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West Virginia Paycheck Calculator 2026

Estimate your 2026 West Virginia take-home pay from salary or hourly wages. This calculator applies the new 2026 withholding tables (2.11% to 4.58%) with your IT-104 exemptions, the two-earner table and any city service fee, and handles federal W-4 withholding, Social Security, Medicare and pre-tax deductions. West Virginia tax shows up as state withholding (SIT) on your pay stub.

Written by Rachel Brooks, Tax Forms and W-2 Content Specialist. Updated September 25, 2026. Every example is checked by hand against the 2026 WV tables.

Calculate Take-Home Pay WV Payroll Guide
Gross pay$2,307.69
Pay frequencyBiweekly
Taxes & deductionsCurrent
Federal income tax$193.08
Social Security$143.08
Medicare$33.46
West Virginia income tax$71.77
Estimated net pay$1,866.30

Example: $60,000 salary, paid biweekly, federal Single, IT-104 with 1 exemption, one-earner table, no city fee or voluntary deductions. Use the calculator below for your own numbers.

New 2026 WV tables2.11% to 4.58%, IT-104 exemptions
Federal W-4 + FICA2026 brackets, $184,500 wage base
Salary or hourlyWeekly, biweekly, semimonthly and monthly pay

West Virginia Paycheck Calculator

Pay details
Pay details
Pay type
$
Federal Form W-4
Federal Form W-4
$
$
$
$

Need the form itself? Use our Form W-4 generator.

West Virginia Form IT-104 and city fee
West Virginia IT-104 and city fee
$
$

Each IT-104 exemption removes $2,000 a year. The one-earner table runs 2.11% to 4.58%; the two-earner table uses narrower brackets. City service fees are flat weekly charges in cities such as Charleston, Huntington, Wheeling and Morgantown.

Deductions
Deductions
$
$
$
Advanced payroll fields
$
$
2026 calculation methodology

Federal withholding uses the 2026 federal brackets and standard deduction for your Form W-4 filing status, with Step 2(c), Step 3 and Step 4 inputs. West Virginia withholding follows the 2026 percentage method (IT-100.2A): annualized wages minus $2,000 per IT-104 exemption, run through the one-earner or two-earner table at 2.11% to 4.58%, divided by pay periods, plus any extra amount. A city service fee, if you enter one, is your weekly amount spread across your pay periods. Social Security is 6.2% up to $184,500 and Medicare is 1.45%, plus 0.9% above $200,000. See the worked example and test cases below.

What You Should Know About West Virginia Paychecks

West Virginia cut its income tax rates again for 2026, to 2.11% through 4.58%, and issued new withholding tables that payroll systems switched to in mid-2026. On a $60,000 salary with one IT-104 exemption, state withholding is $71.77 per biweekly paycheck.

West Virginia has two withholding tables: one for a single earner with one job, and a stricter one for married couples who both work or anyone with two jobs. Several cities also charge a flat weekly city service fee to people who work there.

Residents of Kentucky, Maryland, Ohio, Pennsylvania and Virginia who work in West Virginia pay state tax only at home. The minimum wage is $8.75 an hour.

2.11% to 4.58% 2026 withholding rates

About 5% lower than 2025.

$71.77 WV tax at $60,000

Per biweekly paycheck, 1 exemption.

$2,000 Per IT-104 exemption

Taken off annual wages first.

West Virginia Paycheck Taxes at a Glance

Here's everything that can come out of a West Virginia paycheck in 2026 and which payroll taxes the employer pays instead. For more on the federal lines, see our FICA tax guide.

West Virginia employee paycheck items in 2026
Paycheck item 2026 treatment Employee deduction?
Federal income taxBased on wages, pay frequency and Form W-4Yes
Social Security6.2% up to the 2026 wage base of $184,500Yes
Medicare1.45% of all wages, plus 0.9% Additional Medicare above $200,000Yes
West Virginia income tax2.11% to 4.58% after $2,000 per IT-104 exemptionYes
City service feeFlat weekly fee in some cities where you workIf your work city charges one
State disability or paid leaveNone in West VirginiaNo
Unemployment insuranceEmployer-paidNo

2026 West Virginia Withholding Tables

These are the annual percentage-method tables from IT-100.2A for 2026. Your employer annualizes your wages, subtracts $2,000 per IT-104 exemption, applies the right table and divides by pay periods.

