How your paycheck is taxed in West Virginia
A West Virginia paycheck is reduced by federal income tax, Social Security (6.2%), Medicare (1.45%), and state income tax of 2.22% to 4.82%. The federal side uses the 2026 standard deduction of $16,100 (single) or $32,200 (joint) and seven brackets from 10% to 37%. The state side is described below. There is no standard deduction; a $2,000 exemption per person applies.
West Virginia's table is based on the 2025 schedule and is marked estimated; see the notes below for what may differ in 2026.
Formula
Net pay = Gross pay - Pre-tax deductions - Federal income tax - Social Security - Medicare - West Virginia income tax - After-tax deductions. Federal taxable income is gross minus pre-tax deductions minus the standard deduction. West Virginia taxable income is wages minus the personal exemption.
West Virginia income tax brackets for 2026
West Virginia cut all rates 21.25% in 2023 and another 4% for 2025 (top rate 4.82%). Additional trigger-based cuts may apply for 2026, so the record is marked estimated. Brackets apply to West Virginia taxable income, which is wages after the $2,000 per-person exemption.
| Rate | Single taxable income |
|---|---|
| 2.22% | $0 to $10,000 |
| 2.96% | $10,000 to $25,000 |
| 3.33% | $25,000 to $40,000 |
| 4.44% | $40,000 to $60,000 |
| 4.82% | Over $60,000 |
| Rate | Married filing jointly taxable income |
|---|---|
| 2.22% | $0 to $10,000 |
| 2.96% | $10,000 to $25,000 |
| 3.33% | $25,000 to $40,000 |
| 4.44% | $40,000 to $60,000 |
| 4.82% | Over $60,000 |
Head of household and married filing separately use the single schedule in this estimate; West Virginia may publish separate columns.
Local taxes in West Virginia
Charleston, Huntington, Parkersburg, and a few other cities charge a small flat city service fee per week worked (a few dollars). Local taxes are not included in the estimate above; check your pay stub for a city or county line and subtract it from the net pay shown.
Worked examples: single filer, paid biweekly
Each row is a single filer with no pre-tax deductions, using the 2026 federal tables and the West Virginia rules above. The $75,000 example: federal taxable income is $58,900 after the $16,100 standard deduction, giving $7,670.00 of federal tax (10% on the first $12,400, 12% up to $50,400, 22% on the rest). Social Security is 6.2% of $75,000 = $4,650.00, Medicare is 1.45% = $1,087.50, and West Virginia tax on $73,000 of state taxable income is $2,680.10. Net pay is $58,912.40 a year, or $2,265.86 every two weeks.
| Salary | Federal tax | Social Security | Medicare | West Virginia tax | Net per year | Net per paycheck |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,100 | $725 | $1,521 | $40,834 | $1,570.55 |
| $75,000 | $7,670 | $4,650 | $1,088 | $2,680 | $58,912 | $2,265.86 |
| $100,000 | $13,170 | $6,200 | $1,450 | $3,885 | $75,295 | $2,895.96 |
Effective total tax rates in these examples run from 18.3% at $50,000 to 24.7% at $100,000. Married filers with the same household income pay less federal tax because the joint standard deduction and brackets are twice as wide, and West Virginia's joint brackets are wider too.
How the West Virginia brackets apply to $75,000
State taxable income for the single $75,000 example is $73,000. Each slice is taxed at its own rate and the pieces are added up, so the marginal rate (4.82%) is higher than the average rate on all wages (3.57%).
| Bracket | Income in bracket | Tax |
|---|---|---|
| 2.22% | $10,000 | $222.00 |
| 2.96% | $15,000 | $444.00 |
| 3.33% | $15,000 | $499.50 |
| 4.44% | $20,000 | $888.00 |
| 4.82% | $13,000 | $626.60 |
| Total West Virginia tax | $2,680.10 |
Hourly pay in West Virginia
Hourly workers are annualized the same way: rate x hours per week x 52. At $20 an hour for 40 hours, gross pay is $41,600 a year or $800 a week. Federal income tax is $54.08 a week, Social Security $49.60, Medicare $11.60, and West Virginia tax $22.16, leaving $662.57 per weekly paycheck. Overtime raises the annualized figure and can push a few dollars into the next federal bracket, but only those dollars are taxed at the higher rate.
Married filing jointly on $75,000
A married couple filing jointly with $75,000 of combined wages gets the $32,200 joint standard deduction and brackets twice as wide, so federal income tax falls to $4,640.00 from $7,670.00 for a single filer, and West Virginia tax is $2,583.70 instead of $2,680.10. Social Security and Medicare do not change with filing status. Take-home pay for the couple is $62,038.80 a year, or $2,386.11 per biweekly paycheck.
Estimates for 2026 using federal and state tables; local taxes, benefits, and credits vary. Not tax advice. Compare other states on the national paycheck calculator.