West Virginia Salary Paycheck Calculator
Are you interested in your take-home pay in West Virginia? Our West Virginia Islands Salary Paycheck Calculator provides a precise estimate of your net income after deductions. Whether you’re a current resident or considering relocating to it, knowing how your paycheck is distributed can help you manage your finances effectively
Gross To Net Calculator
The amount that remains after these deductions are considered your net pay.
West Virginia Taxes: What You Need to Know
West Virginia imposes a state income tax on individuals, businesses, and other legal entities, characterized by a progressive structure where tax rates increase with higher income levels.
For Tax Year 2026, the state income tax rates range from 2.11% to 4.58%, following a 5% across-the-board income tax cut signed by Governor Morrisey on March 31, 2026, and effective retroactively to January 1, 2026.
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
Additionally, local jurisdictions may levy their own income taxes. West Virginia has a corporate income tax rate of 6.5%. The state sales tax is set at 6.00%, while the average combined state and local sales tax rate reaches 6.58%. Homeowners in West Virginia face an effective property tax rate of 0.48% on the value of owner-occupied housing.
Source: West Virginia Tax Division: Sales and Use Tax
Source: West Virginia Tax Division: Corporate Income Tax
Source: Tax Foundation: West Virginia Tax Rates and Rankings 2026
Notably, West Virginia does not impose an estate or inheritance tax. The state collects a gas tax of 35.7 cents per gallon and a cigarette excise tax of $1.20 per pack, per the Tax Foundation.
Source: Tax Foundation: West Virginia Tax Rates and Rankings 2026
An Overview of The Withholdings
Federal, State, and Local Tax Withholding
- Federal Income Tax: Based on federal tax brackets, which range from 10% to 37% depending on income level and filing status.
Source: IRS Revenue Procedure 2025-32: 2026 Federal Tax Rate Tables
- West Virginia State Income Tax: Ranges from 2.11% to 4.58% for Tax Year 2026 (5% reduction from 2025 rates, retroactive to January 1, 2026).
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
- Local Taxes: West Virginia does not impose statewide local income taxes, though some localities may levy municipal business and occupation taxes.
Source: Tax Foundation: West Virginia Tax Rates and Rankings 2026
FICA and State Insurance Taxes
- Social Security Tax: 6.2% of wages up to the Social Security wage base limit of $184,500 for 2026.
Source: SSA: Maximum Taxable Earnings for Social Security 2026
- Medicare Tax: 1.45% of all wages, with an additional 0.9% on wages over $200,000 for single filers or $250,000 for married couples filing jointly.
Source: IRS Topic 751: Social Security and Medicare Withholding Rates
- State Unemployment Insurance (SUI): Rates generally range from 1.5% to 8.5% for experience-rated employers. New employer rate is 2.7%. The 2024 taxable wage base was $9,521, adjusted annually by average wage growth under state law.
Source: WorkForce West Virginia: Unemployment Tax Information
Source: WorkForce West Virginia: UI Tax Information FAQ
Pre-Tax Deductions
- Medical Insurance: Varies by employer plan.
- 401(k) Contributions: Up to $24,500 per year for 2026. For ages 50 to 59 and 64 and older, an additional catch-up of $8,000 is allowed (total $32,500). For ages 60 to 63 under SECURE 2.0, the enhanced catch-up is $11,250 (total $35,750).
Source: IRS IR-2025-111: 401(k) Limit Increases to $24,500 for 2026
- Health Savings Account (HSA): Up to $4,400 for self-only coverage or $8,750 for family coverage for 2026.
Source: IRS IRB 2025-21: HSA Contribution Limits 2026
Here is a breakdown of the various tax withholdings and deductions for West Virginia:
Tax Percentage Table
| Tax Type | Percentage |
|---|---|
| Federal Income Tax | 10% to 37% |
| West Virginia State Income Tax (2026) | 2.11% to 4.58% |
| Social Security Tax | 6.2% |
| Medicare Tax | 1.45% (+0.9% over $200,000/$250,000) |
| State Unemployment Insurance | 1.5% to 8.5% (new employer: 2.7%) |
| 401(k) Contributions | Up to $24,500 ($32,500 if ages 50-59 or 64+; $35,750 if ages 60-63) |
| HSA Contributions | Up to $4,400 (self-only), $8,750 (family) |
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
Source: SSA: Maximum Taxable Earnings 2026 ($184,500)
Source: IRS IR-2025-111: 401(k) Limits 2026
Source: IRS IRB 2025-21: HSA Limits 2026
West Virginia Tax Brackets 2026
West Virginia has a progressive income tax system with five tax brackets. For Tax Year 2026, the state income tax rates range from 2.11% to 4.58%, following the 5% across-the-board income tax cut signed by Governor Patrick Morrisey on March 31, 2026, and effective retroactively to January 1, 2026 (W. Va. Code 11-21-4j). These same rates apply to single filers, married couples filing jointly, and heads of household.
