West Virginia paycheck taxes at a glance
| Income tax on wages | Progressive, 2.11% – 4.58% |
|---|---|
| Minimum wage (2026) | $8.75 an hour (applies to employers with 6 or more employees at one location) |
2026 West Virginia income tax brackets (single filers)
| Taxable income | Rate |
|---|---|
| $0 – $9,999 | 2.11% |
| $10,000 – $24,999 | 2.81% |
| $25,000 – $39,999 | 3.16% |
| $40,000 – $59,999 | 4.22% |
| $60,000 and up | 4.58% |
Example: a $61,300 salary in West Virginia
The median household income in West Virginia is about $61,340 (2025 data). Here's what one earner with that salary, paid every two weeks, filing single with no pre-tax deductions, would see on each paycheck in 2026:
| Gross pay | $2,357.69 |
|---|---|
| Federal income tax | −$199.08 |
| Social Security | −$146.18 |
| Medicare | −$34.19 |
| West Virginia income tax | −$73.88 |
| Take-home pay | $1,904.37 |
That's $49,514 a year in take-home pay, or 19.2% of gross pay going to taxes.
Take-home pay by salary in West Virginia
Single filer, paid biweekly, standard W-4, no pre-tax deductions:
| Salary | Per paycheck | Per year | State taxes | Total tax rate |
|---|---|---|---|---|
| $40,000 | $1,279.87 | $33,277 | $1,043 | 16.8% |
| $60,000 | $1,866.30 | $48,524 | $1,866 | 19.1% |
| $80,000 | $2,397.50 | $62,335 | $2,775 | 22.1% |
| $100,000 | $2,903.43 | $75,489 | $3,691 | 24.5% |
| $150,000 | $4,146.54 | $107,810 | $5,981 | 28.1% |
| $200,000 | $5,409.85 | $140,656 | $8,271 | 29.7% |
What changed for 2026
- Senate Bill 392 cut every personal income tax rate by about 5%, to 2.11%, 2.81%, 3.16%, 4.22% and 4.58%, retroactive to January 1, 2026. The state's 2026 withholding tables were updated to match.
- Social Security benefits are now fully exempt from West Virginia income tax at every income level. In 2025, filers with federal AGI over $50,000 ($100,000 joint) could exclude only 65% of their benefits.
West Virginia pay rules worth knowing
- Employers must pay at least twice a month, with no more than 19 days between paydays, unless a special agreement says otherwise.
- Whether you quit or are fired, your final wages are due on or before the next regular payday. An employer who pays late can owe you twice the unpaid amount as liquidated damages on top of the wages.
The 2026 rate cut
West Virginia lowered its income tax rates again in 2026. Senate Bill 392 reduced every rate by about 5% and applies the new rates from January 1, 2026, even though the law itself took effect in June. The state updated its 2026 withholding tables, so paychecks for the rest of the year reflect the lower rates. If your early-2026 paychecks were withheld at the old rates, you’ll get the difference back when you file.
The top rate is now 4.58%, and it starts at $60,000 of taxable income. The 2026 withholding forms, IT-100.2.A (percentage method) and IT-100.2.B (table method), are posted on the Tax Division’s website.
One rate schedule for almost everyone
In West Virginia, single filers, joint filers and heads of household all use the same brackets. Only married people filing separately have their own schedule, with each bracket half as wide.
For a married couple with two incomes, that means more of their combined income lands in the higher brackets than it would if the joint brackets were twice as wide. If you’re married, try both filing statuses in the calculator to see how your W-4 and IT-104 choices change take-home pay.
Social Security is now fully exempt
West Virginia phased out its tax on Social Security benefits over three years. Filers with federal AGI up to $50,000 ($100,000 for joint filers) were already exempt. For everyone else, the share of benefits excluded rose from 35% in 2024 to 65% in 2025 and 100% in 2026. That doesn’t change a paycheck, but it matters if you work while collecting Social Security or are planning when to retire. The Social Security calculator can help with timing.
City service fees
State law lets West Virginia cities impose “reasonable rates, fees, and charges” on users of city services such as police, fire protection, street maintenance and lighting. These service fees aren’t income taxes, vary by city and aren’t part of this calculator. If you see a city fee on your pay stub, your employer or the city’s finance office can explain how it’s figured.
Minimum wage
West Virginia’s minimum wage is $8.75 an hour at employers with six or more employees at one location. To turn an hourly wage into annual pay, use the salary calculator.
Estimates only. Your employer’s payroll system, your W-4 and Form IT-104 determine your actual paycheck.
How we calculate: The low-income Family Tax Credit is not modeled.
Sources
- West Virginia Tax Division: 2026 personal income tax reduction
- West Virginia Tax Division: Social Security modification
- West Virginia Code § 11-21-12: Resident's West Virginia adjusted gross income
- West Virginia Code § 21-5-3: Payment of wages
- West Virginia Code § 21-5-4: Wages due on separation
- West Virginia Code § 21-5C-2: Minimum wage
- West Virginia Code § 8-13-13: Municipal service fees
- U.S. Department of Labor: State minimum wage laws
- Census Bureau: Household Income in States and Metropolitan Areas, 2025
- tax.wv.gov
- wvlegislature.gov
- IRS Publication 15-T (federal withholding)
Frequently asked questions
Why are the brackets the same for single and married filers?
West Virginia uses one rate schedule for single filers, married couples filing jointly and heads of household. Only married people filing separately get brackets half as wide. That means a two-earner married couple reaches the 4.58% rate at the same taxable income ($60,000) as a single person.
Will West Virginia's income tax keep falling?
Possibly. SB 392 also revised the state's formula for future cuts, which are triggered only when general revenue collections exceed an inflation-adjusted baseline by enough. Any further cut depends on how revenue comes in each year.
When did the 2026 rate cut take effect?
The bill passed on March 14, 2026, and the new code section took effect on June 12, 2026, but the lower rates apply to all 2026 income. If your employer withheld at the old rates early in the year, the difference comes back when you file your 2026 return.
Does West Virginia's minimum wage cover every job?
No. The state's $8.75 rate applies to employers with six or more employees at one location. Workers at smaller employers may still be covered by the federal $7.25 minimum if the employer is subject to the Fair Labor Standards Act.
Facts verified November 6, 2026. Estimates only; your employer's payroll system and your W-4 determine your actual withholding.