West Virginia paycheck calculator
On a $78,000 salary filing single — $2,683 a year, 3.44% of gross pay, before federal withholding and FICA.
- Top rate
- 4.58%
- Rate on your last dollar
- 4.58%
- State taxable income
- $76,000
- Tax for the year
- $2,683
West Virginia's income tax is graduated: 5 brackets running from 2.11% to 4.58%, the 27th-highest top rate of the 51 jurisdictions. The top rate applies to a single filer's taxable income above $60,000. Married couples filing jointly are taxed on exactly the same bracket widths as a single filer, so a two-earner couple hits the top rate at the same income one person would — the schedule itself carries a marriage penalty. West Virginia has no standard deduction, so a single filer subtracts a $2,000 personal exemption instead.
West Virginia 2026 tax brackets
West Virginia publishes one schedule that every filing status shares. Rates apply to state taxable income — income after the deductions in the next table, not your gross salary.
Single · Married filing jointly · Head of household
| State 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% |
| $60,000 and above | 4.58% |
West Virginia deductions and exemptions
| Amount | Single | Married filing jointly | Head of household |
|---|---|---|---|
| Personal exemption (subtracted from income) | $2,000 | $4,000 | $2,000 |
Work out your own West Virginia paycheck
Already set to West Virginia, filing single, paid every two weeks, with no 401(k) or health premium so the tax lines stand alone. Change any of it.
Before any deductions. Use the salary calculator to convert an annual figure.
Traditional (pre-tax) deferrals reduce income-tax withholding but not Social Security or Medicare.
Pre-tax (Section 125) premiums, which reduce both income tax and FICA wages.
Uses that state's own rate schedule and standard deduction on your annualized wages. Pick the last option to type a flat rate instead.
Only used when State is set to “Not listed”. A flat estimate applied to taxable wages.
- Annual take-home pay
- $61,020
- Federal income tax withheld
- $320.38
- Social Security (6.2%)
- $186.00
- Medicare (1.45%)
- $43.50
- State income tax
- $103.20From the selected state's rate schedule, or your flat rate.
- Pre-tax deductions (401(k) + health)
- $0.00
- Total taxes as % of gross
- 21.8%
Assumptions
- 2026 Publication 15-T percentage-method tables (automated payroll systems) with a 2020-or-later Form W-4 and no Step 4(a)/4(b) entries.
- Social Security at 6.2% up to the 2026 wage base of $184,500 and Medicare at 1.45% plus 0.9% over $200,000 (IRS Topic 560), both averaged evenly across the year.
- State tax uses each state's published rate schedule, standard deduction and personal exemption for the tax year shown with the results — annualized, then divided by your pay periods rather than run through that state's own withholding formula. The source URL, year and per-state simplifications are printed above the results.
- No local or city income taxes, state disability insurance, HSA/FSA deductions or supplemental-wage withholding. A state that isn't listed falls back to the flat rate you enter.
- Take-home$2,34778%
- Federal income tax$32011%
- Social Security$1866%
- Medicare$441%
- State tax$1033%
| Item | Per two weeks | Annual |
|---|---|---|
| Gross pay | $3,000.00 | $78,000 |
| 401(k) (pre-tax) | -$0.00 | -$0 |
| Health premium (pre-tax) | -$0.00 | -$0 |
| Federal income tax | -$320.38 | -$8,330 |
| Social Security | -$186.00 | -$4,836 |
| Medicare | -$43.50 | -$1,131 |
| State income tax | -$103.20 | -$2,683 |
| Take-home pay | $2,346.91 | $61,020 |
Take-home pay in West Virginia by salary
| Salary | Gross / paycheck | Federal | FICA | West Virginia | Take-home |
|---|---|---|---|---|---|
| $40,000 | $1,538.46 | $100.77 | $117.69 | $40.13 | $1,279.87 |
| $60,000 | $2,307.69 | $193.08 | $176.54 | $71.77 | $1,866.30 |
| $78,000 | $3,000.00 | $320.38 | $229.50 | $103.20 | $2,346.91 |
| $100,000 | $3,846.15 | $506.54 | $294.23 | $141.96 | $2,903.43 |
| $150,000 | $5,769.23 | $951.31 | $441.35 | $230.03 | $4,146.54 |
| $250,000 | $9,615.38 | $1,973.23 | $596.69 | $406.19 | $6,639.27 |
Per biweekly paycheck, filing single, no 401(k) and no pre-tax premiums. West Virginia tax is the annual liability from its 2026 schedule spread evenly across 26 paychecks.
How the neighbours compare
West Virginia borders 5 other jurisdictions. Moving across a state line is the one way most people can actually change which of these schedules applies to them, so here is the same income run through each of them.
| State | Rate structure | Per paycheck | A year |
|---|---|---|---|
| West Virginia | 2.11% – 4.58% | $103.20 | $2,683 |
| Kentucky | Flat 3.5% | $100.48 | $2,612 |
| Maryland | 2% – 6.5% | $128.51 | $3,341 |
| Ohio | 0% – 2.75% | $52.41 | $1,363 |
| Pennsylvania | Flat 3.07% | $92.10 | $2,395 |
| Virginia | 2% – 5.75% | $141.19 | $3,671 |
State income tax on a single filer, after each state’s own deductions. Federal tax is identical wherever you live, so the difference between these rows is the whole difference.
What these West Virginia figures leave out
Recorded against West Virginia in the data rather than glossed over, because they change real bills.
- SB 392 cut every rate by 5%, retroactive to 1 January 2026. Single, head-of-household and joint filers all use this schedule; only married-filing-separately filers use a half-width one.
- West Virginia has no standard deduction — it starts from federal AGI — so the only subtraction modelled is the $2,000 personal exemption per person.
Frequently asked questions
▸Does West Virginia withhold state income tax from your paycheck?
Yes. On a $78,000 salary paid every two weeks, roughly $103.20 a paycheck goes to West Virginia income tax — about $2,683 over a year — on top of federal withholding and FICA.
▸What is taken out of a paycheck in West Virginia?
Federal income tax withheld under the IRS Publication 15-T tables, Social Security at 6.2% up to the annual wage base, and Medicare at 1.45%, plus West Virginia income tax from its 2026 schedule. Pre-tax 401(k) and health premiums come out before the income-tax lines are worked out.
▸How is West Virginia withholding calculated here?
Your pay is annualised, run through West Virginia's 2026 schedule — 5 brackets from 2.11% to 4.58% — with its own exemptions, and the resulting annual liability is spread evenly over your pay periods. That is the annual tax you actually owe; a real West Virginia withholding table can differ by a few dollars a period and squares up when you file.
Source
West Virginia Tax Division — 2026 income tax rate cut (SB 392)
Tax year 2026 figures, last checked against the source on 2026-09-09.
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West Virginia paycheck calculator: West Virginia tax withheld per biweekly paycheck is $103.20. Source: https://www.calculateitnow.dev/west-virginia-paycheck-calculator