West Virginia Paycheck Calculator
Estimate your 2026 West Virginia take-home pay after federal income tax, West Virginia income tax, Social Security and Medicare.
West Virginia’s 2026 individual income-tax rates were reduced by 5% and apply retroactively to January 1, 2026.
Highest marginal rate: 4.58%
Rates range from 2.11% to 4.58%.
West Virginia Paycheck Calculator 2026
This West Virginia Paycheck Calculator estimates take-home pay from an annual salary or hourly wage.
It estimates federal income tax, West Virginia individual income tax, Social Security and Medicare.
West Virginia enacted a 5% reduction in individual income-tax rates in 2026. The reduced rates apply retroactively to January 1, 2026.
West Virginia Income Tax Rates for 2026
| West Virginia Taxable Income | Marginal Rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,001 – $25,000 | 2.81% |
| $25,001 – $40,000 | 3.16% |
| $40,001 – $60,000 | 4.22% |
| Over $60,000 | 4.58% |
West Virginia 2026 Tax Calculation
For individuals, joint filers and heads of household, the official 2026 West Virginia tax schedule is:
| Taxable Income | Tax Calculation |
|---|---|
| Not over $10,000 | 2.11% of taxable income |
| $10,001 – $25,000 | $211 + 2.81% of excess over $10,000 |
| $25,001 – $40,000 | $632.50 + 3.16% of excess over $25,000 |
| $40,001 – $60,000 | $1,106.50 + 4.22% of excess over $40,000 |
| Over $60,000 | $1,950.50 + 4.58% of excess over $60,000 |
West Virginia Personal Exemptions
The 2026 West Virginia withholding percentage method provides a personal exemption amount of up to $2,000 per year for each exemption claimed.
For withholding purposes, the 2026 table amounts are $38.46 weekly, $76.92 biweekly, $83.33 semimonthly, $166.67 monthly and $2,000 annually per exemption.
How West Virginia Taxable Income Works
The West Virginia Department of Revenue states that the starting point for West Virginia personal income tax is federal adjusted gross income.
Actual state taxable income can be affected by West Virginia-specific additions, subtractions, deductions, exemptions and credits. Therefore, this calculator is designed as a paycheck estimate rather than a complete West Virginia individual tax-return calculator.
2026 Federal Income Tax
West Virginia employees are also subject to federal income-tax withholding.
| Filing Status | 2026 Standard Deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Married Filing Separately | $16,100 |
2026 Federal Tax Brackets
The 2026 federal individual income-tax rates are 10%, 12%, 22%, 24%, 32%, 35% and 37%. The income thresholds depend on filing status.
2026 Social Security Tax
The employee Social Security tax rate for 2026 is 6.2%. The 2026 Social Security wage base is $184,500.
2026 Medicare Tax
The employee Medicare tax rate is 1.45%. There is no wage-base limit for regular Medicare tax.
Additional Medicare Tax of 0.9% can apply to wages above the applicable threshold.
West Virginia Paycheck Frequency
- Weekly: 52 paychecks per year
- Biweekly: 26 paychecks per year
- Semi-monthly: 24 paychecks per year
- Monthly: 12 paychecks per year
Example: $60,000 West Virginia Salary
An employee earning $60,000 per year and receiving biweekly paychecks can use this calculator to estimate federal tax, West Virginia tax, Social Security and Medicare.
The exact amount withheld by an employer can differ because West Virginia withholding depends on the employee’s withholding certificate, exemptions and payroll period.
What Can Affect West Virginia Take-Home Pay?
- Federal income-tax withholding
- West Virginia income-tax withholding
- Federal filing status
- West Virginia personal exemptions
- Social Security
- Medicare
- Additional Medicare Tax
- 401(k) contributions
- Health insurance premiums
- HSA contributions
- Other employer benefits
- Post-tax deductions
- Federal tax credits
- West Virginia tax credits
West Virginia Paycheck Calculator FAQ
West Virginia State Tax Department — 2026 Income Tax Rate Cut and updated withholding information.
Internal Revenue Service — 2026 federal income-tax rates and standard deductions.
This calculator is for informational and planning purposes only. It is not tax, legal or financial advice and is not an official government calculator. Actual paycheck amounts may differ because of withholding elections, exemptions, deductions, credits, benefits and employer payroll calculations.