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.
| Per paycheck | Amount | Per year |
|---|---|---|
| Gross pay | $2,115.38 | $55,000.00 |
| Federal income tax · withheld | −$170.00 | −$4,420.00 |
| Social Security (6.2%) | −$131.15 | −$3,410.00 |
| Medicare (1.45%) | −$30.67 | −$797.50 |
| West Virginia income tax · withheld | −$70.00 | −$1,820.00 |
| Take-home pay | $1,713.56 | $44,552.50 |
How the federal income tax was worked out
| Pay subject to income tax, for the year · $2,115.38 × 26 paychecks | $55,000.00 |
| Minus the IRS withholding allowance · Pub 15-T Worksheet 1A, line 1g | −$8,600.00 |
| Adjusted yearly wage | $46,400.00 |
| Tax from the IRS yearly table · standard table | $4,420.00 |
| Federal income tax per paycheck · divided by 26 | $170.00 |
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.
How the West Virginia income tax was worked out
| Pay subject to W.Va. tax this paycheck | $2,115.38 |
| 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 | $2,038.46 |
| Base amount from the table · row starting at $1,731 | $56.27 |
| Plus 4.58% of pay over $1,731 | $14.08 |
| W.Va. income tax before rounding | $70.35 |
| W.Va. income tax, rounded · rounded to the nearest whole dollar | $70.00 |
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.
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.
Other West Virginia calculators
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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 — 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
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.
What is $20 an hour after taxes in West Virginia?
Working 40 hours a week and paid every two weeks, $20 an hour is $1,600.00 before tax and about $1,322.45 after tax per paycheck — $34,383.60 a year — for a single filer with a standard W-4.
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.