West Virginia Paycheck Calculator
Estimate your West Virginia take-home pay. West Virginia uses a 5-bracket progressive income tax with rates of 2.11%, 2.81%, 3.16%, 4.22%, and 4.58% (TY2026 post-S392 — the third 5% across-the-board cut since HB 2526 of 2023). The top rate dropped from 4.82% to 4.58% effective January 1, 2026. Brackets are the same for single, MFJ, and HoH (no marriage relief). WV has no state standard deduction — but the $2,000 personal exemption per filer (plus $2,000 per dependent) provides modest shielding. No local income tax in West Virginia. Reciprocity with KY, MD, OH, PA, and VA.
How to use this calculator
- Type your gross pay per paycheck — what you earn before any tax or deduction comes out.
- Pick your pay frequency (biweekly is the default — it's the most common).
- Set your federal filing status (Single or Married Filing Jointly).
- If you contribute to a traditional 401(k), enter the percentage. Add any pre-tax health or HSA deductions per paycheck.
- The result updates as you go. Use Share link to send your numbers to someone else without retyping them.
A real example: a $60,000 salary in Charleston
Say you take a $60,000-a-year job in Charleston, West Virginia, paid every two weeks, single, no 401(k). That's $2,307.69 gross per paycheck. The math goes like this for the year:
| Line | Amount |
|---|---|
| Gross pay | $60,000.00 |
| Federal income tax (after the $16,100 federal standard deduction) | −$5,020.00 |
| Social Security (6.2% up to $184,500) | −$3,720.00 |
| Medicare (1.45%) | −$870.00 |
| West Virginia state tax (5 brackets; no SD, $2,000 personal exemption; taxable $58,000) | −$1,866.10 |
| Take-home for the year | $48,523.90 |
| Take-home per biweekly check | $1,866.30 |
About 19% of your gross goes to federal, FICA, and West Virginia state tax combined. WV's effective state rate at $60k single is 3.11% — well below the 4.58% headline thanks to the low rates in the lower brackets. The 2.11% rate on the first $10k of taxable income, 2.81% on the next $15k, and 3.16% on the next $15k provides genuine relief for low and middle earners. The 2026 cut (S392) dropped all brackets by 5% from the prior year's rates — a meaningful savings of about $98 on a $60k single filer compared to TY2025. No local income tax means the state rate IS your total income tax.
Now add a 5% traditional 401(k) and $200/month in pre-tax health premiums on a $120,000 salary, married, paid monthly: gross $10,000/mo, $500 to the 401(k), $200 to health. WV follows federal — both pre-tax items reduce WV taxable income. The personal exemption doubles to $4,000 (2 × $2,000). State tax for the year runs about $3,909, and your monthly take-home lands around $7,627.
How a West Virginia paycheck is calculated
WV uses 5 progressive brackets — the same for single, MFJ, and HoH (no marriage relief). No state standard deduction; instead a $2,000 per-person exemption:
A few West Virginia-specific details worth knowing:
- 2026 was the third reduction since HB 2526 of 2023. WV's tax-cutting trajectory: HB 2526 (2023, ~21% cut) → SB 2033 (2024, ~5% cut) → S392 (2026, 5% across-the-board cut). The top rate dropped from 6.5% (pre-2023) → 5.12% → 4.82% → 4.58% (current). Each cut is part of W. Va. Code § 11-21-4h's automatic trigger mechanism tied to state surplus revenues. Future cuts likely if surplus continues.
- Brackets are the same for all filing statuses (except MFS). Single, MFJ, and head of household all use the brackets above. MFS uses half-thresholds (so $5k, $12.5k, $20k, $30k boundaries) but this calculator doesn't model MFS. The lack of MFJ bracket-widening is unusual; states like Maine or Oregon widen MFJ brackets to 2× single. WV does not.
- NO state standard deduction. WV starts from federal AGI directly with state-specific modifications (Social Security exemption phase-in, certain pension exclusions, military retirement exclusion). The only general state shielding is the $2,000 personal exemption per filer + per dependent. This is among the smallest income-shielding mechanisms in the US — comparable to NJ ($1,000/person) or AR ($2,470/$4,940 SD).
- Personal exemption is $2,000 per person (minimum 1). Even if you claim zero exemptions on your WV IT-104, the state automatically grants 1 exemption ($2,000) per return. Single = 1 × $2,000 = $2,000. MFJ = 2 × $2,000 = $4,000 (+ $2,000 per dependent, not modeled here).
- Reciprocity with 5 neighboring jurisdictions. If you're a Kentucky, Maryland, Ohio, Pennsylvania, or Virginia resident working in WV, you pay only your home state's tax — not WV. Same goes for WV residents commuting to those five states. This makes the WV/OH (Wheeling, Parkersburg areas) and WV/VA (Eastern Panhandle near DC) borders particularly tax-friendly for cross-border commuters.
