West Virginia Paycheck Calculator
Estimate your West Virginia take-home pay after federal tax, FICA, and West Virginia state income tax. Enter your gross pay, filing status, and pre-tax deductions to see your net pay per paycheck.
2026 standard deduction and personal exemption verified against Tax Foundation 2026 data; bracket thresholds are approximate — verify before launch.
- Take-home$52,070.40 · 80.11%
- Federal tax$5,620.00 · 8.65%
- Social Security + Medicare$4,972.50 · 7.65%
- West Virginia tax$2,337.10 · 3.60%
| Item | Per bi-week | % of gross |
|---|---|---|
| Gross pay | $2,500.00 | 100% |
| Federal withholding | $216.15 | 8.65% |
| Social Security | $155.00 | 6.20% |
| Medicare | $36.25 | 1.45% |
| West Virginia income tax | $89.89 | 3.60% |
| Take-home pay | $2,002.71 | 80.11% |
West Virginia has been cutting, and keeps cutting
West Virginia's five brackets currently run from 2.36% to 5.12%, materially below where they sat a few years ago. The state has enacted successive reductions with further triggered cuts tied to revenue performance, so the rate schedule is a moving figure by design.
Comparisons drawn from older data overstate West Virginia's income tax noticeably. The direction has been consistently downward, which makes today's rate the conservative assumption for a multi-year plan.
The top rate arrives at a middle income
West Virginia's top bracket begins above roughly sixty thousand dollars of taxable income. That is high enough that the graduated structure does real work for a modest salary — unlike Virginia or Oklahoma, where the top rate arrives almost immediately — but low enough that a senior salary sits firmly at the top rate.
The state uses a personal exemption rather than a standard deduction, and it is modest, so relatively little income is sheltered before the brackets begin.
What comes out of a West Virginia paycheck
Federal income tax from your W-4, Social Security to the annual cap, Medicare with the high-earner surcharge, and West Virginia income tax on the graduated scale. Some West Virginia municipalities levy a flat-fee city service charge on people working there, but it is a fixed weekly amount rather than a percentage of income.
West Virginia Form WV/IT-104 sets state withholding. Given how often the rates have changed, a form filed under an earlier schedule will tend to over-withhold.
Surrounded by five states
West Virginia borders Ohio, Pennsylvania, Maryland, Virginia, and Kentucky, and cross-border commuting is routine in the northern and eastern panhandles. Several of those pairings are covered by reciprocity agreements under which your home state taxes you rather than your work state.
That makes the correct exemption certificate genuinely important here — more so than in most states, because so many West Virginia workers cross a line to get to work. Filing the wrong one means the wrong state withholds all year.
How West Virginia taxes your paycheck
West Virginia has progressive state income tax rates ranging from 2.36% to 5.12%. Use the calculator above to estimate your take-home pay after all withholdings.
Every US paycheck also has federal income tax, Social Security (6.2% up to the annual wage base), and Medicare (1.45%, plus 0.9% on high earners) withheld. Your taxable income is your gross pay minus pre-tax deductions such as 401(k) and pre-tax health premiums.
Frequently Asked Questions
How much is taken out of a paycheck in West Virginia?
West Virginia paychecks have federal income tax, Social Security (6.2%), and Medicare (1.45%) withheld, plus progressive (up to 5.12%) state income tax. The exact amount depends on your pay, filing status, and pre-tax deductions.
Does West Virginia have a state income tax?
Yes. West Virginia levies progressive (up to 5.12%) state income tax in addition to federal taxes.
How is this take-home estimate calculated?
It applies 2026 estimated federal brackets, FICA rates, state income-tax rates, local taxes where configured, and employee payroll-program rates to your annual pay minus pre-tax deductions, then divides by your pay frequency. It is a simplified estimate, not official payroll withholding.
Has West Virginia cut its income tax?
Substantially, and it continues to. Successive reductions have brought the range down to 2.36%–5.12%, with further triggered cuts tied to revenue performance, so older comparisons overstate the tax noticeably.
When does West Virginia's top rate start?
Above roughly sixty thousand dollars of taxable income. That is high enough that the graduated structure does real work for a modest salary, unlike Virginia or Oklahoma where the top rate arrives almost immediately.
I live in West Virginia and work in another state. Who taxes me?
Several of West Virginia's borders are covered by reciprocity agreements under which your home state taxes you rather than your work state. Filing the correct exemption certificate matters more here than in most states, because so many workers cross a line to get to work.