2026 West Virginia Paycheck Calculator
Updated 2026 · IRS Pub 15-T · SSA · West Virginia DOR · Private browser calculation
On a $100,000 salary in West Virginia, a single filer keeps about $75,489 take-home per year (24.5% effective tax rate) after federal, West Virginia state, and FICA withholding in 2026.
West Virginia - tax rate update in progress
West Virginia enacted a retroactive income tax rate reduction in 2025. The rate shown reflects the most current guidance published by the WV State Tax Department. We will update immediately upon any further DOR confirmation. See our methodology →
2026 data verified · Last checked June 11, 2026
Source: IRS Pub 15-T · West Virginia DOR 2026 withholding tables
In West Virginia, a single filer earning $75,000 per year takes home approximately $59,047 after taxes (2026). Federal tax: $7,670 | West Virginia state tax: $2,546 | FICA: $5,738.
21.3% effective tax rate
West Virginia uses a progressive state income tax system. Higher income levels are subject to higher marginal rates, so your effective West Virginia state withholding rate depends on your total annual income and filing status. Federal income tax and FICA are calculated separately and also reduce your take-home pay each pay period.
See how all 51 states rank for take-home pay in our Best States for Take-Home Pay 2026 research study.
Most W-2 paychecks in West Virginia include several standard withholding categories. Your employer uses IRS Publication 15-T tables for federal income tax, then applies payroll taxes and any state or local taxes required for your work location.
Your annual salary is the same whether you are paid weekly, biweekly, semi-monthly, or monthly, but each paycheck amount differs because the number of pay periods changes. Weekly pay divides your annual gross into 52 checks; biweekly into 26; semi-monthly into 24; and monthly into 12. Withholding tables account for pay frequency, so per-check federal and state amounts may not be a simple annual total divided evenly. Comparing offers or budgeting often requires looking at both per-paycheck net and annual take-home together.
Filing status — Single, Married Filing Jointly, or Head of Household — changes the withholding brackets your employer uses for federal income tax and, in most states with income tax, for state withholding as well. Two employees earning the same salary in West Virginia can have different net pay if their filing status or W-4 entries differ. Updating your W-4 after a marriage, divorce, or dependent change is the most common way to align withholding with your expected tax situation.
See take-home pay for common jobs in West Virginia after federal and state taxes:
West Virginia uses a progressive state income tax structure, so withholding rises as taxable wages move into higher state brackets.
Your effective state tax rate is usually lower than the top marginal rate because only part of your wages is taxed at each higher bracket.
West Virginia can also impose local payroll taxes in some cities or counties, so your paycheck may show an additional withholding line depending on where you live or work.
Use the calculator above to adjust salary, filing status, pay frequency, and deductions for a more specific West Virginia paycheck estimate.
Use this page with the West Virginia bonus tax calculator when a supplemental paycheck uses flat withholding, or read how overtime is taxed in 2026 if extra hours push a pay period into a higher bracket.
For relocation math, West Virginia vs Virginia shows the same salary side by side. · State Income Tax Rankings 2026 · W-4 withholding optimization · 401(k) paycheck impact.
Net pay is the amount you actually receive after payroll deductions. It starts with gross pay, then subtracts federal income tax, Social Security, Medicare, state or local tax, and any voluntary deductions.
Take-home pay equals gross pay minus taxes and deductions. A paycheck calculator applies federal withholding, FICA, state income tax, local taxes where applicable, and pre-tax or post-tax deductions in the correct order.
Gross pay is earnings before deductions. Net pay is what remains after payroll taxes, benefits, retirement contributions, insurance premiums, garnishments, and other paycheck deductions.
Pre-tax deductions can reduce taxable wages before income tax is calculated. A 401(k), HSA, or FSA may lower federal and state taxable income, but some deductions do not reduce Social Security or Medicare wages.
Post-tax deductions are taken after payroll taxes are calculated. Examples may include Roth 401(k) contributions, certain insurance payments, wage garnishments, or after-tax benefits.
Yes. West Virginia has a graduated individual income tax, and a 2026 law cut rates by 5% retroactive to January 1, 2026. The adjusted 2026 rates range from 2.11% to 4.58% for most filers.
A single filer earning $50,000 in West Virginia should expect roughly $1,400 to $1,800 of West Virginia income tax for the year under the adjusted 2026 rates. This is an estimate and excludes federal tax and FICA.
West Virginia's 2026 rate cut is retroactive, so early-year withholding may not match the final adjusted annual liability if payroll systems were not updated immediately. Updated 2026 withholding tables should be used.
West Virginia provides a Social Security modification for eligible taxpayers, and recent law has expanded retirement tax relief. Other retirement income may still be taxable unless a specific subtraction applies.
Assumptions: Single filer · Standard deduction · Biweekly pay · No pre-tax deductions · Estimates paycheck withholding, not final tax liability · Source: state DOR + IRS Pub 15-T, 2026
Tax rates verified for 2026 tax year.
