WV Paycheck Calculator: Calculate Your Take-Home Pay
This wv paycheck calculator reflects West Virginia’s latest rate cut. Governor Patrick Morrisey signed SB 392 on March 31, 2026, cutting every bracket by 5 percent. The new top rate is 4.58 percent, down from 4.82 percent, and the cut is retroactive to January 1, 2026.
Use this free wv paycheck calculator to estimate your west virginia take home pay. Enter your gross salary, pay frequency, filing status, number of exemptions from your WV Form IT-104, and any pre-tax deductions such as 401(k) contributions or health-insurance premiums. The tool applies the 2026 federal tax brackets, updated WV state brackets under SB 392, and FICA withholding so you can see your net pay in seconds.
Quick answer: A single filer earning $75,000 per year with one exemption and no pre-tax deductions takes home roughly $2,271 per bi-weekly paycheck after $7,670 in federal income tax, $2,546 in WV state income tax, $4,650 in Social Security tax, and $1,088 in Medicare tax. That works out to an effective combined rate of about 21.3 percent.
This calculator provides estimates for educational purposes only. It does not constitute tax, legal, or financial advice. Tax situations vary. Consult a qualified tax professional or the West Virginia State Tax Division (1-800-982-8297) for guidance specific to your circumstances.
Part of: Paycheck Calculator: See Your Take-Home Pay
Paycheck Calculator
See your take-home pay after federal taxes, state taxes, FICA, and deductions. Select your state below. Adjust any value and results update in real time.
How to Use This WV Paycheck Calculator
Start by entering your gross annual salary or hourly wage at the top of the calculator. If you are paid hourly, multiply your rate by the number of hours you work per week, then by 52, to get an annual figure. Next, choose your pay frequency. Bi-weekly (every two weeks, 26 paychecks per year) is the most common schedule in West Virginia, but the calculator also supports weekly (52), semi-monthly (24), and monthly (12) options. I built the first version of this tool after realizing that most paycheck calculators online were still stuck on 2024 rates while West Virginia had already passed two rounds of cuts.
Select your federal filing status (Single, Married Filing Jointly, or Head of Household) from the dropdown menu. The calculator then uses the matching federal standard deduction and bracket schedule. For West Virginia state tax, the tool subtracts $2,000 per exemption from your gross wages (as shown on Form IT-104) to arrive at your WV taxable wages, then applies the five SB 392 brackets. West Virginia does not have its own standard deduction, which is an important distinction many online calculators get wrong.
If you contribute to a 401(k), 403(b), or health savings account (HSA), enter those amounts in the pre-tax deductions section. These contributions reduce both your federal and WV taxable income before the brackets are applied. Once all fields are filled in, the calculator displays a line-by-line breakdown of federal tax, WV state tax, Social Security, Medicare, and your estimated net pay.
Understanding Your West Virginia Paycheck
Every paycheck in West Virginia reflects four layers of withholding. Federal income tax is calculated on your gross wages minus the federal standard deduction ($16,100 for single filers, $32,200 for married filing jointly, or $24,150 for head of household in 2026) using seven marginal brackets ranging from 10 to 37 percent. These amounts come from IRS Revenue Procedure 2025-32, which incorporated the inflation adjustments mandated by the One Big Beautiful Bill Act signed in July 2025.
West Virginia income tax is calculated separately on your gross wages minus $2,000 per exemption claimed on your WV Form IT-104 (the state equivalent of the federal W-4). There is no WV standard deduction. The state applies its own five-bracket progressive schedule, codified at W. Va. Code 11-21-4j after SB 392. For withholding purposes, employers use either the “two-earner” table or the “optional one-earner” table from Form IT-100.2.A, both updated by the WV Tax Division in March 2026.
FICA: Social Security and Medicare
On top of income tax, every paycheck includes FICA contributions. The Social Security Administration sets the 2026 wage base at $184,500, meaning you pay 6.2 percent of every dollar you earn up to that ceiling. Your employer matches that 6.2 percent. Once your year-to-date wages cross $184,500, Social Security withholding stops and your net pay rises accordingly. Medicare tax runs 1.45 percent on all wages with no cap, and an additional 0.9 percent applies to individual earnings above $200,000 ($250,000 for married filing jointly).
City Service Fees and Reciprocity
West Virginia does not impose a local income tax. However, four cities charge a flat weekly City Service User Fee: Charleston ($3 per week), Huntington ($5 per week), Parkersburg ($2.50 per week), and Weirton ($2 per week). If you work in one of these cities, your employer may deduct the fee from each paycheck.
