West Virginia Paycheck Calculator — Rates Actively Falling · 4.58% Top · Free 2026 WV Tool
Free West Virginia paycheck calculator 2026. Enter your pay and instantly see your take-home after WV state tax, federal & FICA.
WV state tax: 2.11% – 4.58%
No local income tax in West Virginia
Minimum wage: $8.75/hr (2026)
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Your West Virginia Take-Home Pay (estimated)
$0.00
per paycheck
Gross Pay
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Total Taxes
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Effective Rate
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Item
Amount
Gross Pay
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— Federal Income Tax
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— West Virginia State Tax
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— Social Security (6.2%)
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— Medicare (1.45%)
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— Pre-tax Deductions
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— Post-tax Deductions
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Net Take-Home Pay
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Disclaimer: Estimates only. WV tax reform is ongoing — verify current rates with the WV State Tax Department. Consult a tax professional.
Note: If your actual paycheck is lower than this estimate, check unaccounted overtime, deduction differences, or W-4 elections against our pay stub guide.
✓ Reviewed for AccuracyReviewed by Jordan Ellis — Senior Payroll & Tax Analyst · Last reviewed: June 2026
West Virginia enacted significant income tax cuts in 2023 and 2024, reducing rates across all brackets. The current 2026 rates reflect these reductions, with further cuts planned. Enter your details for an instant WV take-home estimate.
Section 2
West Virginia Income Tax Rates 2026
West Virginia enacted significant income tax rate cuts in 2023 (21% across-the-board reduction) and additional cuts in 2024. The 2026 rates reflect these reductions. West Virginia uses five progressive brackets with a low standard exemption.
Rate
Taxable Income (All Filing Statuses)
Notes
2.11%
$0 – $10,000
Cut again by SB 392 (2026)
2.81%
$10,001 – $25,000
Cut again by SB 392 (2026)
3.16%
$25,001 – $40,000
Cut again by SB 392 (2026)
4.22%
$40,001 – $60,000
Cut again by SB 392 (2026)
4.58%
Over $60,000
Down from 4.82% in 2025
West Virginia tax reform context (2026): West Virginia enacted a 21% across-the-board income tax rate reduction effective January 1, 2023 (HB 2526), followed by additional cuts. The rates shown above reflect the 2026 rates after these reductions. WV also provides a personal exemption of $2,000 per exemption for withholding purposes. West Virginia's tax reform is contingent on revenue triggers — if state revenues hit certain thresholds, further automatic reductions occur in subsequent years. The state aims to eventually eliminate or dramatically reduce the income tax, competing with neighboring Virginia (5.75%) and Kentucky (4%) for residents and businesses.
Section 3
West Virginia Pay Laws & Paycheck Factors 2026
West Virginia has several state-specific rules that directly affect what shows up on your paycheck, from minimum wage to pay frequency requirements.
💵
West Virginia Minimum Wage & Wage Payment Act
West Virginia's minimum wage is $8.75 per hour in 2026 — above the federal floor of $7.25. West Virginia Code § 21-5C sets the state minimum. Tipped employees may be paid $2.62/hour in cash wages as long as tips bring total compensation to at least $8.75/hour. The West Virginia Wage Payment and Collection Act (WV Code § 21-5-1 et seq.) requires employers to pay wages on regular pay dates at least twice per month. Final wages on involuntary termination must be paid by the next regular payday.
$8.75/hr minimum — above federalFinal pay: next regular payday
West Virginia has historically had strong workers' compensation laws, reflecting its coal mining and energy heritage. WV requires virtually all employers to carry workers' compensation insurance. Injured workers are entitled to medical benefits and wage replacement for workplace injuries. OSHA regulations apply federally, and WV has its own Division of Labor safety and health programs for state plan compliance.
WC required for virtually all employersStrong mining/energy safety rules
How Much Is Taken Out of My Paycheck in West Virginia?
For a Morgantown healthcare worker at $72,000 (bi-weekly), expect ~$350 federal, ~$138 WV state (~5.0% effective), ~$212 FICA — leaving approximately $2,069/paycheck. The 2023 HB 2526 reform cut all WV brackets by ~21%.
Salary Calculator
West Virginia Salary Calculator — WV Net Pay After Tax Reform
WV current five-bracket structure (2.11%–4.58%) reflects the 2023 reform plus a further SB 392 cut effective January 1, 2026, with additional reductions possible via revenue triggers. WVU Medicine, CAMC, and state employees access pre-tax PEIA health benefits and PERS pension contributions that meaningfully reduce WV state withholding.