ExactTakeHome starts with gross pay, applies your pay frequency, subtracts eligible pre-tax deductions (401k, HSA, FSA) from federal taxable wages, calculates federal income tax withholding using IRS Publication 15-T percentage method tables, applies Social Security (6.2% up to $184,500 wage base) and Medicare (1.45%) taxes on gross wages, then applies West Virginia state income tax using the 2026 withholding tables from the West Virginia State Tax Department. Local tax is applied where available (NYC, Philadelphia, Columbus OH). Final take-home is an estimate of paycheck withholding, not your final tax return liability.
Calculate your West Virginia take-home pay after federal withholding, FICA, state taxes, local taxes, and pre-tax deductions.
Pre-tax deductions like 401(k), HSA, and health insurance premiums reduce your taxable wages before federal income tax is calculated. This means you pay less tax on every paycheck — not just defer the money.
Why take-home increases: A 6% 401(k) contribution on $75,000 reduces taxable wages by $4,500, cutting both federal income tax and West Virginia state income tax on that amount. Social Security and Medicare still apply to the original gross wages.
Pay frequency changes your paycheck size, not your annual salary. Withholding tables annualise each paycheck, so weekly and monthly results may differ slightly from biweekly.
Based on $75,000 annual salary, single filing status, no pre-tax deductions, West Virginia withholding. Use the calculator above for your exact filing status and deductions.
West Virginia has many cross-border workers with Ohio, Pennsylvania, Maryland, Virginia, and Kentucky. Reciprocity and resident credits can affect the payroll setup for commuters.
Yes. West Virginia uses a progressive state income tax system, though rates and rules have changed in recent years.
Sometimes reciprocity applies with nearby states, but the correct answer depends on the specific resident and work states. Payroll needs the right exemption paperwork.
Quick answer: $100,000 after taxes in West Virginia (2026)
Estimated take-home pay: $75,489/year ($6,291/month · $2,903/biweekly). Effective tax rate: 24.5%.
West Virginia paychecks start with federal income tax withholding under IRS Publication 15-T, using Form W-4, pay frequency, taxable wages, and filing status.
FICA applies: employees pay 6.2% Social Security tax on wages up to the 2026 wage base of $184,500, plus 1.45% Medicare tax on all covered wages, and employers must withhold the 0.9% Additional Medicare Tax once wages exceed $200,000 in the calendar year.
West Virginia enacted a 5% income tax cut during the 2026 legislative session, signed on March 31, 2026, effective and retroactive to January 1, 2026. The adjusted West Virginia individual income tax schedule is graduated, ranging from 2.11% on lower taxable income to 4.58% on taxable income over $60,000. West Virginia does not have a statewide employee SDI or paid family leave payroll tax.
Estimates assume standard 2026 withholding, single filing status, and no pre-tax deductions; actual paycheck may differ.
| Tax | 2026 Rate | Wage Cap | Source |
|---|---|---|---|
| Federal Income Tax | 10%–37% (percentage-method withholding) | No wage cap | IRS Pub. 15-T |
| Social Security | 6.2% employee withholding | $184,500 | SSA 2026 |
| Medicare | 1.45% employee withholding | No wage cap | IRS Pub. 15 |
| Additional Medicare Surtax | 0.9% on wages over $200,000 | No wage cap | IRS Topic 560 |
| West Virginia State Income Tax | 2.11%–4.58% graduated (2026 rate cut retroactive to Jan 1) | No wage cap | WV Tax Division 2026 Rate Cut |
Compare two salary offers in different states
Compare West Virginia take-home with other states:
The West Virginia paycheck calculator computes your exact take-home pay for 2026.
For a $75,000 salary, a single filer in West Virginia takes home $59,047 per year ($2,271 per biweekly paycheck) after federal and state taxes.
Example Calculation — $75,000 Salary
$75,000 salary in West Virginia
$59,047/year
$2,271 per biweekly paycheck
21.3% effective tax rate| Federal income tax | -$7,670 |
| Social Security (6.2%) | -$4,650 |
| Medicare (1.45%) | -$1,088 |
| West Virginia state tax | -$2,546 |
Assumptions: Single filer · Biweekly · No 401(k) · Standard W-4 · Customize below ↓
West Virginia taxes wages under a graduated state income tax structure in 2026. For a single filer earning $100,000, the effective West Virginia state income tax rate is approximately 3.69%, and the annual take-home pay is approximately $75,489 after all taxes.
Use the calculator above to enter your exact salary, filing status, and pre-tax deductions for a precise West Virginia take-home pay estimate.
West Virginia uses a progressive income tax system, so state withholding can change as taxable income rises. The state has been reducing income tax rates, so current payroll tables should be used.
ExactTakeHome tax data is sourced from official government publications and verified against primary sources. Last verified: .