West Virginia income tax in 2026
West Virginia has a graduated income tax with rates from 2.11% to 4.58% for single filers, spread across 5 brackets. Traditional 401(k) contributions lower your West Virginia taxable income as well as your federal taxable income. Personal exemptions: $2,000 single, $4,000 married filing jointly, $2,000 per dependent.
| Taxable income (all filers) | Rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% |
| Over $60,000 | 4.58% |
West Virginia rules and notes
- SB 392 (signed March 31, 2026) cut all rates 5%, retroactive to January 1, 2026 (W. Va. Code 11-21-4j). The 2026 rates are 2.11%, 2.81%, 3.16%, 4.22% and 4.58%, down from 2.22%, 2.96%, 3.33%, 4.44% and 4.82% in 2025. Tax Foundation's 2026 table shows the pre-SB 392 rates.
- Single, married filing jointly and head of household all use the same brackets ($10,000 / $25,000 / $40,000 / $60,000). Married filing separately uses half those amounts.
- West Virginia has no standard deduction. Each exemption (taxpayer, spouse, each dependent) is worth $2,000. The 2026 withholding tables (IT-100.2A, March 2026) use $2,000 per exemption.
- Social Security benefits are 100% exempt starting in tax year 2026 (HB 4880 phase-in). Taxpayers 65+ or disabled may subtract up to $8,000 of other income. A low-income earned income exclusion of up to $10,000 is also available.
- Some West Virginia cities charge flat municipal 'user' or 'service' fees on people who work there. These are not income taxes.
West Virginia take-home pay by salary
Single filer, paid every two weeks, 2026 rules, standard deduction and no pre-tax deductions; includes West Virginia income tax but not local taxes.
| Salary | Federal income tax | Social Security + Medicare | West Virginia income tax | Take-home per year | Per bi-weekly paycheck |
|---|---|---|---|---|---|
| $40,000 | $2,620 | $3,060 | $1,043 | $33,277 | $1,279.87 |
| $50,000 | $3,820 | $3,825 | $1,444 | $40,911 | $1,573.50 |
| $60,000 | $5,020 | $4,590 | $1,866 | $48,524 | $1,866.30 |
| $75,000 | $7,670 | $5,738 | $2,546 | $59,047 | $2,271.02 |
| $100,000 | $13,170 | $7,650 | $3,691 | $75,489 | $2,903.43 |
| $150,000 | $24,734 | $11,475 | $5,981 | $107,810 | $4,146.54 |
Hourly wages after taxes in West Virginia
Full-time (40 hours a week, 2,080 hours a year), no overtime, single filer:
| Hourly wage | Annual pay | Weekly take-home | Bi-weekly take-home | Take-home per year | Take-home per hour |
|---|---|---|---|---|---|
| $15.00 | $31,200 | $509.31 | $1,018.61 | $26,484 | $12.73 |
| $20.00 | $41,600 | $663.69 | $1,327.37 | $34,512 | $16.59 |
| $25.00 | $52,000 | $816.03 | $1,632.06 | $42,434 | $20.40 |
| $30.00 | $62,400 | $968.26 | $1,936.52 | $50,350 | $24.21 |
West Virginia vs. neighboring states
Take-home pay on a $75,000 salary (single, bi-weekly), with the difference from West Virginia. Federal taxes are identical in every state, so the gaps come from state income tax. On a $75,000 salary, West Virginia ranks #25 of 51 (50 states and DC) for take-home pay. Nationally, take-home pay on $75,000 ranges from $56,538 in Oregon to $61,593 in states without a wage tax; the median is $59,005.
| State | State income tax | Take-home per year | Per bi-weekly paycheck | vs. West Virginia |
|---|---|---|---|---|
| West Virginia | $2,546 | $59,047 | $2,271.02 | — |
| Ohio | $1,619 | $59,974 | $2,306.67 | +$927 |
| Pennsylvania | $2,303 | $59,290 | $2,280.38 | +$243 |
| Kentucky | $2,507 | $59,085 | $2,272.50 | +$39 |
| Maryland | $3,197 | $58,396 | $2,246.00 | −$651 |
| Virginia | $3,498 | $58,094 | $2,234.39 | −$953 |
Neighboring state calculators: Ohio, Pennsylvania, Kentucky, Maryland, Virginia. See all 50 states and DC on the national paycheck calculator.
How your West Virginia paycheck is calculated
- Gross pay for the year is your salary, or your hourly wage × hours × 52 plus overtime at 1.5×.
- Pre-tax deductions such as a traditional 401(k), health premiums and HSA contributions are subtracted before federal income tax.
- Federal income tax uses the 2026 brackets, your filing status’s standard deduction ($16,100 single) and credits for children and other dependents.
- Social Security and Medicare take 6.2% (up to $184,500 of wages) and 1.45%.
- West Virginia income tax is figured on the annual amount using the rules above, then divided across your paychecks.
We divide the annual totals by your number of paychecks, which is how a correctly completed 2026 Form W-4 is designed to withhold. Your employer’s withholding tables may differ by a few dollars per check. For your full-year tax bill, use the income tax calculator.
Frequently asked questions
How much is $75,000 a year after taxes in West Virginia?
A single filer earning $75,000 in West Virginia takes home about $59,047 a year in 2026, or $2,271.02 per bi-weekly paycheck. That is after $7,670 of federal income tax, $5,738 of Social Security and Medicare and $2,546 of West Virginia income tax. Pre-tax 401(k) or health deductions would lower your taxes but also your take-home pay.
Does West Virginia have a state income tax?
Yes. West Virginia has a graduated income tax with rates from 2.11% to 4.58% for single filers in 2026. On a $75,000 salary, that works out to about $2,546 a year, or $97.92 per bi-weekly paycheck, an effective state rate of 3.39% of gross pay. Employers withhold it from each paycheck along with federal taxes.
How much is $20 an hour after taxes in West Virginia?
Full time (40 hours a week), $20 an hour is $41,600 a year. After 2026 federal income tax, Social Security and Medicare and West Virginia income tax, a single filer in West Virginia takes home about $34,512 a year, or $1,327.37 per bi-weekly paycheck, about $16.59 per hour worked.
How does take-home pay in West Virginia compare with nearby states?
On a $75,000 salary (single, bi-weekly), take-home pay is $59,047 a year in West Virginia. In neighboring states it ranges from $58,094 to $59,974; Ohio (the highest nearby) is $927 higher. Federal taxes are the same everywhere, so the gap comes entirely from state income tax.
How much federal tax comes out of each paycheck on a $75,000 salary?
Federal taxes don’t depend on the state. For a single filer paid every two weeks on $75,000, about $295.00 of federal income tax, $178.85 of Social Security (6.2%) and $41.83 of Medicare (1.45%) come out of each 2026 paycheck, based on the $16,100 standard deduction. Children, pre-tax deductions and W-4 choices change the federal amount.