PaycheckState

West Virginia Paycheck Calculator

Updated for the 2026 tax year · Reflects the March 2026 rate cut (SB 392).

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 W-4, no pre-tax deductions.

West Virginia cut its rates again in March 2026, retroactive to January 1: withholding now runs from 2.11% to 4.58% after $2,000 per exemption. This calculator uses the Tax Division's March 2026 percentage method, plus 2026 federal and FICA rates.

How West Virginia paycheck taxes work

Your West Virginia paycheck has three main withholdings: federal income tax, Social Security, and Medicare, and West Virginia state income tax. West Virginia has no local income taxes, though a few cities charge small flat weekly service fees.

The formula subtracts $2,000 for each IT-104 exemption and applies one of two tables. The one-earner table (single, head of household, or married with one income, when line 5 is checked) taxes 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 default two-earner table uses bands at 75% of those amounts, which withholds a little more for two-income households.

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 W-4, 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

What are the West Virginia income tax rates for 2026?

2.11%, 2.81%, 3.16%, 4.22%, and 4.58%, after Senate Bill 392 cut every rate by 5% retroactive to January 1, 2026. Paychecks withheld at the old rates in early 2026 are settled at filing.

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

No, under reciprocity with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. File Form IT-104NR with your employer.

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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