West Virginia Paycheck Calculator
West Virginia's 2026 rate cut puts its five brackets at 2.11% to 4.58%, with a $2,000 personal exemption and no standard deduction.
West Virginia cut its income tax rates for 2026: S.B. 392, signed March 31, 2026 and retroactive to January 1, sets five brackets from 2.11% to 4.58%. Single, joint, head-of-household and surviving-spouse filers share one table: 2.11% on the first $10,000 of taxable income, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000 and 4.58% above. Married filing separately uses brackets half as wide. There's no standard deduction; each filer and spouse subtracts a $2,000 personal exemption.
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Estimates only. Not tax or legal advice. Consult a tax professional for accuracy.
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West Virginia Paycheck FAQ
Common questions about paychecks and taxes in West Virginia
What is the West Virginia state income tax rate for 2026?
2.11% on the first $10,000 of taxable income, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000 and 4.58% above. The same table applies to single, married filing jointly, head of household and surviving-spouse filers; married filing separately uses half-width brackets ending at $5,000, $12,500, $20,000 and $30,000.
Is West Virginia cutting its income tax?
Yes. S.B. 392, signed March 31, 2026, lowered the 2026 rates retroactive to January 1. The law allows further cuts in later years if state revenue triggers are met, but no further cut has a set date.
What is West Virginia's personal exemption?
$2,000 for you and $2,000 for your spouse on a joint return; there's no standard deduction. A surviving spouse gets one extra $2,000 exemption for the two years after the year their spouse died, so the calculator gives qualifying surviving spouses $4,000. A single or head-of-household filer in those two years gets the extra $2,000 too, which the calculator doesn't apply.
Why can my West Virginia withholding run higher than this calculator?
Employers withhold from the two-earner tables unless you ask for the lower one-earner tables on Form IT-104, and the two-earner tables can withhold more than the tax shown here. West Virginia publishes no flat rate for bonuses; its employer guide counts them as compensation subject to the regular withholding.
What does this calculator leave out for West Virginia?
Dependent exemptions, the low-income earned income exclusion, the Family Tax Credit and the senior and Social Security modifications. It also starts from gross wages rather than federal adjusted gross income.