Quick answer
West Virginia paycheck basics
West Virginia cut its income tax again in 2026. SB 392, signed on March 31, 2026, lowers every rate by 5%, retroactive to January 1, so the five brackets now run from 2.11% to 4.58% (they were 2.22% to 4.82%). The law took effect on June 12, 2026, and the Tax Division issued new withholding tables, so paychecks earlier in the year were withheld at the old rates while your 2026 return uses the new ones. The brackets are simple: breaks at $10,000, $25,000, $40,000 and $60,000 of taxable income for everyone except married people filing separately.
A few West Virginia cities also charge a flat weekly city service fee to people who work there, withheld by the employer: $3 a week in Charleston and Morgantown and $5 in Huntington. This calculator applies the IT-100.2A withholding tables for your pay date, your IT-104 exemptions and any city fee, along with federal income tax, Social Security and Medicare, to estimate your take-home pay.
How West Virginia taxes your paycheck
West Virginia employers use the Tax Division's IT-100.2A tables. Your employer subtracts $2,000 a year for each exemption on your IT-104 ($76.92 per biweekly paycheck) and looks up the rest in the table for your pay period. By default every employee is withheld on the two-earner tables, which are built for married couples who both work and people with two jobs and so withhold at a faster rate. If you are single, head of household, or married with a spouse who doesn't work, and you have only one job, you can check line 5 of the IT-104 to use the lower one-earner tables. The amount is rounded to the nearest whole dollar. For pay dates from June 12, 2026 the tables use the cut rates of 2.11% to 4.58%; earlier 2026 paychecks used 2.22% to 4.82%. West Virginia has no flat supplemental rate for wages, so bonuses are withheld with regular pay. Traditional 401(k) deferrals and pretax health benefits reduce West Virginia wages.
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% |
| Over $60,000 | 4.58% |
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% |
| Over $60,000 | 4.58% |
West Virginia local income taxes
West Virginia has no local income tax, but several cities charge a flat city service fee to everyone who works within city limits, and employers withhold it from pay. Charleston charges $3.00 a week, Huntington $5.00 a week, and Morgantown's Safe Streets & Safe Community fee is $3.00 a week. The calculator spreads the weekly fee over your pay periods ($6.00 on a biweekly paycheck in Charleston). If you work two jobs in Charleston, a CSF-1 Prior Payment Form stops the second employer from withholding it again. Other cities with similar fees are not listed; check your pay stub.
| Jurisdiction | Rate | Applies to | Source |
|---|---|---|---|
| Charleston city service fee | $3.00 a week | People who work here | Source |
| Huntington city service fee | $5.00 a week | People who work here | Source |
| Morgantown Safe Streets & Safe Community fee | $3.00 a week | People who work here | Source |
Worked example
A $60,000 salary in West Virginia, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- West Virginia
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- West Virginia income tax: −$83.00
Net pay per paycheck: $1,855.07
Computed with West Virginia's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in West Virginia
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,272.00 | $33,072.00 | $1,342.77 | $34,912.02 |
| $60,000 | $1,855.07 | $48,231.82 | $1,938.92 | $50,411.92 |
| $80,000 | $2,386.22 | $62,041.72 | $2,521.99 | $65,571.74 |
| $100,000 | $2,892.38 | $75,201.88 | $3,105.07 | $80,731.82 |
| $150,000 | $4,135.58 | $107,525.08 | $4,496.89 | $116,919.14 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your IT-104. The calculator only shows the fields West Virginia actually asks for.
- Pick your local tax jurisdiction, if one applies to where you live or work.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − West Virginia income tax − state payroll programs − local tax − post-tax deductions.
West Virginia vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in West Virginia compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. West Virginia (annual) |
|---|---|---|---|
| West Virginia | $2,259.94 | $58,758.44 | — |
| Pennsylvania | $2,278.36 | $59,237.36 | +$478.92 |
| Maryland | $2,238.13 | $58,191.38 | −$567.06 |
| Virginia | $2,232.32 | $58,040.32 | −$718.12 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the West Virginia income tax rates for 2026?+
After SB 392, 2.11% on the first $10,000 of taxable income, 2.81% up to $25,000, 3.16% up to $40,000, 4.22% up to $60,000 and 4.58% above. Married people filing separately use half those bracket amounts. The cut is retroactive to January 1, 2026.
When did the new West Virginia withholding tables start?+
The Tax Division lists June 12, 2026, when SB 392 took effect, as the effective date. Paychecks before then were withheld at the old 2.22% to 4.82% rates, so you may see a slightly larger refund for 2026 because the lower rates apply to the whole year on your return.
How much West Virginia tax is withheld on a $60,000 salary?+
For an employee paid biweekly with one exemption on the default two-earner tables, $2,307.69 less the $76.92 exemption is $2,230.77. On the new tables that is $56.27 plus 4.58% of the amount over $1,731, $79.16, rounded to $79. On the one-earner tables it is about $72.
Should I check line 5 on the IT-104?+
Check it only if you are single, head of household, or married with a spouse who doesn't work, and this is your only job. It switches your employer to the one-earner tables, which withhold less. Two-income couples and people with two jobs should leave it unchecked.
What is the Charleston city service fee?+
Charleston charges $3.00 a week to everyone who works in the city, full or part time, and employers withhold it from pay and send it to the City Collector each quarter. It isn't prorated for part-time work, and it continues during paid leave.
Which other West Virginia cities charge a fee on workers?+
Huntington charges a $5.00 weekly city service fee and Morgantown a $3.00 weekly Safe Streets & Safe Community fee. Some other West Virginia cities charge similar fees; if one appears on your pay stub, add it as an extra deduction.
How are bonuses taxed in West Virginia?+
West Virginia doesn't publish a flat supplemental rate for wages, so a bonus is withheld with the tables together with your regular pay for the period.
Does West Virginia tax 401(k) contributions?+
No. Traditional 401(k) deferrals and pretax health premiums reduce West Virginia wages as they do federal wages.
What is the minimum wage in West Virginia?+
$8.75 an hour for employers with six or more employees at one location.
Sources
- WV Tax Division — IT-100.2A Tables for Percentage Method of Withholding (March 2026)
- WV Tax Division — IT-100.2A (October 2024), Wayback Machine copy
- WV Tax Division — IT-100.1A Employer's Withholding Tax Tables and IT-104
- WV Tax Division — 2026 Income Tax Rate Cut (SB 392)
- WV Tax Division — Withholding Tax Forms
- City of Charleston — City Service Fee Overview
- City of Charleston — City Service Fee FAQ
- City of Huntington — City Service Fee
- City of Morgantown — Safe Streets & Safe Community Fee
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet