West Virginia paycheck calculator
West Virginia has five income tax brackets, and in 2026 lawmakers cut every rate by 5% and applied the cut back to January 1. The Tax Division issued new withholding tables in March 2026. Unusually, West Virginia's standard withholding tables assume a two-earner household, and single or one-earner workers have to opt in to the lower rate.
Take-home per paycheck
$2,263
- Take-home per year
- $58,837
- Total taxes per year
- $16,164
- Effective tax rate
- 21.6%
- Marginal tax rate
- 34.2%
- Assumes 1 exemption on Form IT-104 and the standard two-earner tables. Single, head-of-household and one-earner married employees with one job can check line 5 to be withheld at a lower rate.
Take-home per paycheck: $2,263 every 2 weeks
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $2,885 | $75,000 |
| Federal income tax | −$295 | −$7,670 |
| Social Security | −$179 | −$4,650 |
| Medicare | −$42 | −$1,088 |
| State income tax | −$106 | −$2,756 |
| Take-home pay | $2,263 | $58,837 |
- Take-home pay$58,83778%
- Federal income tax$7,67010%
- Social Security & Medicare$5,7388%
- State & local taxes$2,7564%
How West Virginia taxes your paycheck
- Up to 4.58%
- Five brackets from 2.11% to 4.58% for 2026, after a 5% cut passed in 2026 and applied back to January 1.
- None
- West Virginia has no state payroll tax withheld from employees.
- None
- West Virginia cities and counties do not levy local income taxes, so only state income tax is withheld. There is no employee-paid state disability or paid family leave tax.
- Aggregate
- West Virginia withholds a bonus at the rate from the annual withholding table that applies to your regular annual pay, which is 4.58% for most full-time salaries on the standard tables.
West Virginia income tax rates for 2026
These are the return rates. Your employer withholds using West Virginia's withholding method (Percentage method (WV IT-100.2A, March 2026)), which the calculator above follows.
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% |
| Over $60,000 | 4.58% |
| Taxable income | Rate |
|---|---|
| $0 – $5,000 | 2.11% |
| $5,000 – $12,500 | 2.81% |
| $12,500 – $20,000 | 3.16% |
| $20,000 – $30,000 | 4.22% |
| Over $30,000 | 4.58% |
| Item | Amount |
|---|---|
| Personal exemption (each taxpayer, spouse, dependent) | $2,000 |
$45,300 in West Virginia
$45,300 is the median annual wage in West Virginia (May 2025, BLS OEWS). A single filer paid every two weeks with no other income or deductions takes home $37,201 a year, or $1,431 per paycheck.
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $1,742 | $45,300 |
| Federal income tax | -$125 | -$3,256 |
| Social Security | -$108 | -$2,809 |
| Medicare | -$25 | -$657 |
| State income tax | -$53 | -$1,378 |
| Take-home pay | $1,431 | $37,201 |
How West Virginia withholding works
Employers subtract a fixed amount for each exemption on your Form IT-104 from your pay, then apply the percentage table for your pay period and round to the nearest dollar.
The standard tables are built for married couples who both work and for people with more than one job, so they withhold at higher rates. If you are single, head of household, or married with a spouse who does not work, and you have only one job, you can check the box on line 5 of the IT-104 to have tax withheld from the lower one-earner table.
On the IT-104 you claim one exemption for yourself, one for your spouse if not claimed on another certificate, and one for each dependent. West Virginia has no standard deduction, so exemptions are the only amount subtracted before tax.
Pre-tax deductions and bonuses
The Tax Division says compensation subject to federal withholding is subject to West Virginia withholding, so traditional 401(k) deferrals, pre-tax health premiums and cafeteria-plan HSA contributions lower West Virginia withholding wages just as they lower federal wages.
For a bonus, your employer annualizes your regular pay and withholds the bonus at the rate from the annual table that applies to pay above that level. For most full-time salaries on the standard table that is the top rate.
