West Virginia Paycheck Calculator (2026)
Last updated: 2026-10-07 · West Virginia figures checked against official sources on 2026-10-07
West Virginia withholds 2.11% – 4.58% state income tax in 2026 using its own formula and your WV IT-104, plus local income taxes in some cities or counties. On a $50,000 salary paid every two weeks, a single employee keeps about $1,573.05 per check: $146.92 federal, $147.11 Social Security and Medicare, $56.00 West Virginia income tax come out of $1,923.08.
Year-to-date, employer size and gross-up
For the $184,500 wage base and the $200,000 Additional Medicare threshold.
Sets state paid-leave shares (e.g. DE, CO, ME).
Enter a take-home amount to solve for gross pay.
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Paycheck breakdown · 2026 · West Virginia
| Item | This check | Year |
|---|---|---|
| Salary | $1,923.08 | $50,000 |
| Gross pay | $1,923.08 | $50,000 |
| − Federal income tax | −$146.92 | −$3,820 |
| − Social Security (6.2%) | −$119.23 | −$3,100 |
| − Medicare (1.45%) | −$27.88 | −$725 |
| − West Virginia income taxState formula | −$56.00 | −$1,456 |
| Net pay | $1,573.05 | $40,899 |
How federal withholding was figured (Pub. 15-T Worksheet 1A)
| 1a | Taxable wages this pay period | $1,923.08 |
| 1b | Pay periods per year | 26 |
| 1c | Annualized wages | $50,000.08 |
| 1d | Step 4(a) other income | $0.00 |
| 1f | Step 4(b) deductions | $0.00 |
| 1g | Standard adjustment ($12,900 MFJ / $8,600 other) | $8,600.00 |
| 2a | Adjusted Annual Wage Amount | $41,400.08 |
| 2b–2d | Row: at least $19,900 → $1,240.00 + 12% of the excess (standard single schedule) | |
| 2g | Annual tentative withholding | $3,820.01 |
| 2h | ÷ pay periods | $146.92 |
| 3b | Step 3 credits per period | −$0.00 |
| 4a | Extra withholding (Step 4(c)) | $0.00 |
| 4b | Federal income tax to withhold | $146.92 |
How West Virginia withholding was figured
West Virginia IT-100.2A (March 2026) percentage method
| Annualized state wages ($1,923.08 × 26) | $50,000.08 |
| Exemptions 1 × $2,000 | −$2,000.00 |
| One-earner annual table | $1,444.10 |
| Annual withholding ÷ 26 pay periods (rounded to the dollar, as the guide requires) | $56.00 |
What the employer pays on top
| Social Security match (6.2%) | $119.23 |
| Medicare match (1.45%) | $27.88 |
| FUTA (0.6% of the first $7,000) | $11.54 |
| Federal employer taxes this check | $158.65 |
Plus state unemployment, paid-leave employer shares and workers' comp — payroll cost calculator has every state's 2026 rates.
West Virginia take-home pay examples (2026)
Paid biweekly, 2026 W-4 with only the filing status, no pre-tax deductions or local tax; West Virginia certificate — single: IT-104 exemptions: 1; IT-104 line 5: single, HOH or one-earner household; married: IT-104 exemptions: 2; IT-104 line 5: single, HOH or one-earner household. Computed with the same engine as the calculator.
| Salary · filing status | Gross / check | Federal | Soc. Sec. + Medicare | West Virginia tax | Net / check | Net / year |
|---|---|---|---|---|---|---|
| $50,000 · single | $1,923.08 | $146.92 | $147.11 | $56.00 | $1,573.05 | $40,899 |
| $50,000 · married, one income | $1,923.08 | $68.46 | $147.11 | $52.00 | $1,655.51 | $43,043 |
| $100,000 · single | $3,846.15 | $506.54 | $294.23 | $142.00 | $2,903.38 | $75,488 |
| $100,000 · married, one income | $3,846.15 | $293.85 | $294.23 | $138.00 | $3,120.07 | $81,122 |
West Virginia income tax rates for 2026
2026: SB 392 (2026 Regular Session; signed March 31, 2026; effective June 12, 2026) cut every personal income tax rate by 5%, retroactive to January 1, 2026 (codified as W. Va. Code §11-21-4j): 2.22%/2.96%/3.33%/4.44%/4.82% for 2025 → 2.11%/2.81%/3.16%/4.22%/4.58% for 2026. Bracket thresholds and the $2,000 exemption are unchanged. Withholding tables (IT-100.2A/B) were reissued in March 2026.
All filing statuses
| 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% |
- Standard deduction
- None
- Personal exemption
- $2,000 / $2,000 per dependent deduction
Credits, phase-outs and other West Virginia rules
- 2026 rates (W. Va. Code §11-21-4j, SB 392 of 2026, retroactive to Jan 1, 2026): single, MFJ, HOH (and estates/trusts) — 2.11% of taxable income up to $10,000; $211.00 + 2.81% over $10,000; $632.50 + 3.16% over $25,000; $1,106.50 + 4.22% over $40,000; $1,950.50 + 4.58% over $60,000. Married filing separately — same rates at half the thresholds: $5,000 / $12,500 / $20,000 / $30,000 (bases $105.50 / $316.25 / $553.25 / $975.25). Single and joint filers share the SAME brackets (not doubled for MFJ).
- No standard deduction. West Virginia does not recognize most itemized deductions — only gambling losses from the federal return may be claimed (2025 IT-140 instructions).
- Personal exemptions: $2,000 per exemption (taxpayer, spouse, each dependent — same rules as former federal exemptions). If you claim zero exemptions (e.g., you can be claimed as someone's dependent), a $500 allowance applies instead (2025 IT-140 instructions, Line 6).
