How West Virginia taxes your paycheck
Five brackets from 2.11% to 4.58% for 2026, after a roughly 5% cut (SB 392) retroactive to January 1.
| Taxable income | Rate |
|---|---|
| $0 to $10,000 | 2.11% |
| $10,000 to $25,000 | 2.81% |
| $25,000 to $40,000 | 3.16% |
| $40,000 to $60,000 | 4.22% |
| Over $60,000 | 4.58% |
The same brackets apply to single and joint filers. No standard deduction; $2,000 exemption per person.
Local income taxes
Some West Virginia cities charge a flat weekly city service fee withheld from pay (for example Charleston and Huntington). Not included in the calculator.
The calculator above does not include local taxes.
Example: $60,000 salary in West Virginia
A single filer paid every two weeks (26 paychecks) on a $60,000 salary, with no 401(k) or health premiums, takes home about $1,866.30 per paycheck, or $48,524 a year.
| Gross pay | $2,307.69 |
| Federal income tax | -$193.08 |
| Social Security (6.2%) | -$143.08 |
| Medicare (1.45%) | -$33.46 |
| West Virginia income tax | -$71.77 |
| Net pay | $1,866.30 |
West Virginia pay stub and payday rules
West Virginia requires an itemized earnings statement on every scheduled payday. Electronic statements must give direct, immediate access.
- Hourly rate or salary
- Hours paid
- Overtime rate, if applicable
- Each deduction itemized
Source: W. Va. Code § 21-5-9; W. Va. Code R. § 42-5-7.3. Every state compared in our pay stub requirements by state guide.
Pay frequency: At least every two weeks.
Minimum wage: $8.75 per hour. Applies to employers with six or more employees at one location.
West Virginia Paycheck FAQs
Yes. Five brackets from 2.11% to 4.58% for 2026, after a roughly 5% cut (SB 392) retroactive to January 1.
For a single filer paid every two weeks on a $60,000 salary with no pre-tax deductions, our 2026 estimate is $2,307.69 gross and $1,866.30 take-home per paycheck. About 19.1% of gross goes to taxes: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare, $71.77 West Virginia income tax.
$8.75 per hour, effective January 1, 2016. Applies to employers with six or more employees at one location.
West Virginia requires an itemized earnings statement on every scheduled payday. Electronic statements must give direct, immediate access. (W. Va. Code § 21-5-9; W. Va. Code R. § 42-5-7.3)
At least every two weeks.
Some West Virginia cities charge a flat weekly city service fee withheld from pay (for example Charleston and Huntington). Not included in the calculator.