West Virginia Self-Employment Tax Calculator

Calculate your self-employment tax, federal income tax, and West Virginia state income tax as a freelancer or 1099 contractor. West Virginia has a progressive income tax with rates from 2.

Annual Tax Breakdown

1099 Income
$85,000
Business Expenses
-$10,000
Net Profit
$75,000
Net Earnings (92.35%)(SE tax base)
$69,263
Social Security (12.4%)
-$8,589
Medicare (2.9%+)
-$2,009
Total SE Tax
-$10,597
SE Deduction (50%)(reduces income tax)
$5,299
Federal Income Tax
-$6,794
State Income Tax
-$2,952
Total Tax Owed
$20,343

Summary

Total Income
$75,000
Total Taxes
-$20,343
After-Tax Income
$54,657
Effective Tax Rate(on total income)
27.1%

Quarterly Estimated Payments

Q1 (Jan-Mar)Due April 15
$5,086
Q2 (Apr-May)Due June 15
$5,086
Q3 (Jun-Aug)Due September 15
$5,086
Q4 (Sep-Dec)Due January 15 (next year)
$5,086
Each Quarterly Payment
$5,086

Tax Breakdown

See your complete freelancer financial picture

Your estimated quarterly tax payment is $5,086. Model your freelance income alongside expenses, savings, and investments in the full simulator.

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West Virginia Tax Overview for Freelancers

West Virginia has a progressive income tax with rates from 2.36% to 5.12%. The state has a low cost of living. Self-employed individuals in West Virginia pay federal self-employment tax (15.3%) plus federal income tax, and West Virginia state income tax on their net self-employment earnings.

Progressive rates up to 5.12%Rates being reducedVery low cost of livingPartial Social Security taxation

Self-Employment Taxes in West Virginia

If you work as a freelancer or independent contractor in West Virginia, your tax situation involves multiple layers: federal self-employment tax, federal income tax, and West Virginia state income tax. Understanding how each component works helps you plan your quarterly estimated payments and maximize your deductions.

West Virginia Income Tax for Freelancers

West Virginia has a progressive income tax with rates from 2.36% to 5.12%. The state has a low cost of living.

Cost of Living for Freelancers in West Virginia

West Virginia has a cost of living about 13% below the national average, with some of the most affordable housing in the country. As a freelancer in West Virginia, your effective earnings depend not just on your tax rate but also on what your after-tax income can buy. Consider local costs for housing, coworking spaces, and daily expenses when setting your rates.

Financial Tips for West Virginia Freelancers

  • West Virginia's top rate of 5.12% is moderate and the low cost of living maximizes purchasing power
  • West Virginia has been gradually reducing tax rates
  • West Virginia partially taxes Social Security benefits
  • The low cost of living makes West Virginia attractive for remote workers

Key West Virginia Tax Features

  • Progressive rates up to 5.12%
  • Rates being reduced
  • Very low cost of living
  • Partial Social Security taxation

Model Your West Virginia Freelance Finances Over Time

This calculator shows your West Virginia tax bill. Trajectoryy's full simulator models your freelance income alongside expenses, savings, investments, and more — month by month for years into the future.

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Frequently Asked Questions

How is self-employment tax calculated in West Virginia?
Self-employed workers in West Virginia pay federal self-employment tax (15.3% on 92.35% of net earnings), federal income tax, and West Virginia state income tax. West Virginia has a progressive income tax with rates from 2.36% to 5.12%. The state has a low cost of living.
How much will I owe in quarterly taxes as a freelancer in West Virginia?
Your quarterly estimated tax payment in West Virginia depends on your total tax liability — including SE tax, federal income tax, and West Virginia state income tax. Use the calculator above to estimate your quarterly payments. As a general rule, freelancers should set aside 25-35% of their net income for taxes.
What business deductions are available for West Virginia freelancers?
Freelancers in West Virginia can deduct the same federal business expenses as in any state: home office, equipment, software, health insurance, vehicle expenses, and more. These deductions also reduce your West Virginia state taxable income, providing additional state tax savings.
Does West Virginia have any special taxes for self-employed workers?
West Virginia does not have a separate self-employment tax. However, your net self-employment income is subject to West Virginia's regular income tax (5.12% top rate) in addition to federal self-employment tax and federal income tax.
Should I form an LLC or S-Corp as a freelancer in West Virginia?
The decision to form an LLC or S-Corp in West Virginia depends on your income level. Generally, if your net self-employment income exceeds $50,000-$60,000, an S-Corp election may save you money by allowing you to pay yourself a reasonable salary (subject to FICA/Medicare) while taking the rest as distributions (not subject to SE tax). Consult a West Virginia tax professional for advice specific to your situation.

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