Tax Year 2026Updated July 23, 2026

West Virginia Paycheck Calculator 2026

Q: What taxes are deducted from my West Virginia paycheck?

Your West Virginia paycheck has deductions for federal income tax (10%-37%), FICA (Social Security + Medicare), and West Virginia state income tax using graduated brackets (5 brackets).

Q: How do West Virginia's income tax brackets work?

West Virginia uses a graduated (progressive) income tax with 5 brackets. Each bracket applies only to income within that range, not your entire income. For example, if you earn enough to reach the third bracket, only the income above the second bracket's threshold is taxed at the third bracket's rate.

Q: What tax bracket am I in for West Virginia?

Your West Virginia bracket depends on your taxable income (after deductions) and filing status. The calculator above shows your effective state tax rate, which is usually lower than your marginal bracket rate because lower portions of your income are taxed at lower rates.

Q: Does West Virginia conform to the OBBBA overtime and tips deductions?

West Virginia has not yet confirmed whether it will conform to the federal OBBBA deductions for overtime pay and tip income. Until the state legislature or tax authority acts, these deductions reduce only your federal taxable income. Your West Virginia state income tax on those wages remains unchanged.

This calculator estimates your take-home pay as a West Virginia worker after federal income tax, FICA, and West Virginia's 5-bracket graduated income tax (rates from 2.11% to 4.58%). Enter your salary, pay frequency, and filing status below.

West Virginia Income Tax Brackets 2026

Taxable Income	Rate
$0 - $10,000	2.11%
$10,000 - $25,000	2.82%
$25,000 - $40,000	3.16%
$40,000 - $60,000	4.22%
Over $60,000	4.58%

Source: West Virginia Tax Authority

Retirees may benefit from partial pension income exclusions.

West Virginia Personal Exemption System

Instead of a standard deduction, West Virginia uses a personal exemption system. The exemption is $2,000 for single filers and $4,000 for married filing jointly. This amount is subtracted from your gross income before West Virginia's graduated tax brackets are applied. The personal exemption may phase out at higher income levels.

How Your West Virginia Paycheck Is Calculated

Gross pay: Your annual salary divided by the number of pay periods.
Federal income tax: 2026 progressive brackets (10%-37%) after the federal standard deduction of $16,100 (single) or $32,200 (MFJ).
Social Security: 6.2% on wages up to $184,500.
Medicare: 1.45% on all wages, plus 0.9% above $200,000 (single).
West Virginia state income tax: 5-bracket progressive system (2.11% to 4.58%).

Retirement Income in West Virginia

West Virginia offers a partial exclusion for pension and retirement income. Some retirement income may be exempt or receive preferential treatment depending on the source and amount. WV does not tax Social Security benefits. Taxpayers age 65+ may exclude up to $8,000 of retirement income from other sources (pensions, 401(k), IRA). Verify 2026 exclusion amount.

Worked Examples

Example 1: $110,000/year - Single, Monthly

Profile: $110,000 annual salary, Single filer, paid monthly (12 paychecks/year)

Gross per period: $9,166.67
Federal income tax: -$1,280.83
Social Security: -$568.33
Medicare: -$132.92
West Virginia state income tax: -$353.50
Net take-home pay: $6,831.09 per paycheck ($81,973/year)
Effective total tax rate: 25.48%

Example 2: $55,000/year - Head of Household, Semi-monthly

Profile: $55,000 annual salary, Head of Household filer, paid semimonthly (24 paychecks/year)

Gross per period: $2,291.67
Federal income tax: -$139.50
Social Security: -$142.08
Medicare: -$33.23
West Virginia state income tax: -$72.54
Net take-home pay: $1,904.32 per paycheck ($45,704/year)
Effective total tax rate: 16.90%

Example 3: $85,000/year - Married Filing Jointly, Biweekly

Profile: $85,000 annual salary, Married Filing Jointly filer, paid biweekly (26 paychecks/year)

Gross per period: $3,269.23
Federal income tax: -$224.62
Social Security: -$202.69
Medicare: -$47.40
West Virginia state income tax: -$119.12
Net take-home pay: $2,675.40 per paycheck ($69,560/year)
Effective total tax rate: 18.16%

West Virginia Tax Notes

Graduated brackets: 5 brackets from 2.11% to 4.58%.
Supplemental withholding rate: 4.58% for bonuses and supplemental wages.

Some WV municipalities impose local sales taxes up to 1%. There is no local income tax in West Virginia.

OBBBA Conformity

West Virginia has not confirmed conformity with the federal OBBBA deductions for overtime and tips. Until the state legislature or tax authority acts, these deductions apply only on the federal return. West Virginia state income tax on those wages remains unchanged.

Frequently Asked Questions

What taxes are deducted from my West Virginia paycheck?

Your West Virginia paycheck has deductions for federal income tax (10%-37%), FICA (Social Security + Medicare), and West Virginia state income tax using graduated brackets (5 brackets).

How accurate is this paycheck calculator?

This calculator estimates take-home pay using 2026 federal and West Virginia state tax rates. It models federal income tax, FICA, and state income tax. It does not include pre-tax deductions (401(k), HSA, health insurance premiums), post-tax deductions, or state-specific payroll taxes (disability insurance, paid leave). Your actual paycheck may differ.

How do West Virginia's income tax brackets work?

West Virginia uses a graduated (progressive) income tax with 5 brackets. Each bracket applies only to income within that range, not your entire income. For example, if you earn enough to reach the third bracket, only the income above the second bracket's threshold is taxed at the third bracket's rate.

What tax bracket am I in for West Virginia?

Your West Virginia bracket depends on your taxable income (after deductions) and filing status. The calculator above shows your effective state tax rate, which is usually lower than your marginal bracket rate because lower portions of your income are taxed at lower rates.

Is my pension or retirement income taxed in West Virginia?

West Virginia offers a partial exclusion for pension and retirement income. Some retirement income may be exempt or receive preferential treatment depending on the source and amount. Social Security benefits are not taxed at the state level.

How are bonuses and supplemental wages taxed in West Virginia?

West Virginia withholds state tax on bonuses, commissions, and other supplemental wages at a flat rate of 4.58%. This may differ from your regular withholding rate. At the federal level, supplemental wages are typically withheld at a flat 22% (or 37% above $1 million).

Does West Virginia conform to the OBBBA overtime and tips deductions?

West Virginia has not yet confirmed whether it will conform to the federal OBBBA deductions for overtime pay and tip income. Until the state legislature or tax authority acts, these deductions reduce only your federal taxable income. Your West Virginia state income tax on those wages remains unchanged.