Tax Calculation
How West Virginia Paycheck Tax Is Calculated — Step by Step
West Virginia's tax reform has changed the math on every paycheck since 2023. Here is exactly how your employer calculates the numbers that land on your pay stub — including the reform rates and what may still change via revenue triggers.
1
Compute Gross Pay
Hourly: rate × hours. Salaried: annual ÷ pay periods. West Virginia follows federal FLSA overtime at 1.5× after 40 hours/week. WV's minimum wage is $8.75/hr — above the federal $7.25 floor. Major WV employers include CAMC Health System, WVU Medicine, Appalachian Power, and state government — with wages ranging from $9–$45+/hour depending on sector.
2
Pre-Tax Deductions — Especially Valuable Under Reform Rates
401(k), health insurance, HSA, and FSA contributions reduce gross wages before WV state tax. At WV's 4.58% top rate, each $1,000 in pre-tax deductions saves $45.80 in WV state tax — modest compared to high-tax states but meaningful when combined with 12%–22% federal savings. State employees contribute to PERS (Public Employees Retirement System) and access PEIA (Public Employees Insurance Agency) health benefits, both pre-tax.
3
West Virginia State Income Tax — Five Brackets, $2,000 Exemption
WV provides a $2,000 personal exemption per exemption claimed for withholding. After exemptions, five brackets apply: 2.11% on the first $10,000, up to 4.58% on income above $60,000. The 2023 HB 2526 cut all brackets by ~21%, and SB 392 delivered a further ~5% across-the-board cut effective January 1, 2026. Revenue triggers in the law mean further automatic reductions occur when WV general revenue fund collections exceed targets — making current rates a likely ceiling, not a floor.
4
Federal Income Tax — IRS 2026 Tables
Federal withholding uses IRS Publication 15-T based on W-4 elections. Most WV workers earning $35,000–$80,000 fall in the 12%–22% federal brackets. WVU Medicine, CAMC, and state government employees often access pre-tax retirement contributions that push effective federal rates toward the lower end of these brackets.
5
FICA — Social Security & Medicare
Social Security: 6.2% up to $184,500 wage base. Medicare: 1.45% on all wages. WV has no state disability insurance — FICA equals the federal standard. For WV's coal and energy sector workers with higher wages, Social Security withholding can hit its annual cap mid-year, meaningfully increasing take-home for the remainder of the year.
Real Examples
West Virginia Paycheck Examples — Real Dollar Breakdowns
Bi-weekly take-home estimates for common WV worker profiles. Single filer, one exemption ($2,000), no pre-tax deductions, 2026 rates.
Retail / Service Worker — Charleston
$30,000/yr
Gross (bi-weekly)
$1,153.85
Federal income tax (~10% eff.)
−$72.00
WV state tax (~2.81% eff.)
−$25.00
Social Security (6.2%)
−$71.54
Medicare (1.45%)
−$16.73
Take-Home (est.)
~$966/paycheck
Registered Nurse — WVU Medicine
$72,000/yr
Gross (bi-weekly)
$2,769.23
Federal income tax (~16% eff.)
−$330.00
WV state tax (~4.9% eff.)
−$109.00
Social Security (6.2%)
−$171.69
Medicare (1.45%)
−$40.15
Take-Home (est.)
~$2,118/paycheck
Energy / Mining Professional — Morgantown
$95,000/yr
Gross (bi-weekly)
$3,653.85
Federal income tax (~20% eff.)
−$510.00
WV state tax (~5.0% eff.)
−$148.00
Social Security (6.2%)
−$226.54
Medicare (1.45%)
−$52.98
Take-Home (est.)
~$2,716/paycheck
State Comparison
West Virginia vs. Neighboring States — Take-Home on $65,000
WV's reformed rates now compare favorably to most neighbors. Here is the real after-tax picture on a $65,000 salary (single filer) across the region.
State
Top Rate
Est. Annual State Tax
Annual Take-Home
vs. WV
⛰️ West Virginia
4.58%
~$2,400
~$48,350
Baseline
🏛️ Virginia
5.75%
~$3,200
~$47,550
−$550/yr
🦀 Maryland
5.75% + county
~$4,100
~$46,650
−$1,450/yr
🏔️ Kentucky
4.0% flat
~$2,200
~$48,550
+$450/yr
🌊 Ohio
3.5% top
~$1,900
~$48,850
+$750/yr
🎸 Tennessee
0% (no tax)
$0
~$50,750
+$2,650/yr
Estimates assume single filer, standard deduction, no pre-tax deductions. Use the tool above for your exact figure.