- No local income tax anywhere. Charleston, Huntington, Morgantown, Wheeling, Parkersburg — every WV city collects zero income tax. The state's 2.11-4.58% rate IS your total income tax burden.
- 401(k) and pre-tax both reduce WV tax. WV follows federal treatment for traditional 401(k) and Section 125 items (since WV starts from federal AGI).
- Social Security phasing OUT of taxation. WV's HB 4880 of 2024 phased the SS exemption: 35% exempt in TY2024, 65% exempt in TY2025, expected 100% exempt by TY2027 or TY2028. Military retirement pay: fully exempt since TY2019. Pension exclusion up to $8,000/taxpayer (age 65+). Senior citizens get additional modifications.
What West Virginia paychecks look like at common salaries (single, no 401k)
| Annual salary | Federal tax | FICA | West Virginia tax | Net per year | Net per biweekly check |
|---|---|---|---|---|---|
| $40,000 | $2,620.00 | $3,060.00 | $995.30 | $33,324.70 | $1,281.72 |
| $50,000 | $3,820.00 | $3,825.00 | $1,386.10 | $40,968.90 | $1,575.73 |
| $60,000 | $5,020.00 | $4,590.00 | $1,866.10 | $48,523.90 | $1,866.30 |
| $75,000 | $7,670.00 | $5,737.50 | $2,570.20 | $59,022.30 | $2,270.09 |
| $100,000 | $13,170.00 | $7,650.00 | $3,715.20 | $75,464.80 | $2,902.49 |
| $150,000 | $24,734.00 | $11,475.00 | $6,005.20 | $107,785.80 | $4,145.61 |
Numbers above use 2026 federal rates and West Virginia's progressive brackets, single filer, no 401(k) or pre-tax deductions. Your actual withholding will differ based on your W-4.
Tips to take home more
- Max out pre-tax benefits first. Health insurance, HSA, and FSA dollars reduce both your federal tax and FICA — that's a roughly 22–28% discount on those expenses for most people.
- A 401(k) is real money, not a deduction. A 5% contribution on $60k is $3,000 the IRS doesn't see right now. You're not losing it — you're moving it.
- Check your W-4 if your refund or bill is large. A big refund means you overpaid all year; a big bill means you underpaid. Either way, the IRS withholding estimator at irs.gov/W4App helps fix it.
- Track the Social Security cap. If you'll cross $184,500 this year, your last few checks will be noticeably bigger for SS. (Medicare and SDI keep going on every dollar.)
- Live in West Virginia, work remotely for an out-of-state employer? West Virginia taxes residents on all income regardless of where it's earned. Check your paystub — out-of-state employers don't always withhold West Virginia tax correctly.
Frequently asked questions
What is West Virginia's state income tax rate in 2026?
WV uses a 5-bracket progressive income tax for TY2026 with rates of 2.11%, 2.81%, 3.16%, 4.22%, and 4.58%. The same brackets apply to single, MFJ, and HoH filers: 2.11% on first $10,000, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000, 4.58% above. The 2026 rates reflect a 5% across-the-board reduction under S392 (effective June 12, 2026, retroactive to Jan 1, 2026) — the third cut since HB 2526 of 2023 originally slashed rates by ~21%.
How much of a $60,000 salary do you take home in West Virginia?
A single filer earning $60,000 in West Virginia with no pre-tax deductions takes home roughly $48,524 a year, or about $1,866 every two weeks. That's $5,020 federal, $4,590 FICA, and $1,866 WV state tax (5 brackets on $58,000 after the $2,000 personal exemption — WV has no state SD). No local income tax in WV.
What is the West Virginia standard deduction and personal exemption for 2026?
WV has NO state standard deduction — instead, the state starts with your federal AGI and applies modifications. The personal exemption is $2,000 per filer + $2,000 per dependent (minimum 1 per return). So a single filer gets $2,000, MFJ gets $4,000, plus $2,000 per dependent. This is among the smallest shielding mechanisms in the US.
Does Charleston or Morgantown have a local income tax?
No. West Virginia does NOT allow cities or counties to levy income taxes on wages. Charleston, Huntington, Morgantown, Wheeling, Parkersburg, and every other WV city collects zero income tax. The state's 2.11-4.58% rate IS your total income tax.
Does WV have reciprocity with neighboring states?
Yes — with five jurisdictions: Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. If you're a resident of any of those five states working in WV, you pay only your home state's tax (not WV). WV residents working in those five states pay only WV tax. To claim, file Form WV/IT-104R with your WV employer. This is especially valuable in the Wheeling/Pittsburgh metro, Parkersburg/Marietta metro, and the Eastern Panhandle near DC.