Paycheck · West Virginia · 2026

West Virginia Paycheck Calculator

West Virginia taxes wages at 2.11% to 4.58%. Estimate your 2026 take-home pay after federal and West Virginia taxes.

Last reviewed October 9, 2026 · Calculation tax.paycheck v2.0.0

Your pay and filing details

2026 federal rules plus your state's income tax, local tax and payroll programs. Your numbers stay in your browser.

State you live and work in

We assume you live and work in the same state.

How you're paid

Salary (yearly)Hourly

Annual gross pay from this job

Before any deductions.

Hourly rate

Regular hours a week

Overtime hours a week (optional)

Overtime pay rate (optional)

Filing status

Pay frequency

Dependents (optional)

Used for state exemptions and credits. For federal credits, use the fields below.

Spouse's yearly wages (optional)

Affects the yearly tax estimate on a joint return. If blank, we show the result as if there is no other household income — and say so.

Pre-tax deductions (per year)

Reduce income tax only (optional)

Usually traditional 401(k) or 403(b) contributions. Social Security and Medicare still apply.

Reduce income tax and Social Security/Medicare (optional)

Usually health, dental or vision premiums and FSA/HSA contributions through a Section 125 plan. Check your pay stub or ask payroll.

Federal tax credits you expect to claim (optional)

For the yearly estimate only, e.g. the child tax credit. We don't work out eligibility.

Form W-4 entries (optional — affects federal withholding)

W-4 Step 1(c) filing status

Step 2 box checked (two jobs, or spouse works)

Step 3: claim dependents and other credits (optional)

Step 4(a): other income (per year) (optional)

Step 4(b): deductions (per year) (optional)

The 2026 W-4 worksheet lets you include expected tips, overtime, car-loan interest and senior deductions here.

Step 4(c): extra withholding per paycheck (optional)

Estimated take-home pay per paycheck

$1,866.30

after federal, West Virginia taxes

Estimate · 2026 tax rules

Each paycheck · 26 a year

Gross pay: $2,307.69
Pre-tax deductions: −$0.00
Federal income tax withheld: −$193.08
Social Security (6.2%): −$143.08
Medicare (1.45%): −$33.46
State income tax (estimate): −$71.77
Local income tax (estimate): −$0.00
State payroll deductions: −$0.00
Take-home pay: $1,866.30

For the whole year

Gross pay: $60,000.00
Take-home pay: $48,523.90
Share of gross you keep: 80.9%
Federal income tax owed (estimate): $5,020.00
Federal effective / marginal rate: 8.4% / 12%
State income tax owed (estimate): $1,866.10
State effective / marginal rate: 3.1% / 4.22%

West Virginia details

State taxable income: $58,000.00
State income tax for the year: $1,866.10

Uses the 2026 rate cut (SB 392). The low-income earned income exclusion and Family Tax Credit aren't included.

West Virginia paycheck guide: rates, deductions and sources

Federal withholding vs. estimated federal tax

Federal income tax withheld over the year: $5,020.00
Difference: About even

A positive difference suggests a federal refund; a negative one suggests you may owe. Other income, deductions and credits change it.

Federal tax brackets applied to your taxable income

How your federal taxable income is taxed
Rate	Income in this bracket	Tax
10%	$12,400.00	$1,240.00
12%	$31,500.00	$3,780.00

How state tax is estimated

We estimate the state income tax you'll owe for the year — wages, minus pre-tax deductions your state allows, minus its standard deduction and exemptions — then apply the state's 2026 brackets and credits, and divide by your number of paychecks. Your employer's withholding uses each state's own formula, so individual paychecks can differ by a few dollars. Employee-paid state programs (disability insurance, paid family leave and similar) are shown separately with their wage caps.

Calculation tax.state-wages v1.0.0; paycheck tax.paycheck v2.0.0; federal tax.federal-paycheck v1.0.0.

