West Virginia paycheck calculator

Take-home pay in West Virginia after federal and West Virginia income tax, Social Security, Medicare and your deductions, using the 2026 withholding rules.

State you live and work in

2026 rules for West Virginia.

Pay

I'm paid

Salary (per year, before taxes)

How often you're paid

Your Form W-4

Filing status

Children under 17

$2,200 each in Step 3, if your income is $200,000 or less ($400,000 married filing jointly).

Other dependents

$500 each in Step 3.

Pre-tax and after-tax deductions

401(k) or 403(b) contribution

Traditional (pre-tax). Put a Roth contribution under after-tax deductions.

Health insurance, HSA and FSA

Pre-tax premiums and contributions through payroll; they also lower Social Security and Medicare.

After-tax deductions

Roth 401(k), union dues, garnishments.

More Form W-4 options

Step 2: two jobs, or married and your spouse works

Only if you checked the box in Step 2(c) of your W-4.

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

Step 4(b): deductions (per year)

From the W-4's Deductions Worksheet: tips, overtime, car loan interest, the senior deduction, itemizing.

Step 4(c): extra withholding

Take-home pay per paycheck

$1,858.91

$48,331.59 a year from $59,999.94 gross, 26 paychecks.

Gross pay, each deduction and take-home pay, per paycheck and per year
Item	Per paycheck	Per year
Gross pay	$2,307.69	$59,999.94
Federal income tax	−$193.08	−$5,020.08
Social Security	−$143.08	−$3,720.00
Medicare	−$33.46	−$870.00
West Virginia income tax	−$79.16	−$2,058.27
Take-home pay	$1,858.91	$48,331.59

Taxes as a share of pay: 19.4%
Federal taxable wages (year): $59,999.94

Estimates for planning, not tax advice. Your employer's payroll may round differently, and your tax bill when you file can differ from what's withheld.

How West Virginia taxes your paycheck in 2026

West Virginia's 2026 rates, cut 5% by a law retroactive to January 1, range from 2.11% to 4.58%. By default employers withhold on a "two earner" table that reaches the top 4.58% rate at $45,000 of taxable wages, after $2,000 for each exemption; single-job workers can ask for a lower-rate table. Traditional 401(k) contributions and pre-tax health premiums are not taxed. There are no employee-paid state payroll taxes or city income taxes.

West Virginia withholding rates, 2026: all filing statuses
Taxable income	Rate
$0 to $7,500	2.11%
$7,500 to $18,750	2.81%
$18,750 to $30,000	3.16%
$30,000 to $45,000	4.22%
Over $45,000	4.58%

Exemptions: $2,000 for you, $2,000 for a spouse, $2,000 per dependent.
A traditional 401(k) lowers your West Virginia taxable wages; pre-tax health premiums do.

City and county taxes

West Virginia cities do not levy an income tax on wages. Some cities charge people who work there a flat weekly "city service" or "user" fee of a few dollars, which is not included here.

What this calculator simplifies

The calculator uses West Virginia's default "two earner / two or more jobs" withholding table, which the Tax Division applies to all employees unless they ask for the lower rate. If you are single, head of household, or married with a non-working spouse, have only one job, and check line 5 of Form WV/IT-104, you are withheld on the optional "one earner / one job" table instead (2.11% to $10,000, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000, 4.58% above), which withholds about $18 a year less at $20,000 of wages and about $190 to $200 a year less from roughly $60,000 up.
The 2026 rate cut (S.B. 392) was signed March 31, 2026 and is retroactive to January 1; paychecks earlier in 2026 may have been withheld on the previous, slightly higher tables. The calculator uses the 2026 rates for the whole year.
We assume Form WV/IT-104 claims 1 exemption for you, 1 for a spouse when married (assuming neither is claimed on another certificate), and 1 per dependent, at $2,000 each.
The state's table rounds its base amounts to the cent (for example $1,462.88), so the calculator's figure can differ by under a cent; the Tax Division also tells employers to round each paycheck's withholding to the nearest whole dollar.
This is withholding, not your final West Virginia tax. Your return uses the single bracket schedule (the one-earner table above) for both single and joint filers, plus credits not reflected here.

Sources

WV Tax Division Form WV/IT-100.2A: Tables for Percentage Method of Withholding (March 2026)
WV Tax Division Form WV/IT-100.1A: Employer's Withholding Tax Tables (instructions, exemption amounts, Form WV/IT-104)
WV Tax Division: 2026 Income Tax Rate Cut (S.B. 392, retroactive to January 1, 2026)
IRS Publication 15-T (2026) for federal withholding, and Publication 15 (2026) for Social Security and Medicare.

How every number is worked out is on the methodology page.

All tools

Home

Pay

Loans

Guides