Use this free West Virginia paycheck calculator to see your 2026 take-home pay from a salary or an hourly wage. It shows every deduction: federal income tax, West Virginia income tax, city service fees, Social Security and Medicare, per paycheck and per year, for Charleston, Huntington, Morgantown, Parkersburg and everywhere else in the state.
How West Virginia Paycheck Taxes Work: 2026 Guide
Updated for 2026. West Virginia cut every income tax rate by another 5% for 2026, so rates now run from 2.11% to 4.58%, down from 2.22% to 4.82% in 2025. Governor Morrisey signed the cut (SB 392) on March 31, 2026, and it applies to the whole year. West Virginia has no standard deduction, uses a $2,000 exemption per person, and did not adopt the federal deductions for tips and overtime. There is no local income tax, but several cities charge a small weekly service fee to people who work there. Every figure on this page comes from the West Virginia Code, the State Tax Department, the IRS or SSA.
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How your West Virginia paycheck is calculated
Your employer starts with your gross pay, removes pre-tax benefits, withholds federal and West Virginia income tax, Social Security, Medicare and any city service fee, takes after-tax deductions and pays you the rest.
- Gross paySalary, or hours × rate, plus overtime, bonuses and tips
- Pre-tax deductions401(k), health premiums, HSA, FSA, commuter benefits
- TaxesFederal income tax, West Virginia income tax, Social Security, Medicare, city fee
- After-tax deductionsRoth 401(k), union dues, garnishments
- Net payThe take-home amount paid to you
What is taken out of a West Virginia paycheck in 2026
| Deduction | 2026 rate | Applies to |
|---|---|---|
| Federal income tax | 10% to 37% by bracket | Taxable wages after the federal standard deduction |
| West Virginia income tax | 2.11% to 4.58% by bracket | Federal AGI minus $2,000 per exemption |
| Social Security | 6.2% | Wages up to $184,500 |
| Medicare | 1.45%, plus 0.9% over $200,000 | All wages |
| City service fee | $2 to $5 a week | People who work in Charleston, Huntington, Morgantown and some other cities |
West Virginia income tax brackets for 2026
| Taxable income (single, joint, head of household) | 2026 rate | 2025 rate |
|---|---|---|
| Up to $10,000 | 2.11% | 2.22% |
| $10,000 to $25,000 | 2.81% | 2.96% |
| $25,000 to $40,000 | 3.16% | 3.33% |
| $40,000 to $60,000 | 4.22% | 4.44% |
| Over $60,000 | 4.58% | 4.82% |
Married couples filing separately use brackets half as wide ($5,000, $12,500, $20,000 and $30,000). Source: West Virginia Code §11-21-4j. The brackets are not indexed for inflation, so single and joint filers share the same income ranges.
West Virginia exemptions and deductions
West Virginia starts with your federal adjusted gross income and has no standard deduction. Instead, you subtract a $2,000 personal exemption for yourself, your spouse and each dependent. Filers aged 65 or older can also subtract up to $8,000 of income each. Federal deductions taken after AGI, including itemized deductions and the new tips, overtime and senior deductions, do not carry over.
A single filer earning $100,000 has $98,000 of West Virginia taxable income. The tax is $1,950.50 on the first $60,000 plus 4.58% of the rest, or $3,691, about 3.7% of gross pay. In 2025 the same worker paid $3,885. Traditional 401(k) contributions, health premiums, HSA and FSA contributions lower your West Virginia tax too.
City service fees in West Virginia
West Virginia cities cannot levy an income tax, but several charge a flat weekly service fee to everyone who works within city limits, and employers take it out of your pay (WVU summary of city fee ordinances; MetroNews on Morgantown).
| City | Fee per week | About per year |
|---|---|---|
| Huntington | $5.00 | $260 |
| Charleston | $3.00 | $156 |
| Morgantown | $3.00 | $156 |
| Parkersburg | $2.50 | $130 |
| Wheeling, Fairmont, Weirton | $2.00 | $104 |
Pick your work city in the calculator to include the fee. It is not deductible from income tax.
Tips, overtime and the senior deduction in West Virginia
The federal tax law passed in July 2025 created deductions for tips (up to $25,000), overtime pay (up to $12,500, or $25,000 for joint filers) and seniors ($6,000). West Virginia's legislature considered state versions in 2026 but did not pass them (West Virginia Treasurer). Because West Virginia starts from federal AGI, tips and overtime are fully taxed by the state, and the calculator applies those deductions to federal tax only.