West Virginia paycheck taxes at a glance

West Virginia payroll taxes for 2026
Item	West Virginia
State income tax on wages	2.11% to 4.58%
Brackets	5 for single filers
Standard deduction (single)	None
Local income tax	None on wages
Employee-paid state programs	None
Take-home on $60,000 (single, biweekly)	$1,866.30 per paycheck · $48,524 a year
Rank for take-home on $60,000	22 of 51 (1 = keeps the most)

West Virginia income tax brackets

West Virginia taxes each slice of taxable income at its own rate, like the federal system. Taxable income is your wages minus the pre-tax deductions West Virginia allows and the deductions and exemptions below.

West Virginia 2026 income tax brackets (taxable income)
Rate	Single	Married filing separately
2.11%	$0 – $10,000	$0 – $5,000
2.81%	$10,000 – $25,000	$5,000 – $12,500
3.16%	$25,000 – $40,000	$12,500 – $20,000
4.22%	$40,000 – $60,000	$20,000 – $30,000
4.58%	Over $60,000	Over $30,000

Deductions, exemptions and credits

West Virginia standard deduction, exemptions and personal credits
Filing status	Standard deduction	Personal exemption	Personal credit
Single	None	$2,000	None
Married filing jointly	None	$4,000	None
Married filing separately	None	$2,000	None
Head of household	None	$2,000	None

Dependents: $2,000 exemption each.
Traditional 401(k) contributions reduce West Virginia taxable wages.
Section 125 health premiums reduce West Virginia taxable wages.

Example paychecks in West Virginia

Single filer, biweekly pay, no pre-tax deductions
Annual pay	Gross per paycheck	Federal tax + FICA	State & local tax	State programs	Take-home per paycheck	Share kept
$40,000	$1,538.46	$218.46	$40.13	$0.00	$1,279.87	83.2%
$60,000	$2,307.69	$369.62	$71.77	$0.00	$1,866.30	80.9%
$80,000	$3,076.92	$572.69	$106.73	$0.00	$2,397.50	77.9%
$100,000	$3,846.15	$800.77	$141.96	$0.00	$2,903.43	75.5%
$150,000	$5,769.23	$1,392.65	$230.03	$0.00	$4,146.54	71.9%

West Virginia vs. neighboring states

Single filer, $60,000 a year, biweekly, no local tax
State	Income tax on wages	Take-home a year	Per paycheck
West Virginia	2.11% to 4.58%	$48,524	$1,866.30
Kentucky	Flat 3.5%	$48,408	$1,861.83
Maryland	2% to 6.5%	$47,906	$1,842.54
Ohio	Flat 2.75%	$49,184	$1,891.67
Pennsylvania	Flat 3.07%	$48,506	$1,865.62
Virginia	2% to 5.75%	$47,754	$1,836.70

See all 50 states and DC side by side at any salary.

Bonuses and other supplemental pay

Federal withholding on a bonus paid separately is usually a flat 22% (37% on supplemental pay over $1 million in a year). West Virginia doesn't publish a single flat rate we could confirm, so employers typically add the bonus to regular pay for the period when working out state withholding. Use the bonus tax calculator to see what a bonus check will look like.

What this estimate leaves out

Uses the 2026 rate cut (SB 392). The low-income earned income exclusion and Family Tax Credit aren't included.
We assume you live and work in West Virginia. Federal limitations are listed on the main paycheck calculator.

Sources and verification

Figures checked on October 9, 2026 (read from the state's own publications). 2026 rate schedules (including the MFS schedule) read on the WV Tax Division SB 392 page. Exemption rules read in the 2025 IT-140 instructions. Tax Foundation 2026 was checked but predates SB 392.

Personal Income Tax Reduction Bill (SB 392) - 2026 rates — West Virginia Tax Division. Accessed 2026-10-09.
2025 IT-140 Personal Income Tax Forms and Instructions — West Virginia Tax Division. Accessed 2026-10-09.
West Virginia law lowers personal income tax rate retroactive to January 1, 2026 — EY Tax News. Accessed 2026-10-09.
State Individual Income Tax Rates and Brackets, 2026 — Tax Foundation. Accessed 2026-10-09.