four things are true. They sign a written independent-contractor agreement with the required acknowledgments. They file self-employment or business tax returns, or work through a business entity (including a registered sole proprietorship). They control how the work gets done. And they meet at least 3 of 9 listed independence factors (direct sellers also qualify). Workers who don't meet this test are judged under the IRS Rev. Rul. 87-41 test.","source":"https://code.wvlegislature.gov/21-5I-4/"},{"name":"Transportation Network Company Act driver status (W. Va. Code §17-29-11)","summary":"Rideshare drivers are independent contractors, not employees, if the company does not set required log-in hours and does not stop them from using other apps. It also cannot assign them a territory or bar them from other work, and both sides must agree in writing. Companies don't have to provide workers' compensation to drivers classified this way.","source":"https://code.wvlegislature.gov/17-29-11/"},{"name":"Voluntary Portable Benefits Plan Act (HB 4009, 2026; W. Va. Code §21-18)","summary":"Any person or business, including app-based companies, may contribute to a portable benefit account for an independent contractor who lives or works in West Virginia. The account can fund health, income-replacement, disability, or life insurance, or retirement. Contributions can't be used to classify the worker as an employee, and money withheld from pay requires written opt-in that the worker can cancel at any time. For tax years starting on or after January 1, 2026, the contractor can subtract contributions received from state income (W. Va. Code §11-21-120). Passed March 14, 2026; effective June 12, 2026.","source":"https://code.wvlegislature.gov/signed_bills/2026/2026-RS-HB4009-SUB%20ENR_signed.pdf"}],"notes":"West Virginia has no statewide gross receipts tax on small sole proprietors, but many cities charge their own business and occupation (B&O) tax on gross receipts under W. Va. Code §8-13-5 (https://code.wvlegislature.gov/8-13-5/). Rates vary by city and type of business."},"stateRetirementProgram":{"state":"West Virginia","code":"WV","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/west-virginia/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/west-virginia/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/west-virginia/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/west-virginia/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/west-virginia/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/west-virginia/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/west-virginia/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}