West Virginia Self-Employment Tax Calculator 2026
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West Virginia freelancers pay federal SE tax plus up to 6.5% West Virginia income tax.
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Gross income minus business expenses
Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.
West Virginia self-employment tax questions
What is the self-employment tax rate in West Virginia?
The self-employment tax rate is 15.3% on net self-employment earnings up to $184,500 for 2026, then 2.9% above that. It is a federal tax, so the rate in West Virginia is the same as every other state. West Virginia separately taxes that income at up to 6.5%.
Do freelancers in West Virginia pay self-employment tax?
Yes. Every freelancer and independent contractor in the US, West Virginia included, owes self-employment tax once net self-employment earnings reach $400 for the year. You can deduct half of the SE tax from gross income on your federal return.
Does West Virginia have its own self-employment tax?
No. West Virginia does not levy a separate self-employment tax. It taxes self-employment income as ordinary income at up to 6.5%, which is a different tax from the federal 15.3% SE tax. West Virginia freelancers pay federal SE tax plus up to 6.5% West Virginia income tax.
How much of self-employment tax is deductible in West Virginia?
Half of your self-employment tax is deductible from gross income on your federal return, which lowers federal income tax but not the SE tax itself. The deduction is federal; West Virginia treatment follows its own rules for calculating state taxable income.
Tax Information Notice
This content is for informational and educational purposes only. It does not constitute tax, legal, or financial advice. Tax laws change frequently. Always consult a qualified CPA or Enrolled Agent for your specific situation.