West Virginia Paycheck Calculator 2026
Enter your pay and your WV/IT-104 details to see what lands in your bank account. West Virginia's 2026 income tax runs from 2.11% to 4.58% - we show each step of the state's withholding table.
How much does West Virginia take out for taxes? On a $60,000 salary paid every two weeks (single, standard W-4), West Virginia takes $79.00 of each $2,307.69 paycheck - 3.4% of pay. With federal income tax ($193.08) and Social Security and Medicare ($176.54), $448.62 comes out in all - 19.4% - and you keep $1,859.07.
= $929.54 a week · $4,028.00 a month · $48,336.00 a year
Gross pay$2,307.69$60,000.00
Your pay before anything is taken out: yearly pay divided by the 26 paychecks in a year (hourly pay is a week's pay × 52, spread the same way).
Federal income tax · withheld−$193.08−$5,020.00
Worked out from your pay and your Form W-4 with the IRS percentage method (Worksheet 1A): yearly pay, minus the allowance for your filing status, into the 2026 annual table, minus W-4 credits, divided by paychecks. Each line, for this paycheck:
| Pay subject to income tax, for the year · $2,307.69 × 26 paychecks | $60,000.00 |
| Minus the IRS withholding allowance · Pub 15-T Worksheet 1A, line 1g | −$8,600.00 |
| Adjusted yearly wage | $51,400.00 |
| Tax from the IRS yearly table · standard table | $5,020.00 |
| Federal income tax per paycheck · divided by 26 | $193.08 |
IRS Publication 15-T (2026), Worksheet 1A - the percentage method payroll software uses for a Form W-4 from 2020 or later. Your employer's figure can differ by a few cents because of rounding.
Adjusted yearly wage: $51,400.00, so this row applies:
| Over | Not over | Base tax | + rate |
|---|---|---|---|
| $0 | $7,500 | $0.00 | 0% |
| $7,500 | $19,900 | $0.00 | 10% |
| $19,900 | $57,900 | $1,240.00 | 12% Your row |
| $57,900 | $113,200 | $5,800.00 | 22% |
| $113,200 | $209,275 | $17,966.00 | 24% |
| $209,275 | $263,725 | $41,024.00 | 32% |
| $263,725 | $648,100 | $58,448.00 | 35% |
| $648,100 | - | $192,979.25 | 37% |
$1,240.00 + 12% × ($51,400.00 − $19,900.00) = $5,020.00
Source: IRS Publication 15-T (2026) · checked Sep 21, 2026
Social Security (6.2%)−$143.08−$3,720.00
6.2% of your pay (after pre-tax benefits, not after 401(k)) up to $184,500 of pay in 2026. Once your pay for the year passes that, it stops until January. Stubs often call it OASDI or FICA.
Source: Social Security Administration - 2026 wage base · checked Sep 21, 2026
Medicare (1.45%)−$33.46−$870.00
1.45% of all your pay, with no yearly limit, plus 0.9% Additional Medicare on pay above $200,000 in the year.
Source: IRS Publication 15 (2026) · checked Sep 21, 2026
West Virginia income tax · withheld−$79.00−$2,054.00
2.11% to 4.58%. Worked out with West Virginia's official 2026 withholding tables, step by step:
| Pay subject to W.Va. tax this paycheck | $2,307.69 |
| Minus IT-104 exemptions · 1 × $76.92 ($2,000 ÷ 26) | −$76.92 |
| Taxable wage for the IT-100.2A table · Table 2, Two Earner/Two or More Jobs | $2,230.77 |
| Base amount from the table · row starting at $1,731 | $56.27 |
| Plus 4.58% of pay over $1,731 | $22.89 |
| W.Va. income tax before rounding | $79.16 |
| W.Va. income tax, rounded · rounded to the nearest whole dollar | $79.00 |
Taxable wage for the table: $2,230.77, so this row applies:
| Over | Not over | Base tax | + rate |
|---|---|---|---|
| $0 | $289 | $0.00 | 2.11% |
| $289 | $722 | $6.09 | 2.81% |
| $722 | $1,154 | $18.25 | 3.16% |
| $1,154 | $1,731 | $31.90 | 4.22% |
| $1,731 | - | $56.27 | 4.58% Your row |
$56.27 + 4.58% × ($2,230.77 − $1,731.00) = $79.16
Source: West Virginia Tax Division - TSD 381, Withholding Information for Employers (Sept 2025) · checked Oct 16, 2026
Built by Ashish Hirpara · figures from IRS and state publications · sources · corrections
What comes out of a West Virginia paycheck
- Federal income tax withholding - worked out from your pay and your Form W-4, using the IRS tables for 2026.
