West Virginia Paycheck Calculator 2026: Estimate Your WV Take Home Pay
West Virginia Paycheck Calculator 2026: Estimate Your WV Take-Home Pay After Taxes
Your West Virginia Paycheck, Calculated to the Dollar
West Virginia cut income taxes again in 2026. Enter your pay details below to see exactly what you take home after the new WV rates, federal tax, and FICA.
2026 West Virginia Paycheck Key Facts
Who This Calculator Is For
See your biweekly or weekly take-home based on your hourly rate, hours worked, and WV's 2026 tax rates.
Break your annual salary into per-paycheck take-home after federal tax, the new WV rates, and FICA.
Comparing offers in West Virginia? Calculate take-home for each to see the real difference after taxes.
Moving to West Virginia? See how the five-bracket state tax compares to your previous state.
West Virginia Paycheck Calculator
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How This West Virginia Paycheck Calculator Works
This calculator uses the official 2026 WV percentage method (IT-100.2.A) and IRS Publication 15-T rates. Here is the exact calculation order:
For salaried workers: annual salary divided by pay periods. For hourly workers: hourly rate x hours/week, annualized at 52 weeks, then divided by pay periods.
401(k), health insurance, FSA/HSA, and other pre-tax benefits reduce income subject to federal and WV state income tax. Health/FSA also exempt from FICA; 401(k) is not.
Uses IRS Publication 15-T 2026 percentage method. Wages are annualized, adjusted for W-4 steps 3 and 4, standard deduction applied, then 2026 federal brackets used.
Uses the WV IT-100.2.A 2026 percentage method. Annual wages are reduced by WV exemptions ($2,000 each per WV/IT-104), then taxed at the new SB392 rates (2.11%–4.58%).
Social Security at 6.2% applies up to the $184,500 2026 wage base. Medicare at 1.45% applies to all wages. An additional 0.9% Medicare surtax applies above $200,000 annually.
If you work in Charleston, Huntington, or Parkersburg, a small monthly flat fee is withheld: $4, $6, or $5 respectively. This is a flat fee, not a percentage tax.
Roth 401(k), wage garnishments, union dues, and other after-tax items are deducted after all taxes are calculated.
Your take-home pay equals gross pay minus all pre-tax deductions, all taxes, city fees, and post-tax deductions.
For a broader salary view, use our take-home pay calculator or the gross-to-net calculator. If you work overtime, the overtime calculator can help estimate those extra earnings before taxes.
2026 West Virginia Tax Rates and Thresholds
West Virginia State Income Tax — 2026 Brackets (SB392)
West Virginia Governor Patrick Morrisey signed SB 392 on March 31, 2026, cutting all five income tax brackets by approximately 5% retroactive to January 1, 2026. The updated withholding tables apply to all pay periods starting January 1, 2026.
| WV Taxable Income (Single / MFJ / HOH) | Tax |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,001 – $25,000 | $211.00 + 2.81% over $10,000 |
| $25,001 – $40,000 | $632.50 + 3.16% over $25,000 |
| $40,001 – $60,000 | $1,106.50 + 4.22% over $40,000 |
| Over $60,000 | $1,950.50 + 4.58% over $60,000 |
Married filing separately filers use the same rates but with income thresholds halved: $5,000 / $12,500 / $20,000 / $30,000. Source: WV Tax Division, tax.wv.gov, April 2026.
WV Withholding Exemptions (WV/IT-104)
Each exemption claimed on Form WV/IT-104 reduces your annualized WV taxable income by $2,000. You can claim:
- 1 exemption for yourself
- 1 exemption for your spouse (if married and spouse does not claim)
- 1 exemption per dependent
If you and your spouse both work, split exemptions between both employers to avoid under-withholding.
2026 FICA Rates
- Social Security: 6.2% on wages up to $184,500 (2026 SSA wage base)
- Medicare: 1.45% on all wages — no cap
- Additional Medicare: 0.9% on wages above $200,000 (employee only, not matched by employer)
WV City Service Fees
West Virginia has no general local income tax. However, three cities charge a small flat monthly service fee withheld from wages:
- Charleston: $4.00 per month
- Huntington: $6.00 per month
- Parkersburg: $5.00 per month
These are flat dollar fees, not percentage taxes, and apply only to employees whose duty station is in these cities.
Reciprocity Agreements
West Virginia has reciprocity agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. If you live in one of those states and your only WV income is wages, you are exempt from WV withholding. File a WV Certificate of Nonresidence with your employer to stop WV withholding.
Want to dig deeper into your deductions? Try the FICA tax calculator or the federal tax calculator. For salary conversions, the salary-to-hourly calculator is useful for WV hourly job comparisons.
Real West Virginia Paycheck Examples (2026)
These examples use the 2026 WV SB392 percentage method and IRS Publication 15-T. All figures are estimates rounded to the nearest dollar.
- Pay TypeHourly, $14.00/hr, 40 hrs/wk
- Pay FrequencyBiweekly
- Filing StatusSingle, 1 WV exemption
- CityCharleston ($4/mo)
- Gross Pay$1,120.00
- Federal Tax~$43
- WV State Tax~$16
- Social Security~$69
- Medicare~$16
- City Fee~$2
- Estimated Take-Home~$974
- Pay TypeSalary, $65,000/yr
- Pay FrequencyBiweekly
- Filing StatusMarried Filing Jointly, 2 exemptions
- 401(k)$150/period
- Health Insurance$120/period
- Gross Pay$2,500.00
- Federal Tax~$143
- WV State Tax~$75
- Social Security~$141
- Medicare~$33
- City Fee~$3
- Estimated Take-Home~$1,835
- Pay TypeSalary, $95,000/yr
- Pay FrequencySemimonthly
- Filing StatusSingle, 1 WV exemption
- 401(k)$200/period
- Health Insurance$180/period
- CityNo city fee
- Gross Pay$3,958.33
- Federal Tax~$482
- WV State Tax~$148
- Social Security~$232
- Medicare~$54
- Estimated Take-Home~$2,662
These are estimates only. Actual results depend on your specific W-4 and WV/IT-104 elections, employer benefit plans, and year-to-date wages. Check all other state calculators at the paycheck calculators hub.
Frequently Asked Questions
West Virginia cut its income tax rates effective January 1, 2026 under SB 392, signed by Governor Morrisey on March 31, 2026. The five-bracket rates are: 2.11% on the first $10,000, 2.81% on $10,001–$25,000, 3.16% on $25,001–$40,000, 4.22% on $40,001–$60,000, and 4.58% on income over $60,000. These apply to single filers, married filing jointly, and heads of household. Married filing separately use halved thresholds.
West Virginia does not have a general local income tax. Three cities — Charleston, Huntington, and Parkersburg — charge a small flat monthly city service fee withheld from wages: Charleston $4/month, Huntington $6/month, and Parkersburg $5/month. These are flat fees, not percentage-based income taxes, and they are very modest compared to the local taxes charged by cities in neighboring states like Ohio or Pennsylvania.
West Virginia employers use the IT-100.2.A percentage method. Your gross pay is annualized for the pay period, then reduced by your exemption allowances ($2,000 per exemption on WV/IT-104). The remaining taxable income is taxed at the 2026 graduated rates, then divided by your pay periods per year to get the per-period withholding amount.
West Virginia's minimum wage is $8.75 per hour in 2026. This applies to employers with 6 or more employees at one location. The federal minimum wage of $7.25 also applies to FLSA-covered employers, but WV's $8.75 rate is higher. WV has not scheduled any increases beyond $8.75 at this time.
West Virginia enacted SB 392 in 2026, cutting all five income tax brackets by approximately 5%. The top rate dropped from 4.82% to 4.58%. The second bracket dropped from 2.96% to 2.81%. The changes are retroactive to January 1, 2026, and the WV Tax Division issued updated withholding tables following the bill's signing on March 31, 2026. This is part of West Virginia's ongoing effort to reduce income taxes started in 2023.
If you live in Kentucky, Maryland, Ohio, Pennsylvania, or Virginia and your only WV income is wages or salaries, you are exempt from WV withholding under reciprocity agreements. File a WV Certificate of Nonresidence (part of the WV/IT-104 form) with your employer to stop WV withholding. You will pay income tax to your home state instead.
Yes. Bonuses and supplemental wages paid to WV employees are subject to both federal and WV state income tax withholding. West Virginia does not publish a separate flat supplemental withholding rate — employers must withhold based on the employee's regular rate using the percentage method, or aggregate the bonus with regular wages for the period.
Pre-tax deductions like 401(k) contributions and employer-sponsored health insurance reduce the amount of income subject to both federal and WV state income tax. WV follows federal treatment for most pre-tax deductions. 401(k) contributions reduce income tax but are still subject to FICA. Section 125 plan contributions — such as health insurance and FSA — are exempt from both income tax and FICA.
Data Sources
All 2026 rates and thresholds used in this calculator come from official government sources:
- West Virginia Tax Division — 2026 Income Tax Rate Cut (SB392), effective January 1, 2026
- West Virginia Tax Division — WV/IT-104 Employee's Withholding Exemption Certificate
- West Virginia Tax Division — IT-100.2.A Percentage Method of Withholding 2026
- IRS Publication 15-T (2026) — Federal Income Tax Withholding Methods
- IRS — 2026 Tax Inflation Adjustments and Bracket Updates
- Social Security Administration — 2026 Contribution and Benefit Base ($184,500)
- US Department of Labor — State Minimum Wage Laws (WV: $8.75/hr)
This calculator processes your inputs on our server and returns only results. No personal data, salary figures, Social Security numbers, or employer details are stored, logged, or shared. This tool is for estimation purposes only.
This tool was developed and reviewed for accuracy and usability by Eman Ali Mughal. All tax rates and calculation logic are sourced from official 2026 WV Tax Division publications, IRS Publication 15-T, and the SSA 2026 wage base announcement.
Disclaimer: This calculator provides estimates only. Actual paycheck amounts depend on your specific WV/IT-104 and federal W-4 elections, employer benefit plans, year-to-date wages, and any mid-year tax law changes. This tool does not constitute tax, legal, or financial advice. Verify all figures against your actual pay stub or consult a licensed tax professional.