This free West Virginia paycheck calculator shows your 2026 take-home pay. It covers federal income tax, West Virginia state tax, Social Security and Medicare. The state cut its rates again for 2026. SB 392 took the top rate from 4.82% down to 4.58%. The cut applies to pay you earn all year.
That bill was signed on 31 March 2026 and backdated to 1 January 2026. Every band came down by about 5%. It is the third cut in a row. The top rate was 6.5% back in 2022, so the drop has been steep.
How West Virginia taxes your paycheck in 2026
West Virginia uses five bands. You pay 2.11% on the first $10,000 of taxable income. Then 2.81% applies up to $25,000, and 3.16% up to $40,000. Then 4.22% runs up to $60,000. Anything above $60,000 is taxed at 4.58%. Each band only taxes the slice of income inside it.
There is no standard deduction in West Virginia. That is unusual, and it catches people out. The only subtraction is a personal exemption of $2,000 per person. A single filer with no dependents subtracts $2,000 and taxes the rest. That is the whole subtraction West Virginia gives you.
So a single filer earning $60,000 has $58,000 of state taxable income. The first $10,000 is taxed at 2.11%, and so on up the ladder. Only the slice above $40,000 reaches the 4.22% band. That layered math is why your effective state rate lands under the top rate. In this example no income reaches the 4.58% band at all.
The same bands for singles and couples
Here is the part worth reading twice. West Virginia gives a married couple filing jointly the same bands as a single filer. The dollar lines are not doubled. A couple crosses each line at the same point a single earner does. Two working spouses feel that the hardest.
That creates what tax people call a marriage penalty. Two people earning $40,000 each pay less tax as singles than as a couple. Their combined $80,000 pushes into the 4.58% band on a joint return. Some couples do better filing separately on a combined return.
The $2,000 personal exemption does double for a couple. Each person on the return brings one, so a couple subtracts $4,000. Each dependent adds another $2,000. That is the only relief the bands do not give you.
Rate cuts, city fees and what is left out
West Virginia has cut its income tax three times running. The top rate was 6.5% in 2022, then 5.12%, then 4.82%, and now 4.58%. Further cuts are tied to revenue triggers. If state revenue clears a set bar, another cut follows. Watch the state budget news if you want to know what comes next.
West Virginia has no local percentage income tax. Four cities do charge a city service fee though. Charleston, Huntington, Parkersburg and Weirton bill people who work in the city. It is a flat weekly charge of $2 to $5, not a share of your pay. Your employer usually takes the fee out of your pay.
This calculator leaves that fee out, because it is a flat dollar amount rather than a tax rate. Add it yourself if your job sits in one of those four cities. A traditional 401(k) lowers your federal and state taxable wages but not your FICA wages. Payroll HSA money lowers both. Use the fields above to add your filing status and your pre-tax savings.
West Virginia paycheck FAQ
- How much is $60,000 after taxes in West Virginia?
- Start with a single filer and no pre-tax money. That worker keeps about $48,524 a year, $1,866 per biweekly paycheck, 19.1% total tax rate. The figure covers federal income tax, West Virginia state tax, Social Security and Medicare.
- How much is $100,000 after taxes in West Virginia?
- Take a single filer with no pre-tax money. That worker keeps about $75,489 a year, $2,903 per biweekly paycheck, 24.5% total tax rate. The 2026 rate cut leaves a little more in that figure than 2025 rules would. No West Virginia city charges a percentage income tax on top.
- What are West Virginia's income tax rates in 2026?
- There are five: 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. The bands end at $10,000, $25,000, $40,000 and $60,000. SB 392 set these rates and backdated them to 1 January 2026. The cut is worth about 5% off every band.
- Do married couples get wider brackets in West Virginia?
- No. A married couple filing jointly uses the same dollar bands as a single filer. The lines are not doubled. That is a real marriage penalty, and two earners feel it hardest at the 4.58% line. Filing separately on a combined return helps some couples.
- Does West Virginia have a standard deduction?
- No, it has none at all. The only subtraction is a $2,000 personal exemption for each person on the return. A couple subtracts $4,000, and each dependent adds $2,000 more.
- What is the West Virginia city service fee?
- It is a flat weekly charge on people who work in Charleston, Huntington, Parkersburg or Weirton. It runs from $2 to $5 a week. It is a fixed dollar fee, not a percentage, so this calculator leaves it out. Ask your payroll team whether your worksite sits inside city limits.
- Will West Virginia cut its income tax again?
- It may. The 2026 cut was the third in a row, after 6.5%, 5.12% and 4.82%. Further cuts are tied to revenue triggers. If state revenue clears the set bar, the rate drops again.
Sources
- West Virginia Tax Division — personal income tax reduction bill
- West Virginia Tax Division — individuals
- Tax Foundation — West Virginia tax data
All sources accessed and figures verified August 2026.