- Social Security - 6.2% of your pay, up to $184,500 of pay in 2026. Above that, it stops for the rest of the year.
- Medicare - 1.45% of all your pay, plus 0.9% on pay above $200,000 in the year.
West Virginia has a graduated income tax. For 2026 the rates are 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. Employers withhold it with the Tax Division's percentage-method tables (Form IT-100.2A):
- Start with your pay subject to income tax for this paycheck - after a traditional 401(k) and pre-tax health insurance.
- Subtract your IT-104 exemptions. Each one is worth $2,000 a year, split across your paychecks: $38.46 weekly, $76.92 every two weeks, $83.33 twice a month or $166.67 monthly.
- Find what's left in the table for your pay period. Every dollar is taxed, starting at 2.11%, and each higher slice is taxed at the next rate, up to 4.58%.
- Round the result to the nearest whole dollar.
The only state line in this calculator for a West Virginia paycheck is income tax. There is no employee-paid state disability or family leave premium to add.
What's different about West Virginia
Two sets of withholding tables
The standard tables are built for two earners, or for someone with two or more jobs. They hold back more so married couples who both work don't end up owing. Over a full year, the standard table moves to 2.81% at $7,500, while the lower one-earner table waits until $10,000. Paid every two weeks, those points are $289 and $385.
Your WV/IT-104
You claim exemptions on the IT-104: 1 for yourself, 1 for your spouse if married and not claimed on another certificate, and 1 for each dependent. Line 5 lets you pick the lower one-earner rate if you are single, head of household, or married with a spouse who doesn't work, and you have only one job. Line 6 lets you ask for extra withholding each paycheck.
Working here but living in a neighboring state
Residents of Kentucky, Maryland, Ohio, Pennsylvania and Virginia can claim nonresident exemption from West Virginia withholding with Form IT-104NR.
Paydays and your last paycheck
State law says employers must pay at least twice every month, with no more than 19 days between paydays. If you quit or are let go, your final wages are due on or before the next regular payday. The Wage & Hour Section of the WV Division of Labor enforces the state's wage payment laws if you're not paid what you're owed.
West Virginia salary after tax
Each answer is worked out by the same calculator as above, for a single filer paid every two weeks with a standard W-4 and no 401(k) or benefits. Jump to: $35,000 · $45,000 · $55,000 · $60,000 · $65,000 · $75,000 · $80,000 · $90,000 · $100,000 · $120,000 · $150,000
How much is $35,000 a year after tax in West Virginia?
About $29,341 a year - $1,128.48 every two weeks, or about $2,445 a month. That's after $2,020 of federal income tax, $2,678 of Social Security and Medicare and $962 in West Virginia taxes; you keep 84%. Try $35,000 with your own W-4 and deductions.
How much is $45,000 a year after tax in West Virginia?
About $36,960 a year - $1,421.51 every two weeks, or about $3,080 a month. That's after $3,220 of federal income tax, $3,443 of Social Security and Medicare and $1,378 in West Virginia taxes; you keep 82%. Try $45,000 with your own W-4 and deductions.
How much is $55,000 a year after tax in West Virginia?
About $44,553 a year - $1,713.56 every two weeks, or about $3,713 a month. That's after $4,420 of federal income tax, $4,208 of Social Security and Medicare and $1,820 in West Virginia taxes; you keep 81%. Try $55,000 with your own W-4 and deductions.
How much is $60,000 a year after tax in West Virginia?
About $48,336 a year - $1,859.07 every two weeks, or about $4,028 a month. That's after $5,020 of federal income tax, $4,590 of Social Security and Medicare and $2,054 in West Virginia taxes; you keep 81%. Try $60,000 with your own W-4 and deductions.
How much is $65,000 a year after tax in West Virginia?
About $52,120 a year - $2,004.60 every two weeks, or about $4,343 a month. That's after $5,620 of federal income tax, $4,973 of Social Security and Medicare and $2,288 in West Virginia taxes; you keep 80%. Try $65,000 with your own W-4 and deductions.
How much is $75,000 a year after tax in West Virginia?
