West Virginia (WV) Paycheck Calculator 2026
Estimate take-home pay in West Virginia (WV) for salary or hourly work. On a $50,000 salary a single filer keeps about $40,911 a year, or $1,573 every two weeks.
Updated 2026-10-03 · 2026 IRS and West Virginia rates
| Bi-weekly | Annual | |
|---|---|---|
| Gross pay | $2,307.69 | $60,000 |
| Federal income tax | -$193.08 | -$5,020 |
| Social Security (6.2%) | -$143.08 | -$3,720 |
| Medicare | -$33.46 | -$870 |
| West Virginia income tax | -$71.77 | -$1,866 |
| Take-home pay | $1,866.30 | $48,524 |
- Take-home $48,524 80.9%
- Federal income tax $5,020 8.4%
- Social Security $3,720 6.2%
- Medicare $870 1.5%
- State tax $1,866 3.1%
Take-home pay vs. taxes at every income level in West Virginia
- Take-home pay
- Total taxes
Your result is ready
2026 take-home pay in West Virginia at common salaries
Single filer, standard deduction, no pre-tax deductions, paid bi-weekly.
| Salary | Federal | FICA | State + local | Take-home / yr | Per paycheck | Effective |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $727 | $25,558 | $983 | 14.8% |
| $50,000 | $3,820 | $3,825 | $1,444 | $40,911 | $1,573 | 18.2% |
| $75,000 | $7,670 | $5,738 | $2,546 | $59,047 | $2,271 | 21.3% |
| $100,000 | $13,170 | $7,650 | $3,691 | $75,489 | $2,903 | 24.5% |
| $150,000 | $24,734 | $11,475 | $5,981 | $107,810 | $4,147 | 28.1% |
| $250,000 | $51,304 | $15,514 | $10,561 | $172,621 | $6,639 | 31.0% |
- Take-home
- Total tax
West Virginia income tax rates for 2026
Single
| Taxable income over | Rate |
|---|---|
| $0 | 2.11% |
| $10,000 | 2.81% |
| $25,000 | 3.16% |
| $40,000 | 4.22% |
| $60,000 | 4.58% |
Standard deduction $0 · exemption $2,000
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 2.11% |
| $10,000 | 2.81% |
| $25,000 | 3.16% |
| $40,000 | 4.22% |
| $60,000 | 4.58% |
Standard deduction $0 · exemption $4,000
Key facts about West Virginia taxes
- SB 392 cut West Virginia income tax rates retroactive to January 1, 2026, to 2.11%, 2.81%, 3.16%, 4.22% and 4.58% (top rate on income over $60,000).
- Single, joint and head of household filers use the same brackets. Married filing separately uses brackets half as wide.
- West Virginia has no standard deduction. Each exemption (taxpayer, spouse, dependent) is worth $2,000.
- In 2025, Social Security benefits were fully exempt below $50,000 of federal AGI (single) or $100,000 (joint), and 65% exempt above those amounts.
- The state sales tax is 6%, and some municipalities add up to 1%.
Federal taxes withheld from every West Virginia paycheck
| Federal bracket (2026, single) | Rate |
|---|---|
| Over $0 | 10% |
| Over $12,400 | 12% |
| Over $50,400 | 22% |
| Over $105,700 | 24% |
| Over $201,775 | 32% |
| Over $256,225 | 35% |
| Over $640,600 | 37% |
More West Virginia calculators
- West Virginia (WV) paycheck calculator
- West Virginia income tax calculator
- West Virginia sales tax calculator
- Compare West Virginia with any state
What this calculator simplifies
- Ignores the low-income exclusion, senior and retirement modifications, the Social Security subtraction and the family tax credit.
- Municipal service/user fees charged per worker in some cities are not modeled.
Form IT-104 and the 2026 withholding update
West Virginia employers withhold state tax using Form IT-104, the Employee’s Withholding Exemption Certificate, and the state’s percentage or table method. SB 392, signed March 31, 2026 and effective June 12, 2026, cut rates by 5% retroactive to January 1. The Tax Division has posted updated 2026 withholding tables (IT-100.2.A and IT-100.2.B) and a revised IT-104.
Paychecks before the new tables were withheld at the old rates. That over-withholding comes back when you file your 2026 IT-140. The new rates run from 2.11% to 4.58% on taxable income over $60,000.
Reciprocity with five neighboring states
West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. Residents of those states whose only West Virginia income is wages owe no West Virginia income tax on that pay; they pay their home state instead. If West Virginia tax was withheld anyway, it is refunded through the special nonresident section of the IT-140.
- Ask your employer to withhold for your home state instead of West Virginia.