West Virginia's rate cuts follow the same trend as Arkansas, Nebraska, and South Carolina — all four states have meaningfully lowered top rates since 2022. Bordering Virginia, already in the table above, offers a useful contrast: a standard-bracket state that hasn't seen the same recent rate reductions.
Maximize Take-Home
Pre-Tax Deductions That Boost Your WV Take-Home Pay
401(k) and 403(b) Contributions
Contribution limit: $23,500 in 2026 ($31,000 if 50+). At WV's 4.58% top rate, maxing a 401(k) saves $1,076 in WV state tax per year, plus the significant federal savings covered in our guide to paycheck tax deductions. WVU Medicine, CAMC, and WV government employees have access to 403(b) and PERS contributions — both pre-tax and highly valuable for workers in the 22% federal bracket.
PEIA Health Insurance (State Employees)
West Virginia state employees, teachers, and county board employees contribute to PEIA (Public Employees Insurance Agency) — one of the most comprehensive state health plans in the region. PEIA premiums appear on your stub as pre-tax deductions, reducing both WV and federal taxable income. Employees typically contribute $200–$600/month depending on plan and family coverage, saving $120–$360 in WV state tax annually.
Health Savings Account (HSA)
If enrolled in a qualifying HDHP, HSA contributions reduce federal taxable income. The 2026 limits are $4,300 (individual) / $8,550 (family). West Virginia conforms to federal HSA treatment — unlike Hawaii — so contributions reduce both federal and WV state taxable income. At 4.58%, the WV savings on a fully funded family HSA is approximately $392/year in state tax alone.
Pay Frequency
West Virginia Take-Home by Pay Frequency — $65,000 Salary
West Virginia requires employers to pay workers at least twice per month (semi-monthly) under WV Code §21-5-3. Here is what $65,000 gross looks like across all pay schedules — single filer, one $2,000 exemption, 2026 rates.
Pay Schedule
Gross Per Period
Federal Tax
WV State Tax
FICA
Net Take-Home
Weekly (52)
$1,250.00
−$125.00
−$54.00
−$95.63
~$975
Bi-Weekly (26)
$2,500.00
−$250.00
−$108.00
−$191.25
~$1,951
Semi-Monthly (24)
$2,708.33
−$271.00
−$117.00
−$207.19
~$2,113
Monthly (12)
$5,416.67
−$542.00
−$234.00
−$414.38
~$4,226
WV Payroll Law
West Virginia Wage & Payroll Laws for 2026
WV Minimum Wage — $8.75/hr in 2026
West Virginia's minimum wage of $8.75/hr has not increased since 2016. However, the federal FLSA $7.25 floor means WV's $8.75 applies to most employers. Notably, WV exempts businesses with fewer than 6 employees from state minimum wage law — small retail, service, and agriculture employers may legally pay the federal $7.25 floor. For workers at larger employers like WVU Medicine, CAMC, Appalachian Power, and state government, the $8.75 floor is largely academic given wage rates well above this threshold.
WV Wage Payment and Collection Act
West Virginia's Wage Payment and Collection Act (WV Code §21-5-1) requires final paychecks to be paid by the next regular payday after separation. Unlike some states (California pays final wages same-day for terminations), WV does not require immediate payment — see our final paycheck rules guide for the full state-by-state picture. If your final paycheck is late, contact the WV Division of Labor, Wage and Hour Section.
WV Tax Reform — Revenue Trigger Mechanism
The 2023 HB 2526 reform that cut WV income tax rates by ~21% included automatic future rate reduction triggers, and SB 392 (2026) delivered another across-the-board cut on top of that. When WV's General Revenue Fund collections exceed a rolling 3-year average by 5% or more, rates automatically reduce by an additional 10%. This means WV workers could see further paycheck improvements without additional legislative action — making the current 4.58% top rate a ceiling, not a fixed endpoint. Tracking WV revenue collections through the WV Department of Revenue gives workers advance notice of potential future rate cuts.
WV Social Security Income Tax Exemption
West Virginia does not tax Social Security income at the state level — a significant benefit for retired workers and those receiving SSDI. This does not affect paycheck withholding for active workers but is important context for WV residents planning retirement income. It also means WV retirees' effective state tax rate on retirement income is often considerably lower than their working-year effective rate.