Federal taxes on every West Virginia paycheck
Federal income tax depends on your income, filing status and the choices on your W-4. For 2026 the brackets run from 10% to 37%, and the standard deduction is $16,100 for single filers, $32,200 for joint filers and $24,150 for heads of household (IRS).
- Social Security: 6.2% of wages up to $184,500 in 2026, a maximum of $11,439 (SSA).
- Medicare: 1.45% of all wages. Employers also withhold an extra 0.9% on wages above $200,000 in a year.
Take-home pay examples in West Virginia for 2026
These results come from the calculator above for a single filer paid monthly, with no pre-tax deductions and no city fee:
| Salary | Federal tax | WV tax | Social Security + Medicare | Take-home per year | Per month | Total tax rate |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $1,444 | $3,825 | $40,911 | $3,409 | 18.2% |
| $60,000 | $5,020 | $1,866 | $4,590 | $48,524 | $4,044 | 19.1% |
| $75,000 | $7,670 | $2,546 | $5,738 | $59,047 | $4,921 | 21.3% |
| $100,000 | $13,170 | $3,691 | $7,650 | $75,489 | $6,291 | 24.5% |
| $150,000 | $24,734 | $5,981 | $11,475 | $107,810 | $8,984 | 28.1% |
| $200,000 | $36,734 | $8,271 | $14,339 | $140,656 | $11,721 | 29.7% |
A married couple filing jointly on $150,000 of combined pay takes home about $117,296 a year (21.8% in total taxes). With two children under 17, a couple earning $100,000 takes home about $85,694. An hourly worker on $25 an hour, 40 hours a week, earns $52,000 and takes home about $42,434 a year, or $3,536 a month. Working in Huntington lowers each of these by about $260 a year.
Where a $75,000 West Virginia salary goes in 2026
Single filer, no pre-tax deductions, yearly amounts
Source: Digicalcy calculation using 2026 IRS, SSA and West Virginia rates.
West Virginia take-home pay compared with nearby states
On a $100,000 salary, a single filer keeps about $75,489 in West Virginia, $75,798 in Kentucky, $74,244 in Virginia and $71,807 in Maryland. Pennsylvania ($74,988) and Ohio ($74,367) figures include typical local earned income taxes. Compare with our Virginia, Pennsylvania and Ohio paycheck calculators.
Live in one state and work in another? West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. If you live in one of those states and work in West Virginia, you pay only your home state's income tax; give your employer the nonresident exemption form (WV/IT-104NR). West Virginia residents who work in those states pay only West Virginia tax.
Paychecks in Charleston, Huntington and Morgantown
West Virginia has no city or county income tax, so income tax is the same everywhere in the state. The only difference is the weekly service fee in cities such as Charleston ($3), Huntington ($5), Morgantown ($3) and Parkersburg ($2.50), which depends on where you work, not where you live.
How bonuses, overtime and tips are taxed in West Virginia
- Bonuses: Employers usually withhold a flat 22% federal tax on bonuses paid separately, plus West Virginia tax, Social Security and Medicare. Your real tax is settled when you file. On a $100,000 salary you keep about $6,577 of a $10,000 bonus. See the bonus tax calculator.
- Overtime: West Virginia requires 1.5 times the regular rate for hours over 40 in a workweek at employers with six or more employees in one location; federal rules cover most other workers. The federal overtime deduction does not lower your West Virginia tax. See the overtime calculator.
- Tips: West Virginia allows tipped workers to be paid $2.62 an hour if tips bring them to the full minimum wage. Tips are deductible from federal tax, but fully taxed by West Virginia. A single worker with $40,000 in wages and $15,000 in tips takes home about $46,517 a year.
How pre-tax deductions lower your West Virginia taxes
| Deduction | Federal income tax | WV income tax | Social Security and Medicare |
|---|---|---|---|
| Traditional 401(k), 403(b), 457 | Lowers | Lowers | No change |
| Health, dental and vision premiums | Lowers | Lowers | Lowers |
| HSA through payroll | Lowers | Lowers | Lowers |
| Health and dependent care FSA | Lowers | Lowers | Lowers |
A $10,000 401(k) contribution on a $100,000 West Virginia salary
Single filer, 2026, yearly amounts
The contribution saves $2,658 in income tax, so take-home pay falls by only $7,342.
