Does West Virginia have state income tax on wages?
Yes. West Virginia taxes wage income. West Virginia uses graduated personal income tax rates, so the state tax estimate is not simply one flat percentage of every dollar earned.
WV paycheck estimate
Use this West Virginia paycheck calculator to estimate your take-home pay after federal income tax, West Virginia state income tax, Social Security, Medicare, pre-tax deductions, post-tax deductions, and pay frequency. West Virginia taxes wage income using graduated rates, and the Tax Division says the 2026 rate cut applies retroactively to January 1, 2026. Your actual paycheck can still change because of your federal W-4, West Virginia IT-104 setup, pay schedule, benefits, overtime, tips, bonuses, commissions, deductions, garnishments, supplemental wages, and employer payroll setup.
Use salary or hourly wages, filing status, pay frequency, and optional pre-tax or post-tax deductions to estimate a West Virginia paycheck. For 2026 planning, West Virginia's updated graduated rates range from 2.11% to 4.58%, while IT-104 setup, energy and mining schedules, natural gas work, healthcare shifts, construction overtime, restaurant tips, bonuses, commissions, taxable wages, and employer payroll setup can all affect withholding.
Annual gross pay
$62,400.00
Gross pay per period
$2,400.00
Estimated federal income tax
$204.15
Estimated West Virginia state income tax
$79.25
Social Security and Medicare
$183.60
Pre-tax deductions
$0.00
Post-tax deductions
$0.00
Estimated take-home pay
$1,933.00
This calculator gives a paycheck estimate. West Virginia taxes wage income, but actual payroll can vary based on federal W-4 settings, West Virginia IT-104 setup, filing status, pay frequency, taxable wages, deductions, benefits, tips, bonuses, overtime, commissions, shift differentials, garnishments, supplemental wages, credits, employer payroll setup, work location, resident or nonresident work, and current federal and West Virginia payroll guidance. Employer-side unemployment insurance, workers' compensation costs, business taxes, severance taxes, sales tax, property tax, and other non-paycheck taxes are not treated as employee paycheck deductions.
West Virginia paychecks can include federal withholding, Social Security, Medicare, and West Virginia state income tax. For 2026 planning, West Virginia uses graduated rates ranging from 2.11% to 4.58% for the filing statuses supported by this calculator.
This calculator estimates West Virginia income tax with the updated 2026 brackets, then subtracts federal payroll taxes, pre-tax deductions, post-tax deductions, and other entered paycheck deductions to estimate take-home pay. It is a planning estimate, not a full West Virginia withholding-table recreation.
Actual West Virginia withholding may not exactly match final tax liability because IT-104 setup, payroll frequency, withholding tables, deductions, credits, supplemental pay, resident or nonresident work, and employer payroll settings can all affect real paychecks.
Federal income tax withholding, West Virginia state income tax withholding, Social Security, and Medicare can all reduce a West Virginia paycheck before it reaches your bank account.
Health insurance, traditional 401(k), HSA, and FSA deductions can reduce taxable wages in this estimate. Roth contributions, garnishments, union dues, and certain insurance or benefit deductions may be post-tax, so they usually do not reduce taxable wages but still reduce take-home pay.
Tips and reported tip income, overtime, bonuses, commissions, shift differentials, seasonal schedules, and irregular pay periods can make West Virginia paychecks uneven. Healthcare, energy, mining, natural gas, construction, manufacturing, logistics, trucking, retail, restaurants, hospitality, tourism, education, government, public safety, warehouse, and service jobs often have pay patterns that make one check differ from the next.
Federal W-4 settings, West Virginia IT-104 setup, payroll software, timing differences, benefits, deductions, garnishments, and employer setup can all move the actual number. Employer-side unemployment insurance, workers' compensation costs, business taxes, severance taxes, sales tax, property tax, and other employer obligations are not employee paycheck deductions.
If you are converting a salary to an hourly rate, use the salary to hourly calculator. For extra-hours scenarios, use the overtime calculator. For a raise, promotion, or new offer, the pay raise calculator can help compare the gross-pay side before withholding.
West Virginia changed its personal income tax rates for 2026. The Tax Division says the rate cut was signed March 31, 2026, applies retroactively to January 1, 2026, and uses updated withholding tables for the 2026 tax year.
For the filing statuses supported by this calculator, the 2026 rates range from 2.11% to 4.58%. The current calculator supports single, married filing jointly, and head of household; West Virginia has a separate married-filing-separately table that is not available in the calculator inputs.
West Virginia withholding can apply to wages, salaries, tips, commissions, bonuses, vacation pay, back pay, retroactive wage increases, and other compensation for services. This page estimates employee take-home pay; it does not recreate every withholding table, exemption, credit, deduction, supplemental wage method, resident or nonresident sourcing rule, wage-law calculation, employer payroll tax, business tax, or complete federal or West Virginia tax return.
