How West Virginia taxes your paycheck
West Virginia uses a graduated rate schedule with 5 brackets for single filers in 2026. Like the federal system, only the income inside each bracket is taxed at that bracket's rate — moving into a higher bracket never taxes your whole paycheck at the higher rate.
On exemptions: $2,000 per exemption; MFJ = $4,000 (doubled). No standard deduction in West Virginia - personal exemptions are the only per-person subtraction.
What’s taken out of a West Virginia paycheck
| Taxable income (single) | Marginal rate |
| Up to $10,000 | 2.11% |
| $10,001 – $25,000 | 2.81% |
| $25,001 – $40,000 | 3.16% |
| $40,001 – $60,000 | 4.22% |
| Over $60,000 | 4.58% |
Single-filer schedule. Married and head-of-household thresholds differ; the calculator below uses the correct schedule for the filing status you pick.
Example: a $75,000 salary in West Virginia
On a $75,000 salary as a single filer: federal taxable income is $75,000 − $16,100 = $58,900, giving $7,670 of federal tax. State taxable income is $58,900, giving $1,904 of state tax. FICA takes $4,650 (Social Security) + $1,088 (Medicare). Estimated take-home: $59,688 per year ($2,296 per biweekly paycheck).
| Gross salary | $75,000 |
| Federal income tax | −$7,670 |
| State income tax (WV) | −$1,904 |
| Social Security (6.2%) | −$4,650 |
| Medicare (1.45%) | −$1,088 |
| Estimated take-home | $59,688 |
| Effective tax rate | 20.4% |
Single filer, standard deduction, no pre-tax contributions. The interactive calculator above recomputes this for any salary and filing status.
A note on local taxes in West Virginia
West Virginia has no local income tax on wages. (Municipal B&O taxes are business taxes, not wage taxes.)
West Virginia take-home pay: frequently asked questions
Does West Virginia have a state income tax in 2026?
Yes. West Virginia has a progressive income tax from 2.11% to 4.58% in 2026.
What are West Virginia's 2026 tax brackets and standard deduction?
5 brackets for single filers, from 2.11% to 4.58%. West Virginia has no standard deduction of its own; the model uses the federal standard deduction ($16,100 single) as a proxy.
What payroll taxes come out of a West Virginia paycheck?
No employee-paid state payroll taxes are in the 2026 dataset for West Virginia. Federal Social Security and Medicare still apply.
Are there local income taxes in West Virginia?
West Virginia has no local income tax on wages. (Municipal B&O taxes are business taxes, not wage taxes.)
Does West Virginia have a personal exemption?
$2,000 per exemption; MFJ = $4,000 (doubled). No standard deduction in West Virginia - personal exemptions are the only per-person subtraction.
Methodology & sources
State figures come from the site's versioned 2026 tax dataset (v1.0.0, researched 2026-10-11),
regenerated into this page automatically. Model: state taxable income = gross pay minus the state's 2026
standard deduction (West Virginia has no standard deduction of its own, so the federal standard deduction is used as a proxy);
state brackets applied marginally; employee-paid state payroll taxes added at their 2026 rates and wage bases
(with published annual caps). Federal tax uses 2026 IRS brackets and standard deductions; FICA uses the 2026
Social Security wage base ($184,500) and Medicare rates. Personal exemption credits/deductions and
individual tax credits are not modeled — the result is an estimate, not a tax return.
State sources
Federal sources
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