- Residents of Pennsylvania or Virginia who spend more than 183 days in West Virginia are treated as West Virginia residents and must file Form IT-140 as residents.
- Workers from any other state pay West Virginia tax on wages earned in West Virginia and file as nonresidents.
Bi-weekly paychecks
West Virginia’s payday law requires at least bi-weekly paydays (U.S. Department of Labor summary). Single filer, 2026 rates, no pre-tax deductions:
| Salary | Bi-weekly gross | Federal | FICA | WV tax | Bi-weekly take-home |
|---|---|---|---|---|---|
| $30,000 | $1,154 | $55 | $88 | $28 | $983 |
| $50,000 | $1,923 | $147 | $147 | $56 | $1,573 |
| $70,000 | $2,692 | $253 | $206 | $89 | $2,145 |
| $100,000 | $3,846 | $507 | $294 | $142 | $2,903 |
| $150,000 | $5,769 | $951 | $441 | $230 | $4,147 |
Exemptions do the work of a standard deduction
West Virginia has no standard deduction. Each exemption on the IT-104, for you, your spouse and each dependent, is worth $2,000 a year. For a single filer on $50,000, taxable income is $48,000 and state tax about $1,444, or $56 per check.
A married couple on $90,000 pays about $3,141; with two children, the two extra exemptions bring it down to about $2,958. Claim every dependent on your IT-104, because the exemption is the only income reduction most West Virginia workers get.
Minimum wage and local fees
West Virginia’s minimum wage is $8.75 an hour for employers with six or more employees at one location (U.S. Department of Labor). Overtime follows the federal 40-hour rule.
West Virginia has no local income taxes, but some cities charge a flat municipal service or user fee per employee that can appear on your pay stub. Our calculator does not include these fees.
Frequently asked questions
Does West Virginia have a state income tax?
Yes. West Virginia has a progressive income tax for 2026 with rates from 2.11% up to 4.58%.
How much is take-home pay on $75,000 in West Virginia (WV)?
A single filer earning $75,000 in West Virginia takes home about $59,047 a year ($2,271 per bi-weekly paycheck) in 2026, after $7,670 federal income tax, $5,738 FICA and $2,546 in state and local taxes. That is an effective rate of 21.3%.
What is the sales tax rate in West Virginia?
The West Virginia state sales tax rate is 6.00%. With local taxes the average combined rate is 6.60%, and the highest combined rate is 7.00%.
What is the 2026 federal standard deduction?
$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.
How much Social Security and Medicare is withheld?
Employees pay 6.2% Social Security on wages up to $184,500 in 2026, and 1.45% Medicare on all wages, plus 0.9% Additional Medicare on wages over $200,000 (single).
What form sets West Virginia withholding?
Form IT-104, the West Virginia Employee’s Withholding Exemption Certificate. A revised version was issued with the 2026 tables.
I live in Ohio and work in West Virginia. Do I pay West Virginia tax?
No, if wages are your only West Virginia income. West Virginia has reciprocity with Kentucky, Maryland, Ohio, Pennsylvania and Virginia.
How often must West Virginia employers pay?
At least every two weeks, according to the U.S. Department of Labor’s state payday summary.
What is the minimum wage in West Virginia?
$8.75 an hour for employers with six or more employees at one location; the federal $7.25 applies where state law does not.
Sources
Figures are taken from official government publications and were last reviewed on 2026-10-03.
- WV Tax Division: 2026 Income Tax Rate Cut (SB 392)
- WV Tax Division: 2025 IT-140 Forms and Instructions
- Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (as of July 1, 2026)
- Rev. Proc. 2025-32 (2026 inflation adjustments incl. OBBBA)
- IRS: Tax inflation adjustments for tax year 2026, including OBBBA amendments
- IRS: 401(k) limit increases to $24,500 for 2026, IRA limit increases to $7,500
- Rev. Proc. 2025-19 (2026 HSA limits)
- IRS: Correction to SALT deduction amount in the 2026 Form 1040-ES
- IRS Topic No. 560, Additional Medicare Tax
- IRS Topic No. 559, Net Investment Income Tax
- IRS: Working Families Tax Cuts (OBBBA) deductions for working Americans and seniors
- IRS: Child Tax Credit
- IRS Publication 15 (2026), Employer’s Tax Guide (supplemental wage withholding)
- IRS Instructions for Forms W-2G and 5754 (gambling withholding)
- SSA 2026 Cost-of-Living Adjustment Fact Sheet
- U.S. Department of Labor: State Payday Requirements
- U.S. Department of Labor: State Minimum Wage Laws (updated July 1, 2026)
- IRS: About Form W-4, Employee’s Withholding Certificate