About $58,837 a year - $2,262.94 every two weeks, or about $4,903 a month. That's after $7,670 of federal income tax, $5,738 of Social Security and Medicare and $2,756 in West Virginia taxes; you keep 78%. Try $75,000 with your own W-4 and deductions.
How much is $80,000 a year after tax in West Virginia?
About $62,146 a year - $2,390.22 every two weeks, or about $5,179 a month. That's after $8,770 of federal income tax, $6,120 of Social Security and Medicare and $2,964 in West Virginia taxes; you keep 78%. Try $80,000 with your own W-4 and deductions.
How much is $90,000 a year after tax in West Virginia?
About $68,713 a year - $2,642.81 every two weeks, or about $5,726 a month. That's after $10,970 of federal income tax, $6,885 of Social Security and Medicare and $3,432 in West Virginia taxes; you keep 76%. Try $90,000 with your own W-4 and deductions.
How much is $100,000 a year after tax in West Virginia?
About $75,280 a year - $2,895.38 every two weeks, or about $6,273 a month. That's after $13,170 of federal income tax, $7,650 of Social Security and Medicare and $3,900 in West Virginia taxes; you keep 75%. Try $100,000 with your own W-4 and deductions.
How much is $120,000 a year after tax in West Virginia?
About $88,440 a year - $3,401.54 every two weeks, or about $7,370 a month. That's after $17,570 of federal income tax, $9,180 of Social Security and Medicare and $4,810 in West Virginia taxes; you keep 74%. Try $120,000 with your own W-4 and deductions.
How much is $150,000 a year after tax in West Virginia?
About $107,603 a year - $4,138.58 every two weeks, or about $8,967 a month. That's after $24,734 of federal income tax, $11,475 of Social Security and Medicare and $6,188 in West Virginia taxes; you keep 72%. Try $150,000 with your own W-4 and deductions.
West Virginia vs neighboring states
Take-home pay on a $60,000 salary, single filer paid every two weeks with a standard W-4. "State taxes" counts state and local income tax withheld (with each calculator's default choices) plus any employee-paid state payroll premium; federal tax, Social Security and Medicare are the same everywhere.
| State | State taxes | Take-home | vs here |
|---|---|---|---|
| Ohio | $1,413 | $48,977 | +$641 |
| Pennsylvania | $1,884 | $48,506 | +$170 |
| Kentucky | $1,983 | $48,408 | +$72 |
| West Virginia | $2,054 | $48,336 | - |
| Virginia | $2,636 | $47,754 | −$582 |
| Maryland | $4,245 | $46,145 | −$2,191 |
Local income taxes (city, county or school district) aren't included for Pennsylvania, Kentucky and Ohio - enter your rate on the state's calculator. Maryland includes the calculator's default local tax.
Where you live and where you work can both matter when the two states differ - check each state's page.
What changed for 2026
West Virginia cut its income tax for 2026. Here is what changed.
- New federal withholding tables. The IRS updated Publication 15-T for 2026, including changes from the 2025 tax law. The standard deduction is $16,100 single, $32,200 married filing jointly, and $24,150 head of household.
- Social Security wage base: $184,500 (up from $176,100). If you earn more, Social Security stops later in the year.
- Tips and overtime deductions for 2025–2028 - see below.
- Rates cut by 5% under Senate Bill 392, back to January 1, 2026. The rates are now 2.11% to 4.58%.
- Brackets on a tax return: 2.11% up to $10,000, then 2.81%, 3.16% from $25,000, 4.22% from $40,000 and 4.58% over $60,000.
- New withholding tables (IT-100.2A); exemptions are still $2,000 a year each.
- Minimum wage: still $8.75.
Why your paycheck might differ from this
- Your W-4. Credits for children (Step 3), a checked Step 2 box, or extra withholding (Step 4c) change the federal amount a lot. Open "Tips, 401(k), health insurance and W-4 details" above to enter them.
- Benefits taken before tax. Health insurance through work usually lowers income tax and Social Security and Medicare. A traditional 401(k) lowers income tax only.
- Rounding. Payroll software may round each step, so a few cents of difference is normal.
Tips and overtime in 2026
New federal deductions apply for 2025 through 2028: up to $25,000 for qualified tips, and up to $12,500 ($25,000 for joint filers) for the extra "half" of time-and-a-half overtime. Both phase out above $150,000 of income ($300,000 joint).