Working across the state line
Residents of Kentucky, Maryland, Ohio, Pennsylvania and Virginia who work in West Virginia and earn only wages there can file Form IT-104NR so their employer does not withhold West Virginia tax.
No local income tax
West Virginia cities and counties do not levy income taxes on wages. There is also no employee-paid state disability or paid family leave tax.
What changed recently
- 2026: SB 392, signed March 31, 2026, cut all personal income tax rates by 5% retroactive to January 1, 2026, bringing the brackets to 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. Source
- 2026: The Tax Division published updated percentage-method (IT-100.2A) and wage-bracket (IT-100.2B) withholding tables in March 2026 reflecting the new rates. Source
Questions people ask
What are West Virginia's income tax rates for 2026?
2.11% on the first $10,000 of taxable income, 2.81% up to $25,000, 3.16% up to $40,000, 4.22% up to $60,000 and 4.58% above $60,000. Married couples filing separately use brackets half as wide.
Why is West Virginia withholding so high on my paycheck?
The standard withholding tables assume two earners or two jobs and withhold at higher rates. If you are single, head of household, or married with a non-working spouse and have one job, check line 5 on Form IT-104 to use the lower one-earner tables.
How many exemptions can I claim on West Virginia Form IT-104?
One for yourself, one for your spouse (if not claimed on your spouse's certificate), and one for each dependent you will claim on your return. Each exemption is worth $2,000 of income a year.
Does West Virginia have a standard deduction?
No. West Virginia uses a $2,000 personal exemption for you, your spouse and each dependent instead of a standard deduction.
Do I pay West Virginia tax if I live in a neighboring state?
Not on wages if you live in Kentucky, Maryland, Ohio, Pennsylvania or Virginia and your only West Virginia income is wages. File Form IT-104NR with your employer to stop West Virginia withholding.
How are bonuses taxed in West Virginia?
Your employer annualizes your regular pay and withholds the bonus at the rate from the annual withholding table for income above that amount, which is 4.58% for most full-time salaries on the standard table.
Sources
- WV IT-100.2A Tables for Percentage Method of Withholding (March 2026) · retrieved 2026-10-16
- WV IT-100.2B Employer's Withholding Tax Tables (March 2026) · retrieved 2026-10-16
- WV IT-104 Employee's Withholding Exemption Certificate · retrieved 2026-10-16
- 2026 Income Tax Rate Cut · retrieved 2026-10-16
- Withholding Help and General Information · retrieved 2026-10-16
- Publication 15-T (2026), Federal Income Tax Withholding Methods · retrieved 2026-10-16
- Publication 15 (2026), (Circular E), Employer's Tax Guide · retrieved 2026-10-16
- Rev. Proc. 2025-32: 2026 inflation-adjusted tax items · retrieved 2026-10-16
- Form W-4 (2026), Employee's Withholding Certificate · retrieved 2026-10-16
- Publication 505 (2026), Tax Withholding and Estimated Tax · retrieved 2026-10-16
- Form 1040-ES (2026), Estimated Tax for Individuals · retrieved 2026-10-16
- Schedule 1-A (Form 1040) 2026, Additional Deductions (early-release draft) · retrieved 2026-10-16
- Schedule 8812 (Form 1040) 2026, Credits for Qualifying Children and Other Dependents (early-release draft) · retrieved 2026-10-16
- Working Families Tax Cuts: Individuals and workers (tips, overtime, seniors, car loan interest) · retrieved 2026-10-16
- Working Families Tax Cuts provisions (charitable deduction for non-itemizers, Section 70424) · retrieved 2026-10-16
- Child Tax Credit · retrieved 2026-10-16
- IR-2025-111: 401(k) limit increases to $24,500 for 2026 · retrieved 2026-10-16
- Rev. Proc. 2025-19: 2026 HSA limits · retrieved 2026-10-16
- BLS Occupational Employment and Wage Statistics (OEWS), May 2025, median annual wage by state · retrieved 2026-10-16