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut (SB 392 signed March 31, 2026)
Tax Brackets Table
Single, Married Filing Jointly, and Head of Household:
| Filing Status | Income Range | Tax Rate |
|---|---|---|
| Single, MFJ, Head of Household | $0 to $10,000 | 2.11% |
| $10,000.01 to $25,000 | 2.81% | |
| $25,000.01 to $40,000 | 3.16% | |
| $40,000.01 to $60,000 | 4.22% | |
| Over $60,000 | 4.58% |
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
Source: West Virginia Tax Division: Employer Withholding Tax Tables (Form WV IT-100.2B, March 2026)
For married individuals filing separate returns:
| Filing Status | Income Range | Tax Rate |
|---|---|---|
| Married Filing Separately | $0 to $5,000 | 2.11% |
| $5,000.01 to $12,500 | 2.81% | |
| $12,500.01 to $20,000 | 3.16% | |
| $20,000.01 to $30,000 | 4.22% | |
| Over $30,000 | 4.58% |
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
For Example:
If you earn $65,000 a year in West Virginia, your state income tax is calculated under the 2026 progressive brackets. The first $10,000 is taxed at 2.11% ($211.00), the next $15,000 at 2.81% ($421.50), the next $15,000 at 3.16% ($474.00), the next $20,000 at 4.22% ($844.00), and the remaining $5,000 at 4.58% ($229.00), for a total West Virginia state income tax of approximately $2,179.50. Federal income tax is additional and calculated separately using the federal brackets.
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
Source: IRS Revenue Procedure 2025-32: 2026 Federal Tax Rate Tables
West Virginia State Income Tax Rate History
Tax Year |
Rate Range |
|---|---|
| 2026 (retroactive from January 1, 2026) | 2.11% to 4.58% |
| 2025 | 2.22% to 4.82% |
| 2024 | 2.36% to 5.12% |
| 2023 | 2.36% to 5.12% |
Source: West Virginia Tax Division: 2026 Income Tax Rate Cut
Source: Tax Foundation: West Virginia State Tax Competitiveness Index 2026
Frequently Asked Questions
The West Virginia Paycheck Calculator typically accounts for federal and state taxes but not local taxes. West Virginia does not have local income taxes, but some municipalities may have specific fees, such as City Service User Fees, which range from $2 per week to $10 per pay period.
West Virginia does not allow standard or itemized deductions when determining taxable income. However, specific tax credits are available, such as the Neighborhood Investment Program Tax Credit and the Coal Tax Credit. Additionally, recent legislation has introduced refundable tax credits for property taxes.
Yes, reputable paycheck calculators like KEKA are updated regularly to reflect the latest tax laws. For instance, the West Virginia income tax rates were reduced in 2023, and these changes are incorporated into the latest calculators.
West Virginia’s state tax system is progressive, with rates ranging from 2.36% to 5.12%. In contrast, federal tax rates are higher and more complex, with multiple brackets ranging from 10% to 37%. Both systems allow for various deductions and credits, but the specifics differ significantly.
To account for multiple jobs or additional income sources, you should enter the combined income from all sources into the calculator. This ensures that the total income is taxed appropriately. KEKA’s paycheck calculator allows you to input multiple income streams to estimate your take-home pay accurately.
Pre-tax deductions, such as health insurance premiums and retirement contributions, reduce your taxable income. When using the KEKA paycheck calculator, you can input these deductions to see how they affect your net pay. These deductions are taken out before calculating federal and state taxes, lowering your overall tax liability.
When filing jointly with your spouse, select the “Married Filing Jointly” status in the calculator. This will adjust the tax brackets and standard deductions accordingly. KEKA’s paycheck calculator allows you to choose your filing status to ensure accurate calculations based on your situation.
