2026 tax year · West Virginia
Marketplace seller taxes in West Virginia
Etsy, eBay, Shopify 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 $6,715 in tax.
Take a driver who grossed $45,000 over 18,000 business miles. After mileage at 74.3 cents and the rest of the stack, worked through on the marketplace seller page $26,775 comes off and $18,225 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 | $2,575 |
| Federal income tax | $67 |
| West Virginia income tax | $406 |
| Total tax | $3,048 |
| Effective rate on gross | 6.8% |
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 | $15,000 | $0 | $15,000 | $322 | $2,441 | 16.3% |
| Steady side income | $45,000 | $0 | $45,000 | $1,183 | $9,763 | 21.7% |
| Full-time | $72,000 | $0 | $72,000 | $2,267 | $17,070 | 23.7% |
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.
Selling into and out of West Virginia
Income tax follows you: West Virginia taxes your profit wherever the buyer was. Sales tax does not. Marketplace facilitator laws make the platform collect and remit sales tax on your behalf in most states, which is why a seller can have customers in all fifty and still file only one income tax return. Selling off-platform is where that stops being true.
On $18,225 of profit, what the states around West Virginia would charge:
| State | Its tax | vs West Virginia |
|---|---|---|
| Ohio | $0 | −$442 |
| Pennsylvania | $560 | +$117 |
| Kentucky | $638 | +$196 |
| Virginia | $790 | +$348 |
| Maryland | $813 | +$371 |
- Ohio would take $442 less, $0 against West Virginia's $442.
- Pennsylvania would take $117 more, $560 against West Virginia's $442.
- Kentucky would take $196 more, $638 against West Virginia's $442.
- Virginia would take $348 more, $790 against West Virginia's $442.
- Maryland would take $371 more, $813 against West Virginia's $442.
Marketplace seller tax questions in West Virginia
How much should a West Virginia seller set aside?
About 6.8% of gross on the $45,000 example, $3,048 across self-employment tax, federal income tax and $406 to West Virginia. Set aside from each payout rather than finding it in April.
Does the $45,000 on my 1099-NEC match what West Virginia taxes?
No. West Virginia taxes profit, not gross. After $26,775 of deductions the taxable figure is $18,225, so the West Virginia bill is $406 rather than what gross alone would suggest.