These are deductions on your tax return. Your employer still takes Social Security and Medicare out of tips and overtime, and still withholds income tax unless you tell it otherwise. If you expect to claim them, you can put the expected amount in Step 4(b) of your W-4 (and in the Step 4(b) box above) so less income tax is withheld during the year.
More for West Virginia
Paycheck calculator · Hourly · Salary · Bonus tax · Rent you can afford · Employer payroll taxes
Other tools: What changed for 2026 · Hourly to salary · Salary to hourly · Overtime · Raise · Net to gross · Compare two states · All state tax rates · How West Virginia ranks on $75,000 · Pay stub checker · W-4 guide
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Sources
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods - Worksheet 1A and the annual percentage-method tables
- IRS Publication 15 (2026), Employer's Tax Guide - Social Security and Medicare rates
- Social Security Administration - 2026 wage base of $184,500
- IRS - tips and overtime deductions
- West Virginia Tax Division - TSD 381, Withholding Information for Employers (Sept 2025) - bonuses are compensation; no supplemental-wage rule in TSD 381 or IT-100.2A (Mar 2026) (read Sep 27, 2026)
- West Virginia Tax Division - Form WV IT-100.2A, Tables for Percentage Method of Withholding (March 2026) - exemption $2,000 a year ($38.46 weekly, $76.92 bi-weekly, $83.33 semi-monthly, $166.67 monthly); Two Earner/Two or More Jobs and Optional One Earner/One Job tables; rates 2.11%–4.58%
- West Virginia Tax Division - Withholding Help and General Information - percentage method: subtract exemptions, apply the table rate, round to the nearest whole dollar; tables are based on two-earner/two-job income
- West Virginia Tax Division - 2026 Income Tax Rate Cut (Senate Bill 392) - 5% cut retroactive to January 1, 2026; brackets $10,000 / $25,000 / $40,000 / $60,000 at 2.11%, 2.81%, 3.16%, 4.22%, 4.58%
- West Virginia Tax Division - Form WV/IT-104, Employee's Withholding Exemption Certificate - exemptions for yourself, spouse and dependents; line 5 lower one-earner rate; line 6 additional withholding; nonresidents of reciprocal states use IT-104NR
- West Virginia Tax Division - Form IT-100.1A, Employer's Withholding Tax Tables (Rev. 1/07) - worked example of the percentage method (old rates), used only to check the method
- WV Division of Labor - Minimum Wage FAQ - $8.75 since January 1, 2016; employers with 6 or more non-exempt employees at one location; tipped cash wage $2.62 (70% tip credit); overtime over 40 hours
- W. Va. Code § 21-5-3 - Payment of wages by employers - at least twice every month, with no more than 19 days between paydays
- W. Va. Code § 21-5-4 - Final wages - on or before the next regular payday, whether discharged or quitting
- WV Division of Labor - Wage & Hour Section - enforces state wage payment laws; wageandhour@wv.gov
Questions
How much does West Virginia take out for taxes?
On a $60,000 salary paid every two weeks (single, standard W-4), West Virginia takes $79.00 of each $2,307.69 paycheck - 3.4% of pay. With federal income tax ($193.08) and Social Security and Medicare ($176.54), $448.62 comes out in all - 19.4% - and you keep $1,859.07.
What is the West Virginia income tax rate in 2026?
The rates are 2.11%, 2.81%, 3.16%, 4.22% and 4.58% on higher slices of income. They were cut by 5% for 2026.
How much is taken out of a $1,000 paycheck in West Virginia?
For a single filer paid every two weeks with nothing else on the W-4, a $1,000 paycheck has about $38.08 of federal income tax, $62.00 of Social Security and $14.50 of Medicare taken out, $25.00 of West Virginia income tax, leaving $860.42. Enter your own details in the calculator for your exact figure.
How much is a West Virginia exemption worth?
$2,000 a year, divided by your number of paychecks - $76.92 for every-two-weeks pay.
What does the lower rate box on the IT-104 do?
The box is for people who are single, head of household, or married with a spouse who doesn't work, and who have only one job. It uses the one-earner table, so less is held back each paycheck.
Why is my West Virginia withholding a round number?
The percentage method rounds each paycheck's West Virginia withholding to the nearest whole dollar.
When do I get my last paycheck in West Virginia?
On or before the next regular payday, whether you quit or were let go.