PaycheckState

West Virginia Paycheck Calculator

Updated for the 2026 tax year · Reflects SB 392 rates (signed March 31, 2026, retroactive to January 1, 2026) and the March 2026 IT-100.2A tables.

Quick answer

How much is take-home pay on $60,000 in West Virginia?

A single filer earning $60,000 in West Virginia takes home about $1,866.30 per biweekly paycheck in 2026, or $48,523.82 a year. That is an effective tax rate of 19.1% across federal, FICA, and state withholdings.

SalaryTake-home (year)Effective rate
$40,000$33,276.6816.8%
$60,000$48,523.8219.1%
$80,000$62,335.0422.1%
$100,000$75,489.0624.5%

Single filer, paid biweekly, standard federal W-4, 1 state allowance, no pre-tax deductions.

West Virginia withholds 2.11% to 4.58% of 2026 wages after $2,000 per exemption, following a 5% cut to every rate under Senate Bill 392, signed March 31, 2026 and retroactive to January 1, 2026. The state has no employee payroll premiums, so state tax is the only line beyond federal tax and FICA. Figures follow IRS Publication 15-T and the Tax Division's IT-100.2A percentage method (March 2026).

How West Virginia paycheck taxes work

Four lines come out of a West Virginia paycheck: federal income tax, Social Security (6.2% up to $184,500), Medicare (1.45%), and West Virginia income tax. The state charges no employee-paid disability or paid-leave premium, and this calculator includes no local tax line for West Virginia. Anything else on your stub, such as 401(k) contributions or health premiums, is your own election, and pre-tax deductions lower the wages the state formula starts from.

Your employer annualizes your pay, subtracts $2,000 for each exemption on Form IT-104, and applies one of two tables. The one-earner table withholds 2.11% on the first $10,000, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000, and 4.58% above. The two-earner table uses the same five rates with each band starting at 75% of those amounts, so the higher rates arrive sooner and withholding runs a little higher.

The two-earner table is the default, meant for married couples who both work or anyone holding two jobs. Single filers, heads of household, and married people with one income and one job can check line 5 on Form IT-104 to use the one-earner table. This calculator applies the one-earner table to single and head of household filers and the two-earner table to married filing jointly, so a one-income married couple who checked line 5 will see slightly more withheld here.

Senate Bill 392 lowered the rates from 2.22%, 2.96%, 3.33%, 4.44%, and 4.82% to 2.11%, 2.81%, 3.16%, 4.22%, and 4.58%. It was signed March 31, 2026, applies retroactively to January 1, 2026, and the Tax Division issued new IT-100.2A tables in March 2026. Bonuses are withheld with the annualized aggregate method, added to regular wages. Residents of Kentucky, Maryland, Ohio, Pennsylvania, and Virginia can file Form IT-104NR to stop West Virginia withholding.

West Virginia tax rates (2026)

West Virginia withholding on annualized wages after the adjustments below.

Personal exemption$2,000 each
Taxable wagesWithholding
$0 – $10,0002.11%
$10,000 – $25,000$211.00 + 2.81% of excess over $10,000
$25,000 – $40,000$632.50 + 3.16% of excess over $25,000
$40,000 – $60,000$1,106.50 + 4.22% of excess over $40,000
Over $60,000$1,950.50 + 4.58% of excess over $60,000

Example: $60,000 in West Virginia

Single filer, paid biweekly, standard federal W-4, 1 state allowance, no pre-tax deductions.

Per paycheckPer year
Gross pay$2,307.69$60,000.00
Federal income tax$193.08$5,020.08
Social Security$143.08$3,720.00
Medicare$33.46$870.00
West Virginia income tax$71.77$1,866.10
Take-home pay$1,866.30$48,523.82

West Virginia paycheck FAQ

How much is taken out of a paycheck in West Virginia?

Federal income tax, Social Security at 6.2%, Medicare at 1.45%, and West Virginia withholding of 2.11% to 4.58% on annualized wages after $2,000 per IT-104 exemption. There is no employee payroll premium for disability or paid leave. The quick answer above shows a single filer on $60,000 paid biweekly, and the calculator recomputes it for your pay, filing status, and exemptions.

What are the West Virginia income tax rates for 2026?

Five rates: 2.11%, 2.81%, 3.16%, 4.22%, and 4.58%. On the one-earner withholding table they start at $0, $10,000, $25,000, $40,000, and $60,000 of annual wages after exemptions; the two-earner table starts each band at 75% of those amounts. Senate Bill 392 set these rates by cutting every 2025 rate by 5%, so the top rate fell from 4.82% to 4.58%.

When did the West Virginia income tax cut take effect?

Senate Bill 392 was signed March 31, 2026 and applies retroactively to January 1, 2026. The Tax Division published new IT-100.2A percentage method tables in March 2026 using the lower rates. Paychecks processed before your employer switched tables were withheld at the old rates, while your 2026 return uses the new rates for the whole year. This calculator uses the March 2026 tables.

How do exemptions on Form WV IT-104 change my paycheck?

Each exemption you claim on Form IT-104 removes $2,000 of annual wages before West Virginia's rates apply. Line 5 of the form lets single filers, heads of household, and one-income married couples choose the one-earner table, which withholds a little less than the default two-earner table. Enter your exemption count in the West Virginia exemptions field to see the per-paycheck effect.

I live in Ohio or Pennsylvania and work in West Virginia. Is West Virginia tax withheld?

Not once you file Form IT-104NR with your West Virginia employer. West Virginia has reciprocity with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia, so residents of those five states can stop West Virginia withholding on their wages. Federal income tax, Social Security, and Medicare still come out as usual, and the agreements cover only those five states.

Sources

Rates verified against these documents on September 14, 2026.

  1. West Virginia Tax Division, IT-100.2A Percentage Method of Withholding (March 2026, SB 392 rates)
  2. West Virginia Tax Division, Personal Income Tax Reduction Bill page
  3. Form IT-104 / IT-104NR

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