WV Tax Facts
Key West Virginia Income Tax Facts for 2026
WV's Five Brackets — Who Pays What Rate
West Virginia's five brackets after the 2023 reform and the further SB 392 cut effective 2026: 2.11% on the first $10,000, 2.81% on $10,001–$25,000, 3.16% on $25,001–$40,000, 4.22% on $40,001–$60,000, and 4.58% on income above $60,000 of West Virginia taxable income. A worker earning $65,000 gross — after the $2,000 personal exemption — has approximately $63,000 in WV taxable income. They pay the 4.58% rate only on the $3,000 above $60,000, making their effective rate approximately 3.2% on gross income, not 4.58%.
WV vs. Neighboring Virginia — The Real Difference
Virginia's top rate is 5.75% versus WV's 4.58% — a difference of 1.17 percentage points. On $65,000 gross income, this translates to approximately $760/year more in state tax for Virginia workers compared to WV. However, Virginia's higher median wages — particularly in Northern Virginia's tech corridor — often more than offset this tax difference. Workers comparing WV vs. VA job offers should factor in both the wage differential and the tax differential together, not the tax rate in isolation.
Coal Severance Tax — Does It Affect Your Paycheck?
West Virginia imposes a severance tax on coal, natural gas, and timber extraction — approximately 5% of the value of resources extracted. This tax is paid by mining companies, not individual workers, and does not appear on employee pay stubs. However, it has historically funded WV infrastructure and government services, meaning WV workers benefit from this tax indirectly through lower property taxes and public services funded by the extraction industry.
Section 4
West Virginia Paycheck Calculator — FAQ
West Virginia has five progressive brackets for 2026: 2.11% on the first $10,000, 2.81% on $10,001–$25,000, 3.16% on $25,001–$40,000, 4.22% on $40,001–$60,000, and 4.58% on income above $60,000. These rates reflect SB 392 (2026), an additional across-the-board cut on top of the 2023 tax reform. West Virginia provides a personal exemption of $2,000 per exemption for withholding. Most WV workers earning $30,000–$60,000 have an effective state tax rate between 3% and 4%.
Example: Single WV worker earning $50,000/year bi-weekly: Gross per paycheck: $1,923.08 | Federal tax: ~$167 | WV state tax: ~$78 | Social Security: ~$119 | Medicare: ~$28 | Total deductions: ~$392 | Take-home: approximately $1,531 per bi-weekly paycheck (~$39,806/year). West Virginia's relatively low rates mean workers keep more of their paycheck than in neighboring Virginia or Maryland.
No. Charleston, Huntington, Morgantown, Parkersburg, and all other West Virginia cities and counties have no local income taxes on wages. Only the state income tax to the WV State Tax Department is withheld from your paycheck. This makes WV paycheck calculations simpler than neighboring Ohio (where many municipalities levy local income taxes) or Virginia (which has no local income tax either, but is otherwise more complex).
Potentially, yes. West Virginia's 2023 tax reform included automatic trigger provisions, and SB 392 delivered another across-the-board cut effective January 1, 2026. The state's goal is to make WV more competitive with neighboring states and potentially eliminate the income tax entirely over time. However, actual future rate changes depend on revenue performance, legislative action, and economic conditions. For 2026, the rates shown above (2.11%–4.58%) are the applicable rates. Check the WV State Tax Department for the latest confirmed rates each year.
West Virginia's minimum wage is $8.75 per hour in 2026, above the federal floor of $7.25. The WV minimum wage applies to most private-sector employees. Tipped employees may be paid $2.62/hour in cash as long as tips bring total compensation to at least $8.75/hour. West Virginia's energy sector (natural gas, coal), healthcare, and government employers typically pay significantly above the minimum. The state has not enacted any scheduled increases beyond $8.75 under current law — future increases would require new legislation.
Worked Example
⛰️ West Virginia: Real Paycheck Breakdown 2026
Coal & energy sector · No local taxes · Continued rate reductions planned · Single filer · Bi-weekly pay (26 paychecks/year)
Take-Home (Bi-weekly)
$1,627
Gross (bi-weekly)
$2,115.38
— Federal Income Tax
-$237
— West Virginia State Tax
-$89
— Social Security + Medicare
-$162
Net Take-Home Pay
$1,627
Key insight: West Virginia's income tax is actively decreasing via revenue triggers — if state revenues hit thresholds, rates drop further automatically each year.
Need a different salary or filing status? Use the West Virginia paycheck calculator above.
How West Virginia Compares
WV's 2023 tax reform cut all brackets ~21% — one of the biggest recent cuts in the East. Neighboring state: Virginia (5.75%) or Maryland (~8.95% combined).