West Virginia paycheck taxes at a glance
| State income tax | 2.11% to 4.58% (5 brackets) |
|---|---|
| Standard deduction | None |
| Personal exemption | $2,000 single, $4,000 joint |
| Per dependent | $2,000 exemption |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | Yes: 1 options in the calculator |
| State payroll deductions | None |
| Reciprocity | With KY, MD, OH, PA, VA |
| Figures | Tax year 2026 |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
West Virginia income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $10,000 | 2.11% |
| $10,000 to $25,000 | 2.81% |
| $25,000 to $40,000 | 3.16% |
| $40,000 to $60,000 | 4.22% |
| Over $60,000 | 4.58% |
West Virginia also has rules the brackets alone do not show (see the notes below); the calculator applies them.
Worked examples
A $50,000 salary in Charleston, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $1,923.08 | $50,000 |
| Federal income tax | − $146.92 | − $3,820 |
| Social Security and Medicare | − $147.12 | − $3,825 |
| West Virginia income tax | − $55.54 | − $1,444 |
| Local: Charleston | − $6.00 | − $156 |
| Take-home pay | $1,567.50 | $40,755 |
Single, paid every two weeks (26 paychecks). West Virginia taxable income is $48,000 and the state tax is $1,444, an effective 2.888% of gross pay. After one $2,000 exemption the top slice of income is taxed at 4.22%, and the $3 weekly city service fee is a fixed cost whatever you earn.
An $80,000 household outside city limits, married filing jointly with two children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $3,076.92 | $80,000 |
| 401(k) at 5% | − $153.85 | − $4,000 |
| Federal income tax | − $13.85 | − $360 |
| Social Security and Medicare | − $235.38 | − $6,120 |
| West Virginia income tax | − $89.11 | − $2,317 |
| Take-home pay | $2,584.73 | $67,203 |
Married filing jointly, 2 children, paid every two weeks (26 paychecks). West Virginia taxable income is $68,000 and the state tax is $2,317, an effective 2.896% of gross pay. Four $2,000 exemptions and the 401(k) deferral lower taxable income, but joint filers share the same brackets as single filers, so the 4.58% rate still applies above $60,000.
A 5% rate cut, retroactive to January
Senate Bill 392, signed on March 31, 2026, reduced each West Virginia rate by 5%, back to January 1, 2026. The rates went from 2.22%–4.82% to 2.11%, 2.81%, 3.16%, 4.22% and 4.58%; the income thresholds of $10,000, $25,000, $40,000 and $60,000 did not change. Married people filing separately use half those thresholds. The Tax Department has published updated 2026 withholding tables to match.
Exemptions instead of a standard deduction
West Virginia has no standard deduction. You subtract $2,000 per exemption: one for yourself, one for your spouse on a joint return and one for each dependent. Workers whose federal adjusted gross income is $10,000 or less ($5,000 if married filing separately) can also exclude their earned income entirely under the low-income exclusion, which the calculator applies. Low-income families may also qualify for the family tax credit, which this calculator leaves out.
City service fees
Instead of a local income tax, several West Virginia cities charge a flat city service fee per week of work in the city, withheld by your employer. Charleston’s fee is $3 a week, or $156 for a full year, and applies to full-time and part-time workers, including people working from home inside city limits. Other cities set their own weekly amounts, so check your pay stub if you work in Huntington, Morgantown, Wheeling or another city.
Reciprocity with five states
West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. If you live in one of those states and work in West Virginia, you can ask your employer to withhold only your home state’s income tax. City service fees still apply where you work.
West Virginia vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| West Virginia | 2.11% to 4.58% (5 brackets) | $2,546 | $59,047 |
| Pennsylvania | Flat 3.07% | $2,355 | $59,238 |
| Maryland | 2% to 6.5% (10 brackets) | $3,199 | $58,394 |
| Virginia | 2% to 5.75% (4 brackets) | $3,498 | $58,094 |
| Kentucky | Flat 3.5% | $2,507 | $59,085 |
| Ohio | 2.75% above $26,050 (single) | $1,619 | $59,974 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.