West Virginia income tax brackets for 2026
West Virginia taxes wages at rates from 2.11% to 4.58%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Up to $10,000 | 2.11% |
| $10,000 to $25,000 | 2.81% |
| $25,000 to $40,000 | 3.16% |
| $40,000 to $60,000 | 4.22% |
| Over $60,000 | 4.58% |
Deductions, exemptions and credits
| Personal exemption | $2,000 single · $4,000 married |
|---|---|
| Dependent exemption | $2,000 each |
- West Virginia cut every rate for 2026 under SB 392: brackets now run from 2.11% to 4.58%, down from 2.22% to 4.82%.
- The same brackets apply to every filing status, and each person gets a $2,000 exemption. There is no standard deduction.
No West Virginia payroll deductions
West Virginia does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a West Virginia paycheck are federal taxes, West Virginia income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in West Virginia
Some West Virginia cities charge a flat weekly city service fee on people who work there, for example $3 a week in Charleston. Enter it as a small percentage if it applies.
Local taxes are not added automatically because they depend on your address and where you work. Enter your rate in the Local income tax field to include it.
Example: $60,000 salary in West Virginia
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| West Virginia income tax | -$71.77 | -$1,866.10 |
| Take-home pay | $1,866.30 | $48,523.90 |
West Virginia income tax is about $1,866.10 a year here, 3.11% of gross pay. All taxes together take 19.1% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in West Virginia at different salaries
Yearly take-home pay for a single filer in West Virginia, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $96,265 a year (19.8% in taxes).
| Salary | West Virginia tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $727 | $25,558 | $982.99 |
| $45,000 | $1,233 | $37,104 | $1,427.09 |
| $60,000 | $1,866 | $48,524 | $1,866.30 |
| $80,000 | $2,775 | $62,335 | $2,397.50 |
| $100,000 | $3,691 | $75,489 | $2,903.43 |
| $150,000 | $5,981 | $107,810 | $4,146.54 |
| $250,000 | $10,561 | $172,621 | $6,639.27 |
How the West Virginia paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
West Virginia tax is estimated for the whole year: wages after pre-tax deductions, less exemptions, run through the brackets above, then divided by the number of paychecks.
West Virginia tax = Brackets(Wages − pre-tax deductions − exemptions)