State Tax Guide · West Virginia · 2026
West Virginia Income Tax: Complete Employee Guide (2026)
Understand the modeled West Virginia withholding method, source-backed rates, deductions, and take-home pay examples for employees.
Does West Virginia have income tax?
West Virginia levies state income tax on wages using a payroll-period percentage-method schedule.
West Virginia tax rates
Payroll-period percentage-method schedule. For the sourced default one-earner biweekly path, the marginal rate above $2,308.00 per paycheck is 4.58%.
Official source: https://tax.wv.gov/Documents/Withholding/it100.2a.pdf
Take-home pay examples
These examples use the calculator engine for a single filer paid biweekly with a standard W-4 and no pre-tax deductions.
| Annual salary | West Virginia withholding | Net annual | Net biweekly |
|---|---|---|---|
| $40,000 | $1,043 | $33,277 | $1,279.87 |
| $60,000 | $1,866 | $48,524 | $1,866.30 |
| $80,000 | $2,775 | $62,335 | $2,397.51 |
| $100,000 | $3,691 | $75,489 | $2,903.43 |
| $150,000 | $5,981 | $107,810 | $4,146.55 |
How to reduce West Virginia tax withholding
Traditional 401(k) contributions and HSA contributions are available as modeled pre-tax inputs in the calculator. State-specific HSA conformity is not encoded as a dedicated data field, so check current West Virginia guidance or consult a qualified tax professional before relying on HSA treatment.
The encoded default withholding method does not include a separate single-filer standard-deduction field.
Key differences from federal withholding
Federal income-tax withholding is calculated separately using IRS Publication 15-T. West Virginia withholding follows the encoded state method described above, with its own rates, deductions, and documented limitations. Local wage taxes, where supported, are separate from the state amount.
West Virginia salary after taxes
Browse state-specific salary pages for common annual salaries from $40,000 to $200,000.
Calculate your personalized West Virginia take-home pay.
Calculate your West Virginia take-home →Frequently Asked Questions
Does West Virginia have an income tax?
West Virginia levies state income tax on wages using a payroll-period percentage-method schedule.
What is the West Virginia income tax rate for 2026?
West Virginia uses a payroll-period percentage-method schedule. For the sourced default one-earner biweekly path, the marginal rate above $2,308.00 per paycheck is 4.58%.
How much West Virginia tax on $75,000?
For the modeled default single-filer path, estimated West Virginia withholding on a $75,000 salary is $2,546 per year, or $97.92 per biweekly paycheck.
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