Take-home pay in West Virginia by business structure

At $100,000 of profit, an owner in West Virginia keeps $79,126 as an LLC taxed as an S corp and $74,268 as a sole proprietor, after 2026 taxes and fees. Change the profit to see your own numbers.

$79,126 a year

kept from $100,000 of profit as an LLC taxed as an S corp in West Virginia, after every tax and fee counted here. That is $9,474 more than as a C corporation.

West Virginia, 2026: $100,000 profit, single filer

Structure	Taxes and fees	You keep	Share
Sole proprietorship	$25,732	$74,268	74%
Single-member LLC	$25,748	$74,252	74%
LLC taxed as an S corp most	$20,874	$79,126	79%
S corporation	$20,874	$79,126	79%
C corporation	$30,348	$69,652	70%

What West Virginia takes from a business owner

West Virginia taxes personal income in 5 brackets, from 2.11% to 4.58% (2026, single filer).tax.wv.gov, checked Oct 23, 2026
An LLC pays the state Annual Report, $25 a yearsos.wv.gov, checked Oct 23, 2026.
An S corp in West Virginia can elect to pay the state's income tax itself, a pass-through entity tax of 4.58%, and the owner gets a credit for it. The company deducts it on the federal return, so it is not held to the SALT cap. The calculator uses it when it lowers the totaltax.wv.gov.
An S corp owner on payroll pays West Virginia unemployment tax at 2.7% on the first $9,500 of salary in the first yearwvlegislature.gov, checked Oct 23, 2026.

What you keep at each profit

Profit	Sole prop	LLC	LLC as S corp	S corp	C corp
$50,000	$38,973	$38,955	$39,181	$39,181	$36,560
$100,000	$74,268	$74,252	$79,126	$79,126	$69,652
$150,000	$106,897	$106,881	$114,629	$114,629	$98,718
$250,000	$173,756	$173,742	$184,039	$184,039	$158,537
$500,000	$310,186	$310,171	$339,052	$339,052	$301,433

Single filer, no other income, revenue 1.5 times profit, the default salary for S and C corps. The most kept at each profit is green.

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