2026 tax year · West Virginia
RSU tax in West Virginia
A $60,000 vest costs $2,748 in West Virginia tax on top of the federal bill. And the federal share withheld is $2,970 short.
What a $60,000 vest actually costs in West Virginia
A single filer already earning $180,000 in salary. The vest stacks on top of that, so it fills the highest brackets rather than starting at the bottom:
| Withheld by your employer at 22.0% | $13,200 |
| Federal tax the vest actually costs | $16,170 |
| Federal shortfall, owed in April | $2,970 |
| West Virginia income tax on the vest | $2,748 |
| Total still to find | $5,718 |
The withholding rate is flat, 22.0% below $1 million of supplemental pay. And takes no account of your salary. That is why the gap grows the more you earn.
The gap widens with salary
| Salary | Withheld | Actually owed | Shortfall | West Virginia tax |
|---|---|---|---|---|
| $90,000 | $13,200 | $13,764 | $564 | $2,748 |
| $160,000 | $13,200 | $14,570 | $1,370 | $2,748 |
| $260,000 | $13,200 | $20,630 | $7,430 | $2,748 |
How West Virginia treats a vest
West Virginia taxes a vest as ordinary income like any other wages, adding $2,748 on top of the federal bill for $60,000 of vesting stock.
If you moved during the vesting period, the income is split between the states you worked in across it: Days worked in each state / total days in vesting period x RSU income = each state's allocation That is worked out day by day, not by where you lived on the vesting date.
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 a vest.
What the same vest costs around West Virginia
Total income of $240,000 in the states West Virginia borders:
| State | Its tax | vs West Virginia |
|---|---|---|
| Ohio | $5,884 | −$4,311 |
| Pennsylvania | $7,368 | −$2,827 |
| Kentucky | $8,400 | −$1,795 |
| Maryland | $12,210 | +$2,016 |
| Virginia | $13,543 | +$3,348 |
- Ohio would take $4,311 less, $5,884 against West Virginia's $10,195.
- Pennsylvania would take $2,827 less, $7,368 against West Virginia's $10,195.
- Kentucky would take $1,795 less, $8,400 against West Virginia's $10,195.
- Maryland would take $2,016 more, $12,210 against West Virginia's $10,195.
- Virginia would take $3,348 more, $13,543 against West Virginia's $10,195.
RSU questions in West Virginia
Should I sell at vest?
Selling immediately raises the cash for the $5,718 you still owe and leaves no capital gain, because the sale price equals the price you were already taxed on. Holding turns it into an investment decision, any further gain is a capital gain, and any fall is a loss you take on shares you were already taxed on at the higher value.
I moved to West Virginia mid-vest, who taxes it?
Both states, split by workdays. The income is allocated across the vesting period, not assigned to wherever you happened to live on the vesting date. The state you left can still claim its share, and California, New York and Massachusetts pursue it hardest.