2026 tax year · West Virginia
Rental host taxes in West Virginia
Airbnb, Turo and the rest report your gross and withhold nothing. The gap between that and what you are actually taxed on is your costs, in West Virginia that gap is worth $2,549 in tax.
Take a driver who grossed $39,000 over 18,000 business miles. After mileage at 74.3 cents and the rest of the stack, worked through on the rental host page $10,100 comes off and $28,900 is left as taxable profit. That profit is what West Virginia and the IRS charge against.
What that leaves you owing in West Virginia
West Virginia uses graduated 2026 income tax brackets topping out at 4.58%, across 5 brackets, on top of federal income tax and self-employment tax.
| Self-employment tax | $4,083 |
| Federal income tax | $861 |
| West Virginia income tax | $691 |
| Total tax | $5,635 |
| Effective rate on gross | 14.4% |
Earning more in West Virginia
A single filer taking the standard deduction, this work as the only income, the calculator above handles the other filing statuses. Miles rise with earnings, so the deduction rises too, and the effective rate on gross climbs more slowly than it would for someone whose income grew without expenses attached:
| Volume | Gross | Mileage off | Taxable profit | West Virginia tax | Total tax | Rate on gross |
|---|---|---|---|---|---|---|
| Part-time | $13,000 | $0 | $13,000 | $269 | $2,106 | 16.2% |
| Steady side income | $39,000 | $0 | $39,000 | $988 | $8,184 | 21.0% |
| Full-time | $63,000 | $0 | $63,000 | $1,889 | $14,618 | 23.2% |
Switching state opens that state's page.
Enter your numbers and press Calculate to see your 2026 estimate.
West Virginia specifics that change the number
On the 2026 rate itself: phased rate reductions in progress.
West Virginia is one of the twelve states that still taxes Social Security benefits, which matters if you are drawing benefits alongside self-employment income.
Local taxes on a West Virginia let
The income tax below is only part of it. Short-term lets attract occupancy, lodging or transient taxes levied by the city or county rather than West Virginia, often at rates that dwarf the state income tax. Some platforms collect and remit them; some collect only part; in some places the host is on the hook entirely. That is a local question this calculator cannot answer, and it is the one hosts most often get wrong.
On $28,900 of profit, what the states around West Virginia would charge:
| State | Its tax | vs West Virginia |
|---|---|---|
| Ohio | $78 | −$677 |
| Pennsylvania | $887 | +$131 |
| Kentucky | $1,012 | +$256 |
| Maryland | $1,320 | +$565 |
| Virginia | $1,404 | +$649 |
- Ohio would take $677 less, $78 against West Virginia's $756.
- Pennsylvania would take $131 more, $887 against West Virginia's $756.
- Kentucky would take $256 more, $1,012 against West Virginia's $756.
- Maryland would take $565 more, $1,320 against West Virginia's $756.
- Virginia would take $649 more, $1,404 against West Virginia's $756.
Rental host tax questions in West Virginia
How much should a West Virginia host set aside?
About 14.4% of gross on the $39,000 example, $5,635 across self-employment tax, federal income tax and $691 to West Virginia. Set aside from each payout rather than finding it in April.
Does the $39,000 on my 1099-NEC match what West Virginia taxes?
No. West Virginia taxes profit, not gross. After $10,100 of deductions the taxable figure is $28,900, so the West Virginia bill is $691 rather than what gross alone would suggest.