WEST VIRGINIA PAYCHECK CALCULATOR

Our West Virginia Paycheck Calculator 2026 helps employees estimate their take-home pay after federal income tax, West Virginia state income tax, Social Security, and Medicare deductions. West Virginia uses a progressive state income tax with rates from 2.36% to 5.12% — rates that have been steadily falling thanks to a phased tax cut plan the state legislature passed in recent years.

Use this free calculator to instantly estimate your West Virginia net pay based on your gross salary or hourly wage, pay frequency, and filing status. Updated for 2026 federal tax brackets and the latest West Virginia income tax rates and personal exemption amounts.

Want to compare with other states? Use our USA Paycheck Calculator or compare directly: Virginia, Ohio, Kentucky, Texas vs West Virginia.

How Paycheck Taxes Work in West Virginia

West Virginia workers pay federal income tax, FICA (Social Security and Medicare), and West Virginia state income tax. West Virginia does not impose SDI, Paid Family Leave, or other supplemental payroll taxes, keeping the deduction structure simple. Here is a complete breakdown of West Virginia paycheck deductions in 2026:

• Federal Income Tax – Progressive rates from 10% to 37% based on taxable income and filing status
• Social Security Tax – 6.2% on wages up to $176,100 (2026 wage base)
• Medicare Tax – 1.45% on all wages; an additional 0.9% applies on wages over $200,000
• West Virginia State Income Tax – Progressive rates from 2.36% to 5.12% (2026)
• WV SDI / PFL – None ($0)

West Virginia State Income Tax Brackets 2026

West Virginia uses a five-bracket progressive income tax system. The same brackets apply to all filing statuses — Single, Married Filing Jointly, and Head of Household. The difference between filing statuses comes from the personal exemption amount subtracted before applying the brackets. The 2026 West Virginia state income tax brackets are:

• 2.36% on the first $10,000 of taxable income
• 3.15% on taxable income from $10,000 to $25,000
• 3.54% on taxable income from $25,000 to $40,000
• 4.72% on taxable income from $40,000 to $60,000
• 5.12% on all taxable income over $60,000

These rates represent a significant reduction from West Virginia's previous top rate of 6.5% that was in effect before 2023. The state has continued cutting rates as part of a multi-year tax relief plan aimed at improving economic competitiveness.

West Virginia Personal Exemption 2026

West Virginia does not have a standard deduction like the federal tax system. Instead, WV uses a personal exemption to reduce taxable income before brackets are applied:

• Single filers: $2,000 personal exemption
• Married Filing Jointly: $4,000 personal exemption (two exemptions of $2,000 each)
• Head of Household: $2,000 personal exemption

For example, a Single filer earning $70,000 would subtract $2,000 in personal exemptions, leaving $68,000 of West Virginia taxable income. There is no additional standard deduction — only the personal exemption applies at the state level.

West Virginia's Ongoing Tax Cut Plan

West Virginia has been one of the most active states in cutting income taxes in recent years. The state legislature passed legislation in 2023 that triggered an immediate rate reduction and set up a mechanism for further automatic cuts when state revenue meets certain thresholds. The top rate fell from 6.5% to 5.12% by 2026, and further reductions are expected in coming years if revenue continues to grow.

This ongoing reduction makes West Virginia increasingly competitive compared to neighboring states like Virginia (5.75% top rate) and Kentucky (4.5% flat rate). Workers in West Virginia are keeping more of their paychecks each year as these cuts take effect.

West Virginia 2026 Federal Tax Brackets

In addition to West Virginia state income tax, federal income tax applies to all wages. The 2026 federal tax brackets for a single filer are:

• 10% on income up to $11,925
• 12% on income from $11,925 to $48,475
• 22% on income from $48,475 to $103,350
• 24% on income from $103,350 to $197,300
• 32% on income from $197,300 to $250,525
• 35% on income from $250,525 to $626,350
• 37% on income over $626,350

West Virginia vs Other States – How Much Do You Keep?

West Virginia's 5.12% top state income tax rate places it in the moderate range nationally. Workers in WV pay more state tax than residents of no-income-tax states like Florida, Texas, or Washington — but considerably less than residents of California (13.3%), New York (10.9%), or New Jersey (10.75%). Compared to neighboring Virginia (top rate 5.75%), West Virginia is now slightly more favorable for higher earners.

A Single worker earning $70,000 in West Virginia pays approximately $2,593 in state income tax — compared to $3,254 in Virginia, $3,078 in New York, and $0 in Florida or Texas.

Compare take-home pay across states:
Virginia Paycheck Calculator | Ohio Paycheck Calculator | Kentucky Paycheck Calculator | Texas Paycheck Calculator | Florida Paycheck Calculator

West Virginia Paycheck Calculator FAQs

What is the West Virginia state income tax rate in 2026?
West Virginia uses a progressive income tax with five brackets: 2.36%, 3.15%, 3.54%, 4.72%, and 5.12%. The top rate of 5.12% applies to taxable income over $60,000.

What taxes are deducted from a West Virginia paycheck in 2026?
Federal income tax, Social Security (6.2% up to $176,100), Medicare (1.45%), and West Virginia state income tax (2.36%–5.12%) are deducted. West Virginia does not have SDI or Paid Family Leave payroll taxes.

Does West Virginia have a standard deduction?
No. West Virginia does not have a standard deduction. Instead, WV allows a personal exemption of $2,000 per exemption — $2,000 for Single and Head of Household filers, and $4,000 for Married Filing Jointly.

Is West Virginia reducing income taxes?
Yes. West Virginia has been cutting income tax rates since 2023 through a phased reduction plan. The top rate dropped from 6.5% to 5.12% by 2026, with further cuts possible in future years depending on state revenue triggers.

How much will I take home on a $70,000 salary in West Virginia?
On a $70,000 annual salary filing as Single, you would pay approximately $7,014 in federal income tax, $5,355 in FICA taxes, and $2,593 in West Virginia state income tax — resulting in an estimated take-home pay of around $55,038 per year or about $4,586 per month. Use the calculator above for your exact figure.

Does West Virginia have SDI or Paid Family Leave tax?
No. West Virginia does not have a state disability insurance (SDI) tax or paid family leave (PFL) payroll deduction, keeping paycheck deductions straightforward.

Calculate your West Virginia paycheck again: West Virginia Paycheck Calculator 2026