West Virginia Income Tax Calculator

At a glance

Everything below is for tax year 2026 and a single filer unless stated otherwise. Rates, brackets and deductions come from the Tax Foundation tables in force on January 1, 2026, as amended by state laws enacted through June 2026; federal amounts come from IRSRevenue Procedure 2025-32.

Verified: October 6, 2026. Amended for 2026 by SB 392 (31 March 2026): top rate 4.58%. How we calculate · A figure looks wrong? Report it

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Paycheck examples

Four salaries, all computed by this site's own engine: single filer, paid every two weeks, no 401(k) deferral, no health premiums and no local tax. “Take-home” is what lands in the account each payday after every withholding below.

Payroll taxes on a West Virginia paycheck

A $75,000 salary paid every two weeks, single filer, no 401(k) deferral, no health premiums and no local tax. Each line below comes off the gross before the money lands; the last column is what that line costs out of every dollar earned.

Payroll taxes come in two halves. The table above is the employee half — what is withheld from you. The employer half is paid on top of your salary and never shows up on a pay stub: a matching share of Social Security and Medicare, federal unemployment insurance (FUTA) and West Virginia's own unemployment insurance. It changes what you cost to employ, not what you take home, and this calculator does not model it. Working for yourself means carrying both halves — the 1099 calculator prices that in.

Withholding forms and payroll rules in West Virginia

What decides each line above: the certificate you file, the deductions it produces, and any local tax stacked on top.

• West Virginia employees complete Form WV/IT-104 withholding exemption certificate at hire, and the reverse side of that form serves nonresidents who want West Virginia withholding stopped entirely.
• Reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia exempt residents of those states from West Virginia withholding on wage income, but the WV/IT-104 must still be on file with the employer.
• Nonresident employers with workers in West Virginia must withhold unless an exemption applies, and every employer transacting business in the state must withhold from each payroll period for residents and nonresidents alike.
• The form also lets qualifying military spouses certify an exemption so that their wages are not subject to West Virginia withholding while stationed in the state.

Source: West Virginia State Tax Department, last verified October 27, 2026. A figure looks wrong? Report it

Hourly pay in West Virginia

Hourly wages are annualised the way the hourly-to-salary converter does it: 40 hours a week for 52 weeks, or 2,080 hours a year. The take-home column runs through the same engine as every other table on this page.

An extra dollar an hour is worth $2,080 of gross pay a year. At $35 an hour the total effective tax rate is 20.9%, which leaves $27.69 of every hour worked in the account.

Take-home by pay frequency

The same $100,000 salary, paid the four ways the calculator supports, under the assumptions above. Moving the payday changes the size of each deposit, never the yearly totals.

More scenarios at $100,000

Two setups readers ask about most, beside the single-filer baseline above: filing jointly, and deferring 6% of pay into a 401(k). Both stay biweekly, with no premiums and no local tax.

A 401(k) lowers the wages federal and West Virginia income tax are figured on, but Social Security and Medicare stay charged on the full salary — and the deferral itself still leaves every paycheck, so take-home drops by the deferral minus the tax it saved.

Real-world worker profiles in West Virginia

How different career stages and family setups fare under West Virginia's tax rules:

Brackets and deductions

West Virginia applies these rates to state-taxable income for single filers. Married couples filing jointly use the same rates against the joint thresholds in the source tables. The West Virginia standard deduction of $2,000 (single) or $4,000 (married) comes off first.

What we do not model

The figures above exclude local and municipal income taxes, tax credits, dependent exemptions and credits, itemized deductions, additions for age or blindness, income-specific exemptions such as tips and overtime, phase-outs, alternative minimum tax, state disability insurance, and the Form W-4 details that change real withholding. They are an estimate, not tax advice — see the full disclaimer for what the model does and does not cover. The method shows how each figure above is calculated.

Common questions

Want to run the numbers yourself? Open the calculator with West Virginia selected, put any second state next to it, or browse income tax in all 50 states — including its rank on a $100,000 salary, cheapest first.