Charleston Local Tax Guide (2026)
Understanding how local taxes work in Charleston, West Virginia, and how they affect your take-home pay.
Last updated: September 3, 2026
- •Charleston has a local income tax that applies to income earned in the city.
- •Residents pay 1.00% on all income.
- •Local tax is separate from West Virginia state tax and federal tax. Both are calculated independently and add to your total tax burden.
- •Local tax directly reduces your take-home pay. Combined with state and federal taxes, the total tax burden can be significant for high earners.
What local taxes apply in Charleston
Charleston has a local income tax that applies to income earned in the city.
Key Takeaway
| Residency Status | Rate | Applies To |
|---|---|---|
| Resident | 1.00% | All income |
Charleston has a local income tax that applies to income earned in the city. The rate depends on whether you're a resident or non-resident.
Charleston has a local income tax that applies to income earned in the city.
Residents: If you live in Charleston, you pay 1.00% on all your income.
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How they interact with state taxes
Charleston local tax is calculated separately from West Virginia state income tax. Both taxes are calculated on your taxable income and are withheld by your employer.
Tax Deduction
Charleston local tax is calculated separately from West Virginia state income tax. This means:
- Local tax is in addition to state tax, not instead of it
- Both taxes are calculated on your taxable income (or wages, depending on the tax type)
- Your employer withholds both local and state taxes from your paycheck
- You may be able to deduct local tax on your state tax return, depending on West Virginia tax rules
For example, if you earn $100,000 in Charleston, you pay West Virginia state tax on that income, plus Charleston local tax. The local tax doesn't reduce your state taxable income.
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Who is affected
You're subject to Charleston local tax if you live in the city or work in the city, depending on whether you're a resident or non-resident.
You're subject to Charleston local tax if:
- You live in Charleston (residents pay on all income)
- You're self-employed and perform work in Charleston
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Common paycheck misconceptions
Common misunderstandings about Charleston local tax, including when it applies and how it's calculated.
Common misconceptions about Charleston local tax:
- "It's the same as state tax": False. Local tax is separate from West Virginia state tax and is calculated independently.
- "I only pay if I live there": True for residents, but check if non-residents are subject to tax.
- "Remote work means no tax": If you're a Charleston resident, you typically pay on all income regardless of where you work.
Take-home pay impact
Charleston local tax directly reduces your take-home pay. The amount depends on your income level and whether you're a resident or non-resident.
Charleston local tax directly reduces your take-home pay. For example, if you earn $100,000 as a Charleston resident:
- Local tax: approximately $1000 annually
- This reduces your bi-weekly paycheck by about $38
- Combined with West Virginia state tax and federal tax, the total tax burden can be significant
To see exactly how Charleston local tax affects your paycheck, use our calculator above. You can adjust your income, filing status, and deductions to see how different scenarios affect your net pay.
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Does this apply to you?
Determine whether you're subject to Charleston local tax based on where you live and work.
Check Your Pay Stub
You're subject to Charleston local tax if:
- You live in Charleston (residents pay on all income)
You're not subject to Charleston local tax if you live and work outside the city, even if you're a West Virginia resident.