A West Virginia worker earning $62,400 per year makes about $5,200 per month before taxes. Their take-home pay may be reduced by federal income tax, Social Security, Medicare, West Virginia graduated state income tax, pre-tax deductions, post-tax deductions, benefits, reported tips, overtime, bonuses, commissions, shift differentials, garnishments, IT-104 setup, and employer payroll settings. West Virginia unemployment insurance and employer-side costs are not employee paycheck deductions. This is an estimate, not a guarantee.
| Annual gross salary | Estimated annual take-home pay | Estimated monthly take-home pay |
|---|---|---|
| $40,000 | $33,214 | $2,768 |
| $55,000 | $44,633 | $3,719 |
| $75,000 | $58,955 | $4,913 |
| $100,000 | $75,398 | $6,283 |
| $150,000 | $107,719 | $8,977 |
Yes. West Virginia taxes wage income. West Virginia uses graduated personal income tax rates, so the state tax estimate is not simply one flat percentage of every dollar earned.
This calculator uses a simplified bracket-based West Virginia income tax estimate for 2026. For the filing statuses supported by this calculator, West Virginia's updated 2026 rates range from 2.11% to 4.58%. Actual withholding can differ because of West Virginia IT-104 setup, withholding tables, filing status, deductions, credits, supplemental wages, pay frequency, and employer payroll setup.
Yes. West Virginia Tax Division guidance says the 2026 income tax rate cut was signed March 31, 2026, and applies retroactively to January 1, 2026. The Tax Division also says 2026 withholding tables were updated.
No. West Virginia has state income tax on wages, and federal payroll taxes still apply. Most employees still have federal income tax withholding, West Virginia state income tax withholding, Social Security, Medicare, and possible benefit or deduction amounts taken out of their paychecks.
This calculator gives an estimate. Real paychecks can differ because of federal W-4 settings, West Virginia IT-104 setup, filing status, pay frequency, overtime, tips, bonuses, commissions, shift differentials, benefits, deductions, garnishments, payroll timing, supplemental wage handling, resident or nonresident work, credits, and employer payroll setup.
Yes. West Virginia uses Form IT-104 for employee withholding and exemption information. This calculator gives a simplified paycheck estimate and does not recreate every West Virginia withholding table, exemption, credit, deduction, or payroll setting.
Bonuses, commissions, overtime, vacation allowances, back pay, retroactive wage increases, and similar compensation can affect West Virginia withholding. A larger-than-usual paycheck may have higher federal and state withholding because payroll systems treat that pay period as higher income.
Reported tips can affect federal income tax, Social Security, Medicare, and West Virginia taxable wages. West Virginia withholding guidance includes tips and other compensation for services, so reported tips can change both withholding and final take-home pay.
Overtime can make one paycheck larger than usual. Payroll systems may withhold more tax during that pay period because the check looks higher than a normal paycheck. Social Security and Medicare also apply to overtime wages.
Yes. Pre-tax deductions, such as some health insurance, traditional retirement, HSA, or FSA deductions, can reduce taxable wages in the estimate. Post-tax deductions usually do not reduce taxable wages, but they still reduce your final take-home pay.
This calculator does not add a broad West Virginia local income tax line. It focuses on federal income tax, West Virginia state income tax, Social Security, Medicare, pre-tax deductions, post-tax deductions, and estimated take-home pay.
No employee-side West Virginia unemployment insurance deduction is included unless official sources prove an employee contribution applies. Employer-side unemployment insurance, workers' compensation costs, business taxes, severance taxes, sales tax, property tax, and other employer obligations should not be treated as employee paycheck deductions.
Filing status changes the federal estimate and may affect actual West Virginia withholding or final tax filing details. The calculator supports single, married filing jointly, and head of household. West Virginia has a separate married-filing-separately table, but that filing status is not exposed in the current calculator UI.
Last updated: May 2026. This page is built for paycheck planning and is checked against official federal and West Virginia payroll and tax sources when updated.
West Virginia taxes wage income. The West Virginia Tax Division says the 2026 income tax rate cut was signed March 31, 2026, applies retroactively to January 1, 2026, and updated the 2026 withholding tables. For the filing statuses available in this calculator, the adjusted 2026 rates range from 2.11% to 4.58%.
West Virginia withholding guidance says employers must withhold from wages or salaries subject to West Virginia personal income tax, and that compensation can include wages, commissions, fees, salaries, bonuses, vacation allowances, back pay, tips, retroactive wage increases, and other compensation for services.
This calculator gives a paycheck estimate. West Virginia taxes wage income, but actual payroll can vary based on federal W-4 settings, West Virginia IT-104 setup, filing status, pay frequency, taxable wages, deductions, benefits, tips, bonuses, overtime, commissions, shift differentials, garnishments, supplemental wages, credits, employer payroll setup, work location, resident or nonresident work, and current federal and West Virginia payroll guidance. Employer-side unemployment insurance, workers' compensation costs, business taxes, severance taxes, sales tax, property tax, and other non-paycheck taxes are not treated as employee paycheck deductions.
Compare this estimate with other paycheck calculators and practical pay guides.
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