West Virginia maintains income-tax reciprocity agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. If you live in West Virginia but commute to one of these states for work, you owe WV income tax, not the work state’s tax. File WV Form IT-104 with your employer so the correct state’s withholding is applied.
For a side-by-side comparison, see the Virginia paycheck calculator or the Maryland paycheck calculator.
2026 West Virginia Income-Tax Brackets (SB 392)
The current wv income tax rate schedule comes from SB 392, signed by Governor Morrisey on March 31, 2026 and codified at W. Va. Code 11-21-4j. The law reduces every bracket by 5 percent, retroactive to January 1, 2026. The updated rates below apply to all filers except married individuals filing separately, who use half-brackets.
| WV Taxable Income | Base Amount | Rate on Excess |
|---|---|---|
| $0 – $10,000 | $0 | 2.11% |
| $10,001 – $25,000 | $211.00 | 2.81% |
| $25,001 – $40,000 | $632.50 | 3.16% |
| $40,001 – $60,000 | $1,106.50 | 4.22% |
| Over $60,000 | $1,950.50 | 4.58% |
WV taxable income for withholding purposes equals your gross wages minus $2,000 for each exemption claimed on Form IT-104. For example, a single filer earning $75,000 with one exemption has WV taxable wages of $73,000. State tax on that amount is $1,950.50 plus 4.58 percent of $13,000, which equals $2,545.90 per year or roughly $97.92 per bi-weekly paycheck.
These rates represent the third round of cuts since 2023, when the top rate was 6.50 percent. Employers should update their payroll systems to the March 2026 IT-100.2.A percentage-method tables.
2026 Federal Income-Tax Brackets
| Taxable Income (Single) | Rate | Married Filing Jointly | Head of Household |
|---|---|---|---|
| $0 – $12,400 | 10% | $0 – $24,800 | $0 – $17,700 |
| $12,401 – $50,400 | 12% | $24,801 – $100,800 | $17,701 – $67,450 |
| $50,401 – $105,700 | 22% | $100,801 – $211,400 | $67,451 – $105,700 |
| $105,701 – $201,775 | 24% | $211,401 – $403,550 | $105,701 – $201,750 |
| $201,776 – $256,225 | 32% | $403,551 – $512,450 | $201,751 – $256,200 |
| $256,226 – $640,600 | 35% | $512,451 – $768,700 | $256,201 – $640,600 |
| Over $640,600 | 37% | Over $768,700 | Over $640,600 |
The 2026 federal standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. These amounts are subtracted from your gross income before the brackets above apply. Remember that WV does not have its own standard deduction; the state calculates tax on gross wages minus $2,000 per exemption.
How to Reduce Your West Virginia Tax Burden
Contributing to a traditional 401(k) or 403(b) plan is the most straightforward way to lower both your federal and WV taxable income. For example, a single filer earning $75,000 who contributes 6 percent ($4,500) to a 401(k) reduces their federal taxable income to $54,400 and their WV taxable wages to $68,500, saving roughly $1,190 per year in combined taxes.
Health savings account (HSA) contributions are another powerful tool. In 2026, the IRS allows up to $4,300 for individual coverage or $8,550 for family coverage. HSA contributions reduce your taxable income on both the federal and state returns, grow tax-free, and can be withdrawn tax-free for qualified medical expenses.
For broader financial planning tools, see the salary calculator by profession to compare earnings across careers.
If you are weighing a move across the border, the Kentucky paycheck calculator shows how a flat 3.00 percent rate compares to West Virginia’s progressive system.
Starting in tax year 2026, West Virginia fully exempts 100 percent of your Social Security income from state income tax, regardless of your federal adjusted gross income. This completes a three-year phase-in that began with HB 4007 in 2024. If you are retired or nearing retirement, this change can save you hundreds or even thousands of dollars per year in WV state tax.
Filing as Head of Household rather than Single also helps. You get a higher federal standard deduction ($24,150 versus $16,100) and wider bracket thresholds, which means more of your income is taxed at lower rates.
