West Virginia Paycheck Calculator

How to estimate your West Virginia take-home pay in 2026

West Virginia uses a five-bracket progressive state income tax with rates from 2.11% to 4.58%, applied to gross wages after pre-tax deductions and the West Virginia personal exemption. This calculator estimates your 2026 net pay after federal withholding, FICA payroll taxes, and West Virginia state tax so you can plan monthly expenses and compare job offers with confidence.

Enter your annual salary or build it from hourly wages using our gross pay calculator. If you receive 26 paychecks per year, the biweekly pay calculator shows how gross and net amounts spread across the calendar. For federal tax details and dependent credits, see the income tax calculator and salary calculator.

What gets deducted from a West Virginia paycheck

A typical West Virginia W-2 paycheck includes three layers of mandatory withholding plus any voluntary deductions you elect through your employer:

• Federal income tax: Calculated from 2026 IRS brackets, your W-4 filing status, and qualifying child tax credits.
• FICA taxes: Social Security at 6.2% (capped at the 2026 wage base of $184,500) and Medicare at 1.45%, with an additional 0.9% on wages above $200,000 for single filers. Use our FICA tax calculator to isolate these amounts.
• West Virginia state income tax: Progressive rates from 2.11% to 4.58% applied to West Virginia taxable income after the personal exemption.

West Virginia does not levy a separate state disability insurance tax on wages. Pre-tax 401(k) contributions and HSA deposits reduce gross wages before West Virginia taxable income is calculated.

How West Virginia state tax is calculated

West Virginia taxable income starts with gross wages after pre-tax 401(k) contributions, then subtracts the West Virginia personal exemption:

For 2026, West Virginia personal exemptions are $2,000 (single and head of household) and $4,000 (married filing jointly). State tax then applies within five brackets for single filers:

• $0 to $10,000: 2.11%
• $10,000 to $25,000: 3.15%
• $25,000 to $40,000: 3.65%
• $40,000 to $60,000: 4.25%
• Over $60,000: 4.58%

West Virginia taxable income in this calculator

West Virginia taxable income is based on gross wages after pre-tax contributions minus the personal exemption. This differs from states like Virginia that apply a state standard deduction instead of a personal exemption.

Worked example: $65,000 salary, single, biweekly, 5% 401(k)

Consider a single West Virginia employee earning $65,000 per year, paid biweekly, contributing 5% to a traditional 401(k), with no dependents or health premium deductions:

1. Pre-tax 401(k): $65,000 x 5% = $3,250 per year
2. Gross after pre-tax: $65,000 - $3,250 = $61,750
3. West Virginia taxable income: $61,750 - $2,000 (personal exemption) = $59,750
4. West Virginia state tax: About $2,070.38 per year (progressive brackets on $59,750, marginal rate 4.25%)
5. Federal taxable income: $61,750 - $16,100 (federal standard deduction) = $45,650. Federal income tax: $5,230
6. FICA: Social Security $4,030 plus Medicare $942.50 = $4,972.50 total on the full $65,000 gross
7. Estimated net per paycheck: About $1,902.97 biweekly after all withholdings

If you expect a performance bonus on top of base salary, estimate the gross amount with our bonus calculator and add it to your annual salary before running this tool.

West Virginia vs. neighboring state tax burdens

West Virginia sits in a region with varied tax policies across Appalachia and the Ohio Valley. Compare your salary against Virginia (progressive rates with state standard deduction), Maryland (progressive rates with local county taxes), and Ohio (flat rate with personal exemption). Running the same inputs through each state calculator reveals how relocation affects your monthly budget.

Frequently asked questions