2026 West Virginia annual withholding tables
Rate One earner, one job (wages after exemptions) Two earners or two jobs (wages after exemptions)
2.11%Up to $10,000Up to $7,500
2.81%$10,000 to $25,000 (plus $211.00)$7,500 to $18,750 (plus $158.25)
3.16%$25,000 to $40,000 (plus $632.50)$18,750 to $30,000 (plus $474.38)
4.22%$40,000 to $60,000 (plus $1,106.50)$30,000 to $45,000 (plus $829.88)
4.58%Over $60,000 (plus $1,950.50)Over $45,000 (plus $1,462.88)
The mid-year change: Paychecks earlier in 2026 were withheld at the 2025 rates, which were about 5% higher (2.22% to 4.82%). The lower rates apply to all of 2026, so many West Virginians will see a small refund.

Form IT-104: How Your Choices Change Your Paycheck

West Virginia has its own withholding form, the WV/IT-104. Here's what each choice does to a $60,000 biweekly paycheck.

Effect of IT-104 choices on West Virginia withholding, $60,000 salary, biweekly (2026)
IT-104 choice West Virginia tax Take-home pay
0 exemptions$75.02$1,863.05
1 exemption$71.77$1,866.30
3 exemptions$65.28$1,872.79
1 exemption, two-earner table$79.16$1,858.91
1 exemption, plus $10 extra$81.77$1,856.30
Exempt (IT-104R, reciprocal state)$0.00$1,938.07
1 exemption, $3 weekly city service fee$71.77 plus $6.00 fee$1,860.30
How to read this: Each exemption is worth about $3.25 a paycheck at this salary. The two-earner table adds $7.39 because its brackets are three quarters as wide; it keeps two-income households from owing in April.

What West Virginia Tax Really Costs by Salary

West Virginia withholding per biweekly paycheck with one exemption on each table, and for a married filer with two exemptions.

West Virginia withholding by salary (2026)
Salary One earner, per paycheck One earner, per year Share of gross Two earners, per paycheck Married, 2 exemptions, per paycheck
$30,000$27.97$7272.42%$29.49$25.54
$40,000$40.13$1,0432.61%$44.90$37.70
$50,000$55.54$1,4442.89%$61.55$52.30
$60,000$71.77$1,8663.11%$79.16$68.53
$75,000$97.92$2,5463.39%$105.59$94.40
$100,000$141.96$3,6913.69%$149.63$138.43
$120,000$177.19$4,6073.84%$184.86$173.67
$150,000$230.03$5,9813.99%$237.70$226.51

West Virginia Paycheck Tax Compared With Nearby States

The same $60,000 biweekly paycheck, filing single, run through our other state calculators with their default settings.

State and local tax on a $60,000 salary, biweekly, single (2026)
State State tax per paycheck Per year
Maryland (state plus Montgomery County)$161.26$4,193
Virginia$101.38$2,636
Kentucky (no local tax)$76.25$1,983
Pennsylvania (state and UC only)$72.47$1,884
West Virginia$71.77$1,866
Ohio (no city tax)$54.33$1,413
Keep the whole picture in mind: After several rounds of cuts, West Virginia's state tax at $60,000 is now below Virginia and Kentucky. Thanks to reciprocity, commuters from those five neighbors pay only their home state's tax.

West Virginia Salary Calculator: Take-Home Pay Examples for 2026

Biweekly pay with no city fee or pre-tax deductions, one-earner table. Single filers use federal Single and 1 IT-104 exemption; married filers use Married Filing Jointly and 2 exemptions. To convert pay first, use our salary to hourly calculator, or model a raise with the pay raise calculator.

West Virginia take-home pay by annual salary (biweekly, 2026)
Annual salary Single annual net Single avg. monthly net Married annual net Married avg. monthly net
$30,000$25,558$2,130$27,041$2,253
$40,000$33,277$2,773$35,180$2,932
$50,000$40,911$3,409$43,035$3,586
$60,000$48,524$4,044$50,788$4,232
$75,000$59,047$4,921$62,168$5,181
$100,000$75,489$6,291$81,111$6,759
$120,000$88,643$7,387$96,264$8,022
$150,000$107,810$8,984$117,296$9,775

How to Calculate Your West Virginia Paycheck

A West Virginia paycheck goes from gross pay to take-home pay in four steps. The state step depends on your exemptions and which table applies, which this calculator handles for you.

