West Virginia Payroll Tax Calculator 2026
Calculate your exact West Virginia take-home pay. State income tax: 2.36%–5.12%. Includes federal taxes and FICA.
| Deduction | Per Paycheck | Annual |
|---|---|---|
| Gross Pay | — | — |
| Federal Income Tax | — | — |
| West Virginia State Tax | — | — |
| Social Security (6.2%) | — | — |
| Medicare (1.45%) | — | — |
| Total Deductions | — | — |
| Net Take-Home | — | — |
West Virginia Payroll Tax Calculator 2026
West Virginia has five income tax brackets from 2.36% to 5.12%. The top rate applies to income over $60,000 (single). West Virginia has been reducing its income tax rates as part of a multi-year reform — the state reduced rates by 21.25% starting in 2023 and is on track for further reductions. The standard deduction follows federal.
All Payroll Deductions in West Virginia (2026)
- Federal income tax: 10%–37% (2026 IRS brackets; single filer pays 22% bracket above ~$50,000 taxable income)
- West Virginia state income tax: 2.36%–5.12% (5 brackets)
- Social Security: 6.2% on wages up to $176,100 (2026 wage base)
- Medicare: 1.45% on all wages (no cap); additional 0.9% on wages over $200,000
- Payroll Taxes Guide
- Overtime Rules
- Tax Withholding Guide
Notable West Virginia Tax Features
West Virginia's income tax reform tied future rate reductions to revenue performance, similar to other tax-cutting states in the South and Midwest. West Virginia also exempts Social Security income from state tax.
West Virginia vs Neighboring States
For a $60,000 earner in West Virginia, state income tax is approximately $2,100–$2,300/year and declining as rates continue to fall. West Virginia's historically low cost of living amplifies the purchasing power of net income.
About This Calculator
This West Virginia payroll tax calculator uses 2026 federal and state rates from IRS Publication 15-T and the West Virginia Department of Revenue. Results are estimates based on the annualized withholding method. Actual withholding may differ based on W-4 elections, local income taxes, itemized deductions, tax credits, and pre-tax benefits. Always verify with your payroll provider or a tax professional for official payroll purposes.