Salary or hourly pay in West Virginia
For hourly pay, multiply your rate by your weekly hours and by 52. A full-time year is 2,080 hours. West Virginia's minimum wage is $8.75 an hour, where it has been since 2016 (U.S. Department of Labor). Employers covered by federal law must pay at least the federal $7.25, and many pay well above the state minimum. A single full-time worker on $8.75 an hour earns $18,200 and takes home about $16,212 a year.
When you leave a job, West Virginia employers must pay final wages by the next regular payday, whether you quit or are let go.
Why your actual paycheck may differ from this estimate
- This calculator estimates your tax for the full year. Employers withhold using the West Virginia withholding tables and your WV/IT-104, which can give a slightly different result.
- City service fees are charged per week worked, so part-year or part-time workers may pay less.
- Credits such as the family tax credit for low-income households and the low-income earned income exclusion are claimed when you file.
- Social Security stops once your wages pass $184,500, so late-year paychecks of high earners are larger.
How to increase your take-home pay in West Virginia
- Check your federal withholding with the IRS Tax Withholding Estimator and update your W-4 and WV/IT-104 after a raise, a new job or a change in your family.
- Use pre-tax benefits such as a 401(k), HSA, FSA and commuter benefits. Each dollar saves federal tax and up to 4.58% West Virginia tax.
- If you are 65 or older, make sure you claim the senior subtraction of up to $8,000 when you file.
How this calculator works
The calculator estimates your full-year tax and divides it by your pay periods. It uses the 2026 federal brackets and standard deduction (Rev. Proc. 2025-32, including the 2025 tax law changes), the 2025 and 2026 West Virginia rates, exemptions and senior subtraction, optional city service fees and the 2026 Social Security wage base. For joint filers, enter combined household wages. Results are estimates, not tax advice.
Last reviewed: October 29, 2026.
West Virginia Paycheck Calculator FAQs
How much is $100,000 after taxes in West Virginia?
A single filer earning $100,000 in West Virginia takes home about $75,489 a year in 2026, or $6,291 a month. That is after $13,170 federal income tax, $3,691 West Virginia income tax and $7,650 Social Security and Medicare.
What percentage of my paycheck goes to taxes in West Virginia?
For a single filer in 2026, total taxes take about 18.2% of a $50,000 salary, 21.3% of $75,000, 24.5% of $100,000 and 28.1% of $150,000. That includes federal and West Virginia income tax, Social Security and Medicare.
What is the West Virginia state income tax rate?
For 2026 West Virginia has five rates: 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. The top rate applies to taxable income over $60,000. In 2025 the rates were 2.22% to 4.82%.
How much is $60,000 after taxes in West Virginia?
A single filer earning $60,000 in West Virginia takes home about $48,524 a year in 2026, or $4,044 a month, after $5,020 federal tax, $1,866 West Virginia tax and $4,590 Social Security and Medicare.
Do I have to pay local income tax in West Virginia?
No. West Virginia cities and counties do not tax income. Some cities, including Charleston, Huntington, Morgantown and Parkersburg, charge a weekly service fee of $2 to $5 to people who work there.
Does West Virginia tax tips and overtime?
Yes. West Virginia did not adopt the federal deductions for tips and overtime, so both are fully taxed by the state, even though they can be deducted from federal tax.
Is a West Virginia salary calculator the same as a paycheck calculator?
Yes. This calculator works as both. Enter an annual salary or an hourly rate and hours, and it shows take-home pay per paycheck and per year.
What is the minimum wage in West Virginia in 2026?
West Virginia's minimum wage is $8.75 an hour in 2026. Tipped workers can be paid $2.62 an hour if tips make up the difference.
How is overtime paid in West Virginia?
West Virginia requires 1.5 times the regular rate for hours over 40 in a workweek. There is no daily overtime.
More paycheck and tax calculators
- Virginia Paycheck Calculator: take-home pay with Virginia income tax
- Pennsylvania Paycheck Calculator: take-home pay with the flat 3.07% tax and local EIT
- Ohio Paycheck Calculator: take-home pay with state and city income tax
- Kentucky Paycheck Calculator: take-home pay with the flat state tax and local taxes
- Maryland Paycheck Calculator: take-home pay with state and county tax
- Overtime Calculator: time and a half pay
- Bonus Tax Calculator: how much of a bonus you keep
- Federal Tax Withholding Calculator: check your W-4