1

Calculate gross pay

Divide salary by pay periods, or multiply the hourly rate by regular hours and add overtime at 1.5 times the rate after 40 hours in a week.

4

Calculate West Virginia tax

Annualize wages, subtract $2,000 per IT-104 exemption, apply the one-earner or two-earner table and divide by pay periods. Subtract any city service fee.

West Virginia Withholding Worked Example: $60,000 Salary, Biweekly

Here's the 2026 IT-100.2A method run by hand for the paycheck at the top of this page: a $60,000 salary, IT-104 with 1 exemption, one-earner table, biweekly pay and no pre-tax deductions.

Step-by-step 2026 West Virginia withholding on a $60,000 biweekly salary
Step Calculation Result
1. Annualize wages$2,307.69 times 26$59,999.94
2. Subtract exemptions$59,999.94 minus $2,000$57,999.94
3. Apply the one-earner table$1,106.50 plus 4.22% of $17,999.94 (the amount over $40,000)$1,866.10 per year
4. Divide by pay periods$1,866.10 divided by 26$71.77
What it means for take-home pay: Gross pay of $2,307.69 minus $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare and $71.77 West Virginia tax leaves $1,866.30.

West Virginia Minimum Wage and Overtime in 2026

West Virginia's minimum wage applies to employers with six or more employees at one location.

West Virginia minimum wage and pay rules
Rule Amount or requirement What it means for a paycheck
Minimum wage$8.75 an hour$350 weekly gross at 40 hours; $7.41 WV tax; $311.77 take-home
Tipped employees$2.62 an hour cash wageTips must bring pay to at least $8.75
Overtime1.5 times the regular rate after 40 hours a weekEnter overtime hours in hourly mode
Overtime example: $20 an hour for 80 regular and 10 overtime hours is $1,900 gross. West Virginia withholding is $54.57 and take-home pay is $1,555.93. To total a week of punches first, use our time card calculator with overtime.

For more on how deductions change taxable wages, see our pre-tax vs. post-tax deductions guide.

West Virginia Paycheck Tax Calculator: How WV Withholding Works

A West Virginia paycheck calculator has one state tax line plus, in some cities, a flat fee. On your pay stub you'll see WV SIT or WV state withholding and sometimes a city service fee or user fee line. Our pay stub abbreviations list explains the other codes.

Federal Withholding for West Virginia Paychecks

Federal withholding uses your Form W-4 and the 2026 federal brackets. The calculator supports filing status, Step 2(c), Step 3 credits and Step 4(a), 4(b) and 4(c). If you claim the new overtime or tips deductions, our W-4 Step 4(b) worksheet guide shows how to enter them, and our 2026 federal tax withholding guide covers the rest.

Working Across State Lines

West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. Residents of those states give their West Virginia employer Form WV/IT-104R and pay state tax only at home. West Virginia residents working in those states do the same with that state's form.

Bonuses

West Virginia doesn't publish a flat supplemental rate, so employers usually add a bonus to regular pay and use the tables. Federal withholding (usually a flat 22%) and FICA apply too. See why bonuses are taxed so high.

Employer Payroll Costs in West Virginia

Employers pay state unemployment insurance to WorkForce West Virginia. None of it comes out of your pay. At year-end, our W-2 form generator can use the same wage and withholding totals.

Why Your Actual West Virginia Paycheck May Differ

This calculator is a close estimate, not your employer's payroll run. Your IT-104 on file, which table your employer uses, when they switched to the 2026 tables, city fees, benefit elections and a 27th biweekly payday in some years can all move the result a little. Three-paycheck months change monthly cash flow but not the tax on each check. For a full checklist, see why your paycheck is lower than expected.

Official 2026 West Virginia Payroll Sources

Payroll facts on this page are checked against the West Virginia IT-100.2A percentage method tables for 2026, the West Virginia Tax Division withholding help page and IRS Publication 15-T for 2026. Reviewed September 25, 2026.