Worked Example: $75,000 Salary, Single, Bi-Weekly
This table shows the full west virginia paycheck deductions and wv net pay for a single filer claiming one WV exemption, no dependents, no pre-tax deductions, and paid every two weeks (26 pay periods).
| Item | Annual | Per Paycheck |
|---|---|---|
| Gross pay | $75,000.00 | $2,884.62 |
| Federal income tax | $7,670.00 | $295.00 |
| WV state income tax | $2,545.90 | $97.92 |
| Social Security (6.2%) | $4,650.00 | $178.85 |
| Medicare (1.45%) | $1,087.50 | $41.83 |
| Net (take-home) pay | $59,046.60 | $2,271.02 |
The effective combined tax rate is 21.3 percent. If this filer contributed 6 percent to a 401(k) ($4,500 per year), the net paycheck would drop slightly in gross terms but tax savings of roughly $1,190 would partially offset the contribution, resulting in a take-home of approximately $2,098 per paycheck.
For a state-by-state comparison of how FICA plus state tax affect your net pay, check the Ohio paycheck calculator, which applies a flat rate above $26,050.
You can also run the numbers with the Pennsylvania paycheck calculator, where the state rate is a flat 3.07 percent plus local earned-income tax.
Frequently Asked Questions
How much state income tax do I pay in West Virginia in 2026?
West Virginia uses five progressive brackets with rates from 2.11 percent to 4.58 percent under SB 392 (signed March 31, 2026, retroactive to January 1, 2026). Your WV taxable wages equal your gross wages minus $2,000 per exemption claimed on Form IT-104. A single filer earning $50,000 with one exemption ($48,000 taxable) would owe roughly $1,444 in WV state tax per year.
Does West Virginia have a local income tax?
No. West Virginia does not impose a local income tax. However, employees working in Charleston, Huntington, Parkersburg, or Weirton pay a flat weekly City Service User Fee ranging from $2 to $5.
What is the Social Security wage base for 2026?
The Social Security taxable wage base for 2026 is $184,500. You and your employer each pay 6.2 percent on wages up to that limit. Earnings above $184,500 are not subject to Social Security tax but remain subject to Medicare tax at 1.45 percent (plus 0.9 percent above $200,000).
How much is $100,000 after taxes in West Virginia?
A single filer earning $100,000 with one WV exemption, no pre-tax deductions, and paid bi-weekly takes home approximately $75,489 per year ($2,903 per paycheck). This reflects federal tax of $13,170, WV state tax of $3,691, Social Security of $6,200, and Medicare of $1,450. The effective combined rate is about 24.5 percent.
Is Social Security income taxed in West Virginia?
Starting in tax year 2026, West Virginia exempts 100 percent of Social Security benefits from state income tax, regardless of your income level. This completes a three-year phase-in that began with HB 4007 in 2024.
Does West Virginia have reciprocity with other states?
Yes. West Virginia has reciprocity agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. If you live in WV and work in one of these states, your employer should withhold WV income tax (not the work state’s tax). File Form IT-104 to ensure correct withholding.
What is the federal standard deduction for 2026?
The 2026 federal standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household. West Virginia does not have its own standard deduction. The state calculates tax on gross wages minus $2,000 per exemption.
How does overtime affect my WV paycheck?
Overtime hours are taxed at the same marginal rate as your regular wages. Federal and state income tax are calculated on total taxable income, so overtime pay pushes more income into whichever bracket your earnings fall in. There is no separate, higher tax rate applied specifically to overtime.
Sources
All tax rates and figures in this article were verified against the following official sources on April 2, 2026:
- West Virginia Tax Division, “2026 Income Tax Rate Cut” (SB 392), tax.wv.gov
- West Virginia Tax Division, Form IT-100.2.A, “Tables for Percentage Method of Withholding,” March 2026
- West Virginia Tax Division, “Social Security Modification,” tax.wv.gov
- IRS, Revenue Procedure 2025-32, “Tax Inflation Adjustments for Tax Year 2026,” October 9, 2025
- Social Security Administration, “Automatic Determinations” (contribution and benefit base), ssa.gov
- W. Va. Code R. 110-21-16, Personal Exemptions ($2,000 per exemption)
Jordan spent four years in payroll processing before joining Kalkfy as a financial research editor. He is not a CPA or tax attorney; this content is educational, not financial advice.
Disclaimer: This calculator and article provide general estimates for educational purposes only. They do not constitute tax, legal, or financial advice. Actual withholding may vary based on your W-4 elections, pre-tax deductions, employer policies, and other factors. Consult a qualified tax professional or accountant for advice specific to your situation.
This calculator provides estimates for informational purposes only. Actual amounts may vary based on additional deductions, local taxes, and employer-specific withholdings. Consult your HR department or a licensed tax professional for exact figures.