- Low-income earned income exclusion: if federal AGI ≤ $10,000 ($5,000 MFS), exclude the smaller of federal AGI, earned income, or $10,000 ($5,000 MFS) (IT-140 Line 5 worksheet). Family Tax Credit (Schedule FTC-1) can reduce or eliminate tax for low-income families by family size and modified federal AGI (not available with zero exemptions).
- Social Security benefits are fully exempt below federal AGI $50,000 single / $100,000 MFJ — not relevant to wages.
All 51 jurisdictions side by side: 2026 state income tax rates.
How West Virginia withholding works
Employee form: WV IT-104 (Employee's Withholding Exemption Certificate); WV IT-104NR for KY/MD/OH/PA/VA residents
Employer guide: WV IT-100.2A Tables for Percentage Method of Withholding (March 2026, 4 pages); WV IT-100.2B Table Method
West Virginia uses its own IT-104 (exemptions: self 0/1, spouse, dependents; line 5 checkbox; line 6 additional amount). Subtract $2,000 per exemption annualized (weekly $38.46, biweekly $76.92, semimonthly $83.33, monthly $166.67, daily $7.66) and apply the percentage table. DEFAULT table = 'Two earner/two or more jobs' (annual: 2.11% to $7,500; $158.25 + 2.81% over $7,500; $474.38 + 3.16% over $18,750; $829.88 + 4.22% over $30,000; $1,462.88 + 4.58% over $45,000). If the employee checks IT-104 line 5 (single, HOH, or married with nonworking spouse, one job), use the 'Optional one earner/one job' table (annual: 2.11% to $10,000; $211 + 2.81% over $10,000; $632.50 + 3.16% over $25,000; $1,106.50 + 4.22% over $40,000; $1,950.50 + 4.58% over $60,000). Round the result to the nearest whole dollar. Supplemental pay: compute using the annual table on the excess over annualized regular pay.
Other deductions from a West Virginia paycheck
West Virginia has no employee-paid state disability, paid-leave or unemployment premium in 2026, so after income taxes the only required deductions are Social Security (6.2% up to $184,500) and Medicare (1.45%, plus 0.9% above $200,000).
Local income taxes in West Virginia
- Charleston (City Service Fee) — $156 a year. $3.00 per week ($156/yr if employed every week) on every full- or part-time employee and self-employed person who regularly reports to work at a location in, or works from home within, the City of Charleston; employer withholds and remits quarterly. Applies per calendar week worked (no proration); not an income tax and based on work location, not residence. Annual figure = $3 × 52 (our arithmetic). Source
- Huntington (City Service Fee) — $260 a year. $5.00 per person per week for everyone working within Huntington city limits (Codified Ordinances Art. 772.04), withheld by the employer for each week worked regardless of hours; paid only once per week even with multiple employers. Annual figure = $5 × 52 (our arithmetic). Source
West Virginia paycheck FAQ
How much is $50,000 a year after taxes in West Virginia?
About $40,899 a year — $1,573.05 per biweekly paycheck — for a single filer with a basic 2026 W-4 and no pre-tax deductions: $146.92 federal income tax, $147.11 Social Security and Medicare, $56.00 West Virginia income tax per check. A married couple filing jointly on one $50,000 income keeps about $43,043 ($1,655.51 per check).
How much is $100,000 a year after taxes in West Virginia?
About $75,488 for a single filer ($2,903.38 per biweekly check) and $81,122 for a married couple with one income ($3,120.07 per check); West Virginia income tax takes $3,692 and $3,588 of that respectively. Add 401(k), health or HSA deductions in the calculator to see your exact number.
What is the West Virginia income tax rate for 2026?
5 brackets from 2.11% – 4.58% and a personal exemption ($2,000 / $2,000 per dependent deduction). SB 392 (2026 Regular Session.
Which form controls West Virginia withholding?
Your WV IT-104 (Employee's Withholding Exemption Certificate); WV IT-104NR for KY/MD/OH/PA/VA residents. Employers apply WV IT-100.2A Tables for Percentage Method of Withholding (March 2026, 4 pages); WV IT-100.2B Table Method. Changing your federal W-4 does not change your West Virginia withholding.
Are there local income taxes in West Virginia?
Yes: Charleston (City Service Fee); Huntington (City Service Fee). Pick yours under “Local income tax” in the calculator.
What else comes out of a West Virginia paycheck besides income tax?
Only Social Security (6.2% of wages up to $184,500) and Medicare (1.45%, plus 0.9% over $200,000) — West Virginia has no employee-paid state disability, paid-leave or unemployment premium in 2026 — and any benefits you elect.
Does West Virginia tax 401(k) contributions or health premiums?
West Virginia follows the federal treatment for wage withholding: traditional 401(k)/403(b)/457(b) deferrals and cafeteria-plan items (health premiums, HSA, FSA) reduce the wages West Virginia taxes.
More for West Virginia employers and employees
Official Sources
Figures checked against these sources on 2026-10-07- WV Tax Division — 2026 Income Tax Rate Cut (SB 392; W. Va. Code §11-21-4j; 2026 rate schedules)
- WV Tax Division — IT-100.2A Tables for Percentage Method of Withholding (March 2026)
- WV Tax Division — IT-104 Employee's Withholding Exemption Certificate / IT-104NR
- WV Tax Division — Withholding Help and General Information (methods, rounding, supplemental)
- WV Tax Division — 2025 IT-140 Personal Income Tax Forms & Instructions (exemptions, $500 zero-exemption allowance, low-income exclusion, 2025 rates p. 35)
- City of Charleston — City Service Fee
- City of Huntington — City Service Fee Return
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods — federal withholding
- IRS Publication 15 (2026), Employer's Tax Guide — FICA
Paycheck calculators for other states
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Estimates only, not tax or payroll advice. Check results against your pay stub.