West Virginia Paycheck Calculator by Pay Frequency

This page also works as a weekly, biweekly, semimonthly or monthly West Virginia payroll calculator. The annual salary stays the same, but gross pay and withholding on each check change with the number of pay periods. See our pay period guide for how the schedules differ.

52Weekly$933.15 net
26Biweekly$1,866.30 net
24Semimonthly$2,021.83 net
12Monthly$4,043.66 net
1Annual$48,524 net
Figures use a $60,000 salary, federal Single, IT-104 with 1 exemption, one-earner table and no voluntary deductions. West Virginia tax is $35.89 weekly, $71.77 biweekly, $77.75 semimonthly and $155.51 monthly.

How We Test This West Virginia Paycheck Calculator

Every scenario below was run through the calculator on this page on September 25, 2026 and checked by hand against the 2026 IT-100.2A tables. Scenarios are biweekly unless noted.

West Virginia paycheck test cases, checked September 25, 2026 (per paycheck)
Scenario Gross pay Federal income tax West Virginia tax Take-home pay
$30,000, 1 exemption$1,153.85$54.62$27.97$982.99
$60,000, 1 exemption$2,307.69$193.08$71.77$1,866.30
$60,000, 0 exemptions$2,307.69$193.08$75.02$1,863.05
$60,000, 3 exemptions$2,307.69$193.08$65.28$1,872.79
$60,000, two-earner table$2,307.69$193.08$79.16$1,858.91
$60,000, $10 extra$2,307.69$193.08$81.77$1,856.30
$60,000, exempt (IT-104R)$2,307.69$193.08$0.00$1,938.07
$60,000, $3 weekly city fee$2,307.69$193.08$71.77$1,860.30
$60,000, $150 401(k)$2,307.69$175.08$65.44$1,740.63
$60,000, $100 Section 125$2,307.69$181.08$67.55$1,790.17
$60,000, Married Filing Jointly, 2 exemptions$2,307.69$109.23$68.53$1,953.39
$45,000, Head of Household, $2,200 W-4 credit, 3 exemptions$1,730.77$0.00$41.34$1,557.02
$60,000, weekly$1,153.85$96.54$35.89$933.15
$60,000, monthly$5,000.00$418.33$155.51$4,043.66
$100,000, 1 exemption$3,846.15$506.54$141.96$2,903.42
$150,000, 1 exemption$5,769.23$951.31$230.03$4,146.55
$20 an hour, 80 hours plus 10 overtime$1,900.00$144.15$54.57$1,555.93
$8.75 an hour, 40 hours, weekly$350.00$4.04$7.41$311.77
Update log: September 25, 2026: rewrote this page and fixed the calculator. The old version treated West Virginia as a state with no income tax and showed $0 state withholding, so it overstated take-home pay by $71.77 per paycheck at $60,000. The calculator now runs the 2026 one-earner and two-earner tables with IT-104 exemptions, extra withholding and city service fees. We added the tables, an IT-104 comparison, tax by salary, a state comparison, a worked example and the test cases above. We re-check this page whenever West Virginia or the IRS publishes new tables, and at least once a year each January.

2026 Tax Data This Calculator Uses

Here's every rate and limit behind the numbers on this page and where it comes from, so you can check them yourself.

Tax rates and limits used by the West Virginia paycheck calculator
Item 2026 value used Source
Federal income tax withholding2026 brackets and standard deductions for Form W-4IRS Publication 15-T (2026)
Social Security6.2% up to $184,500 in wagesSocial Security Administration
Medicare1.45% of all wages, plus 0.9% above $200,000IRS Publication 15 (2026)
West Virginia withholding2.11% to 4.58%; one-earner and two-earner tables; $2,000 per exemptionWV IT-100.2A (2026)
Minimum wage$8.75; $2.62 tippedU.S. Department of Labor state table
Spotted something that looks wrong? Tell us through the editorial contact form with the inputs you used, and we'll re-check the calculation. This page is written by Rachel Brooks and follows the research and review process on our editorial team page. ePayStubs isn't affiliated with the IRS or the State of West Virginia.

