West Virginia LLC tax calculator
See what your West Virginia LLC owes both ways — as a default pass-through and as an LLC taxed as an S-corporation, with West Virginia's 4.82% state income tax pre-filled.
Your LLC
S-corp election saves
$4,653
Before payroll-filing and accounting costs, typically $1,200–$2,500 a year.
What do you do? Tap one to tailor this.
Default LLC (Schedule C)
- Self-employment tax
- $16,955
- Federal income tax
- $11,057
- State tax
- $5,784
- Total tax
- $33,796
LLC taxed as an S-corp
- Payroll tax on salary
- $9,180
- Distribution (no payroll tax)
- $60,000
- Federal income tax
- $14,179
- State tax
- $5,784
- Total tax
- $29,143
Don't miss your next IRS payment
Email me S-corp election saves about $4,653 a year and one reminder a week before it's due. No account, no spam.
West Virginia self-employed tax at a glance
| State income tax | Graduated, up to 4.82% |
|---|---|
| Self-employment tax | 15.3% federal (12.4% Social Security + 2.9% Medicare) |
| Social Security wage base | $184,500 (2026) |
| Local income tax | No broad local income tax on business profit |
| Quarterly estimate dates | Federal and state: Apr 15, Jun 15, Sep 15, Jan 15 |
| Typical total rate on $100k profit | About 26.7% (~$26,735) |
What West Virginia tax looks like at four profit levels
Single filer, standard deduction, 20% QBI deduction applied, West Virginia rate of 4.82% included. Your own number depends on filing status and deductions — use the calculator above for that.
| Net profit | Self-employment tax | Federal income tax | West Virginia tax | Total | Set aside monthly |
|---|---|---|---|---|---|
| $50,000 | $7,065 | $2,370 | $2,410 | $11,845 (23.7%) | $987 |
| $75,000 | $10,597 | $4,600 | $3,615 | $18,812 (25.1%) | $1,568 |
| $100,000 | $14,130 | $7,786 | $4,820 | $26,735 (26.7%) | $2,228 |
| $150,000 | $21,194 | $15,964 | $7,230 | $44,388 (29.6%) | $3,699 |
LLC taxes in West Virginia
West Virginia's top rate is around 4.82% after recent cuts.
An LLC is a legal structure, not a tax structure. By default the IRS taxes a single-member West Virginia LLC like a sole proprietorship, so every dollar of profit carries the 15.3% self-employment tax on top of income tax.
An S-corp election moves part of that profit out of payroll tax by paying yourself a defensible salary. The savings are federal — West Virginia income tax still applies to the whole profit — and they only clear the cost of payroll, quarterly 941s and an 1120-S return once profit is high enough.
Frequently asked questions
How much tax does an LLC pay in West Virginia?
A default West Virginia LLC pays no entity-level federal tax — profit flows to your personal return, where it faces 15.3% self-employment tax and federal income tax after the QBI deduction. West Virginia uses graduated brackets topping out near 4.82%, layered on top of federal income tax and the 15.3% self-employment tax.
Is an S-corp election worth it in West Virginia?
The savings come from federal payroll tax, not West Virginia income tax, which still applies to all profit. The crossover is usually around $80,000–$100,000 of profit, and any state franchise or LLC fee pushes it slightly higher.
What is a reasonable S-corp salary in West Virginia?
What you would pay an unrelated person to do your job in your West Virginia market, supported by pay data and hours worked. An artificially low salary to shift profit into distributions is a well-known audit trigger.
Does an West Virginia LLC owe quarterly estimated taxes?
Yes — the owner makes federal estimates once expected tax reaches $1,000, and West Virginia runs a parallel state estimate schedule.
Are there local taxes on LLC income in West Virginia?
West Virginia does not layer a broad local income tax on pass-through business income, so state and federal are the two layers to plan for.
Estimates only, using projected 2026 federal figures and state rates for planning. Not tax advice.
More West Virginia calculators
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