West Virginia Paycheck Calculator

A 5-bracket progressive schedule running from 2.11% up to 4.58%, confirmed directly via the West Virginia Tax Division's own SB 392 page. This reflects a 5% across-the-board rate cut from the prior 2.22%-4.82% schedule, made retroactive to January 1, 2026.

West Virginia doesn't use a standard deduction at all — it instead grants a $2,000-per-exemption personal exemption, claimed once for the filer, once for a spouse on a joint return, and once per dependent. This calculator models the base self/self-plus-spouse exemption ($2,000 single, $4,000 married), excluding per-dependent exemptions since it collects no dependents input.

Senate Bill 392, signed by Governor Patrick Morrisey and taking effect June 12, 2026, cut every bracket rate by roughly 5%, applied retroactively to January 1, 2026. Anyone comparing to a 2025 West Virginia tax figure should expect these lower 2026 rates to apply for the full year, not just from the bill's effective date forward.

Yes — SB 392 also establishes a mechanism for future automatic rate reductions when the state's general revenue fund exceeds a specified threshold, triggering further incremental cuts without requiring new legislation. This calculator reflects the confirmed 2026 rates only and does not attempt to predict a future trigger outcome.

No — the same $0/$10,000/$25,000/$40,000/$60,000 thresholds apply to single, married filing jointly, and head of household filers alike (married filing separately uses half-width brackets, not modeled here). Only the number of personal exemptions differs between single and married filers, doubling from one exemption to two.

There is nothing to include, because no such program exists in West Virginia as of 2026 — no state-run disability insurance or paid-family-leave payroll premium comparable to Colorado's FAMLI or Rhode Island's TDI exists here. The only state-level withholding this calculator applies for West Virginia is the five-bracket income tax.

Start with gross pay for the period, then subtract three things: federal income tax based on the 2026 brackets and $16,100 standard deduction ($32,200 married), West Virginia's five-bracket state tax (2.11% to 4.58%) after the $2,000 personal exemption, and FICA — 6.2% Social Security plus 1.45% Medicare. What's left is net take-home pay. This calculator runs that exact sequence automatically: enter an annual salary, pay frequency, and filing status to get both annual and per-paycheck net pay with a full tax breakdown.

It depends on income and filing status, since both federal and West Virginia tax are progressive. For this calculator's own $75,000 single-filer, biweekly worked example, total withholding — federal tax, West Virginia state tax, Social Security, and Medicare combined — comes to $15,953.40 a year, an effective rate of 21.27%. Higher earners land in West Virginia's 4.58% top bracket and a higher federal bracket, pushing their effective rate up; lower earners land in the 2.11% starting bracket, pushing theirs down. Enter a salary above for an exact figure.

For a single filer paid biweekly, $100,000 a year in West Virginia breaks down to roughly $13,170 in federal tax, $3,690.90 in West Virginia state tax, $6,200 in Social Security, and $1,450 in Medicare — $24,510.90 total, an effective rate of about 24.51%. That leaves $75,489.10 a year, or about $2,903.42 per biweekly paycheck. A married filer, with the larger $32,200 federal standard deduction and $4,000 West Virginia exemption, would owe somewhat less — run the calculator above with the actual filing status for an exact number.

Not statewide, but several individual cities do. Charleston, Huntington, Parkersburg, and Weirton each charge a flat weekly "city service fee," also called a user fee — currently $3, $5, $2.50, and $2 per week respectively — withheld from anyone who physically works within those city limits, confirmed directly on each city's own government site. This is a flat fee, not a percentage-of-income tax, so it doesn't scale with salary and isn't included in this calculator's stateTax figure. Workers in one of these specific cities should expect a few extra dollars withheld each week beyond what this calculator shows.