West Virginia Paycheck Calculator FAQ

What are West Virginia's income tax rates in 2026?
West Virginia cut its rates again in 2026, to 2.11%, 2.81%, 3.16%, 4.22% and 4.58%, about 5% lower than in 2025. New withholding tables took effect in mid-2026. The top rate applies to taxable wages over $60,000 on the one-earner table.
How much tax is taken out of a West Virginia paycheck?
On a $60,000 salary paid biweekly with one IT-104 exemption, $441.39 comes out of each $2,307.69 paycheck: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare and $71.77 West Virginia income tax. That leaves $1,866.30.
How do IT-104 exemptions work?
Each exemption on Form WV/IT-104 removes $2,000 a year from your wages before the table applies. You can claim yourself, your spouse and your dependents. At this salary each exemption is worth about $3.25 per biweekly paycheck.
What is the two-earner withholding table?
West Virginia publishes a second table for married couples who both work or people with two jobs. Its brackets are three quarters as wide, so more is withheld. At $60,000 biweekly it takes $79.16 instead of $71.77. Check the box on your IT-104 if it applies.
Does West Virginia have city taxes?
Not an income tax, but several cities, including Charleston, Huntington, Wheeling and Morgantown, charge a flat weekly city service fee to people who work there. It's usually a few dollars a week. Enter your city's weekly amount in the calculator.
How are bonuses taxed in West Virginia?
West Virginia doesn't publish a flat supplemental rate, so employers usually add a bonus to regular pay and use the tables. Federal withholding, usually a flat 22%, and FICA apply too.
What is West Virginia's minimum wage in 2026?
$8.75 an hour for employers with six or more employees at one location. Tipped employees can be paid $2.62 an hour if tips bring them to $8.75. Overtime is 1.5 times the regular rate after 40 hours a week.
Are 401(k) contributions pre-tax in West Virginia?
Yes. Traditional 401(k) and Section 125 deductions lower West Virginia taxable wages. A $150 biweekly 401(k) contribution on a $60,000 salary cuts West Virginia withholding from $71.77 to $65.44.
Do I pay West Virginia tax if I live in a neighboring state?
Usually not. West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. Residents of those states file Form WV/IT-104R with a West Virginia employer and pay tax only at home. City service fees can still apply.
Why was my West Virginia withholding different earlier in 2026?
Paychecks before the new tables took effect in mid-2026 used the 2025 rates, which were about 5% higher. Because the lower rates apply to the whole 2026 tax year, many workers will get a small refund.
How do I calculate take-home pay in West Virginia?
Start with gross pay and subtract pre-tax deductions. Figure federal withholding and FICA. Then annualize wages, subtract $2,000 per IT-104 exemption, apply the one-earner or two-earner table and divide by pay periods. Subtract any city service fee and post-tax deductions to get take-home pay.

West Virginia Payroll Resources

West Virginia Paystub Generator

Create a West Virginia pay stub with federal tax, FICA and West Virginia state withholding.

Form W-4 Generator

Prepare the federal withholding form behind your paycheck calculation.

W-2 Form Generator

Create a W-2 from year-end wage and withholding totals.

Helpful Guides

SIT or SWT on a Pay StubState withholding explained Gross Pay vs Net PayUnderstand the difference FICA Tax ExplainedSocial Security and Medicare Pre-Tax vs Post-TaxHow deductions change take-home pay

Ready to put your West Virginia numbers on a pay stub?

Use the same gross pay, federal tax, FICA, West Virginia withholding and deduction details with our paystub generator to create a West Virginia pay stub.

Build My WV Pay Stub

Written by: Rachel Brooks, Tax Forms and W-2 Content Specialist. Last updated: September 25, 2026. Checked against the West Virginia IT-100.2A withholding tables (2026) and IRS Publication 15-T (2026).

Disclaimer: Estimates are for educational use and aren't tax or legal advice. Actual payroll withholding depends on the employee's Form W-4, Form WV/IT-104, city service fees, year-to-date wages, benefits, deductions and employer payroll system. For more West Virginia payroll details, see our West Virginia Payroll Guide.

Official sources: WV IT-100.2A (2026) · WV withholding help · IRS Publication 15-T (2026). Reviewed September 25, 2026.

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