West Virginia Take-Home Pay Calculator 2026
Quick Answer: In 2026, West Virginia has a progressive income tax from 2.11% to 4.58%. On a gross annual salary of $75,000, a single W-2 filer takes home approximately $58,955, while married joint filers take home about $61,985. Use the paycheck calculator below to estimate your exact net earnings.
What is the state tax in West Virginia?
West Virginia levies a progressive income tax from 2.11% to 4.58% on W-2 wages. Standard deduction shields a portion from tax.
What do you keep on a $75,000 salary?
Single W-2 filers retain about 78.6% of their gross paycheck, leaving $58,955 net.
How does FICA payroll tax apply?
A flat 6.2% is deducted for Social Security (up to $184,500) and 1.45% is deducted for Medicare.
Are OBBBA tax shelters applicable?
Yes. The federal overtime tax deduction helps W-2 earners shield their half-time overtime premiums from income tax.
How Does West Virginia Tax Your Paycheck in 2026?
Your net take-home pay depends on federal income tax brackets, FICA payroll taxes, and state income tax codes. West Virginia has a progressive income tax from 2.11% to 4.58% on personal wages. Standard deductions for 2026 are set at $0 for single W-2 filers and $0 for married joint filers, which reduce taxable income before tax brackets apply.
Federally, tax brackets are progressive, ranging from 10% to 37% (Rev. Proc. 2025-32). FICA taxes are also flat, with 6.2% Social Security (up to $184,500) and 1.45% Medicare.
What Are the West Virginia Progressive Tax Brackets?
| Bracket Rate | Single Taxable Range |
|---|---|
| 2.11% | $0 to $10,000 |
| 2.81% | $10,000 to $25,000 |
| 3.16% | $25,000 to $40,000 |
| 4.22% | $40,000 to $60,000 |
| 4.58% | Over $60,000 |
What Do You Keep: Paycheck Breakdown in West Virginia?
The table below outlines how much you keep at different gross annual salaries. These calculations assume a single W-2 filer with a standard deduction and no pre-tax retirement or health insurance contributions:
| Gross Salary | Federal Tax | State Tax | FICA | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|
| $50,000 | $3,820 | $1,529 | $3,825 | $40,827 | 18.3% |
| $75,000 | $7,670 | $2,638 | $5,738 | $58,955 | 21.4% |
| $100,000 | $13,170 | $3,783 | $7,650 | $75,398 | 24.6% |
| $150,000 | $24,734 | $6,073 | $11,475 | $107,719 | 28.2% |
- Federal tax$13,17013%
- West Virginia tax$3,7834%
- FICA$7,6508%
- Take-home$75,39875%
- Gross$100,000
What West Virginia-specific taxes affect your paycheck?
West Virginia levies a progressive state income tax with five brackets, ranging from 2.11% to 4.58% for tax year 2026 after the 5% across-the-board cut signed into law in March 2026. The top rate is down sharply from 6.50% before the 2023 reductions. Married-filing-separately taxpayers use halved bracket thresholds (the first bracket covers $0 to $5,000 instead of $0 to $10,000). You complete Form WV/IT-104, the state withholding and exemption certificate, which functions as West Virginia's equivalent of the federal W-4.
Does West Virginia have local taxes?
The state has no local income tax, but several cities charge a flat weekly City Service User Fee deducted from workers employed inside city limits: Charleston $3/week, Huntington $5/week, Parkersburg $2.50/week, and Weirton $2/week. These fees are not reported on state income-tax forms but still reduce take-home pay.
Reciprocity and other deductions
West Virginia maintains income-tax reciprocity agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia, so residents commuting across those borders are generally taxed only by their home state. The state has no separate paid-family-leave or state disability payroll deduction. For employers, the SUI/SUTA taxable wage base is $9,500, with a new-employer rate of 2.7%.
Wages and income context
The 2026 state minimum wage is $8.75 per hour for employers with six or more employees ($7.25 otherwise; tipped cash minimum $2.62). West Virginia's median household income was approximately $59,608 in the most recent Census QuickFacts figures (in 2024 dollars), useful context when comparing your net pay to a typical resident.
How Do You Calculate Your West Virginia Paycheck Step-by-Step?
Want to calculate your paycheck manually? Follow this ordered step-by-step list:
- Determine your gross annual wages (or wages per pay period).
- Subtract pre-tax deductions like traditional 401(k) contributions (up to $23,500) and health premiums.
- Subtract your federal standard deduction ($16,100 for single filers, $32,200 for married joint filers) to find your federal taxable income.
- Apply progressive 2026 federal income tax brackets to calculate your federal tax.
- Subtract your state standard deduction (if any) to find state taxable income, and apply the flat rate or progressive brackets of West Virginia.
- Compute FICA payroll taxes: 6.2% for Social Security on wages up to $184,500, and 1.45% for Medicare.
- Subtract all calculated taxes and FICA from your gross pay to find your net take-home salary.
How Does the 2026 Federal Deduction Affect Overtime in West Virginia?
Under the federal OBBBA overtime tax deduction (valid for tax years 2025 through 2028), the 0.5x premium portion of your time-and-a-half overtime rate is exempt from federal income tax. This deduction is capped at $12,500 for single W-2 filers and $25,000 for married couples filing jointly. You still owe FICA and state income taxes on this premium portion. To calculate your overtime premium tax savings, visit our dedicated No Tax on Overtime Calculator.
How Does West Virginia Compare to Neighboring States?
Comparing income taxes across neighboring states helps evaluate job offers and geographical cost advantages: