West Virginia Paycheck Calculator
Estimate West Virginia take-home pay — federal tax, FICA, and IT-104 withholding graduated withholding (2.11% through 4.58%).
Your Pay Details
Your Estimated Take-Home
Net pay per bi-weekly paycheck
$2,260
$58,756 per year ·21.7% of gross withheld
Gross
$2,885
Federal tax
$295
10.2% effective
FICA
$221
West Virginia tax
$109
3.8% effective
- Federal income tax$7,670
- FICA$5,738
- WV state tax$2,837
- Pre-tax deductions$0
- Take-home pay$58,756
| Line item | Per paycheck | Annual | Notes |
|---|---|---|---|
| Gross pay | $2,885 | $75,000 | Before deductions |
| Traditional 401(k) | $0 | $0 | Reduces taxable income |
| HSA | $0 | $0 | Reduces taxable income |
| Insurance premiums | $0 | $0 | Reduces taxable income |
| Federal income tax | $295 | $7,670 | 10.2% effective |
| Social Security | $179 | $4,650 | 6.2% up to annual wage base |
| Medicare | $42 | $1,088 | 1.45% on all wages |
| Additional Medicare | $0 | $0 | 0.9% above threshold |
| WV state income tax | $109 | $2,837 | 3.8% effective |
| Roth 401(k) | $0 | $0 | After-tax |
| Take-home pay | $2,260 | $58,756 | Everything above subtracted |
Federal taxable income: $58,900·West Virginia withholding wages: $75,000
IT-100.2.A percentage method annual percentage-method rates by federal W-4 filing status. No municipal wage tax on ordinary W-2 pay.
West Virginia income tax — single (2026)
| West Virginia net wages | Rate |
|---|---|
| $0 – $7,500 | 2.11% |
| $7,500 – $18,750 | 2.81% |
| $18,750 – $30,000 | 3.16% |
| $30,000 – $45,000 | 4.22% |
| Over $45,000 | 4.58% |
Federal income tax brackets
| Rate | Single | Married filing jointly |
|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 |
| 12% | $12,401 – $50,400 | $24,801 – $100,800 |
| 22% | $50,401 – $107,475 | $100,801 – $200,950 |
| 24% | $107,476 – $205,250 | $200,951 – $383,900 |
| 32% | $205,251 – $260,600 | $383,901 – $487,450 |
| 35% | $260,601 – $640,600 | $487,451 – $768,700 |
| 37% | Over $640,600 | Over $768,700 |
Tax year 2026 rates. Sources: West Virginia Department of Taxes / 2026 Withholding Tax Booklet; IRS Rev. Proc. 2025-32.
How West Virginia paychecks are calculated
West Virginia withholding follows IT-100.2.A on wages after pre-tax deferrals: subtract $2,000 per IT-104 exemption, then apply graduated rates from 2.11% through 4.58%. This page uses the default two-earner / two-or-more-jobs annual table unless your employer uses the optional one-earner schedule.
On $75,000 single with zero allowances, West Virginia withholding wages are $75,000 and state tax is $2,836.88 — about $109.11 per bi-weekly check on the state line alone.
West Virginia has no county or city earned-income tax on ordinary W-2 wages. Once you account for federal, FICA, and the state line, you have the full picture for a typical private-sector paycheck in Charleston, Huntington, or Morgantown.
West Virginia vs Virginia and Maryland
Border comparisons matter when you commute across state lines. At $75,000 single, West Virginia withholding is $2,836.88 here versus $3,551.88 in Virginia and $3,348.50 in Maryland — take-home $58,756 in West Virginia in this model.
| State | State tax | Take-home |
|---|---|---|
| West Virginia | $2,836.88 | $58,756 |
| Virginia | $3,551.88 | $58,041 |
| Maryland | $3,348.50 | $58,244 |
West Virginia income tax and federal Form W-4
IT-104 exemption counts drive the wage allowance, not federal filing status alone. On $75,000 with zero exemptions, married filing jointly matches single withholding here ($2,836.88). One IT-104 exemption lowers taxable wages by $2,000 ($2,745.28 on $75,000 in this model).
| Filing status | WV withholding wages | WV tax | Take-home |
|---|---|---|---|
| Single | $75,000 | $2,837 | $58,756 |
| Married filing jointly | $75,000 | $2,837 | $61,786 |
West Virginia paycheck examples
| Salary | WV tax | Take-home |
|---|---|---|
| $30,000 | $830 | $25,455 |
| $40,000 | $1,252 | $33,068 |
| $50,000 | $1,692 | $40,663 |
| $60,000 | $2,150 | $48,240 |
| $75,000 | $2,837 | $58,756 |
| $100,000 | $3,982 | $75,198 |
$75,000 salary
| Line item | Amount |
|---|---|
| Gross pay (annual) | $75,000 |
| Federal income tax | −$7,670 |
| FICA | −$5,738 |
| West Virginia income tax | −$2,837 |
| Take-home (annual) | $58,756 |
| Take-home (per Bi-Weekly paycheck) | $2,260 |
$40,000 salary
| Line item | Amount |
|---|---|
| Gross pay (annual) | $40,000 |
| Federal income tax | −$2,620 |
| FICA | −$3,060 |
| West Virginia income tax | −$1,252 |
| Take-home (annual) | $33,068 |
| Take-home (per Bi-Weekly paycheck) | $1,272 |
West Virginia tax is $1,251.88 on $40,000 versus $2,836.88 on $75,000 — more income sits in the 4.58% tier at higher salaries.
Hourly wages and West Virginia take-home pay
Hourly workers annualize first: rate × 40 hours × 52 weeks. At $25 an hour that is $52,000 gross — about $811 per weekly check with $1,783 West Virginia tax and $4,060 federal. Overtime and bonuses add to the same annual wage base when you enter them above.
| Hourly rate | Annual gross (40 hr/wk) | WV tax | Take-home |
|---|---|---|---|
| $15/hr | $31,200 | $881 | $26,369 |
| $20/hr | $41,600 | $1,319 | $34,286 |
| $25/hr | $52,000 | $1,783 | $42,179 |
| $30/hr | $62,400 | $2,260 | $50,059 |
| $40/hr | $83,200 | $3,212 | $64,149 |
Bi-weekly and monthly pay in West Virginia
Pay frequency changes the per-check amount, not the annual tax math. West Virginia withholding annualizes wages, computes tax once, then your employer divides net pay across paychecks. A $75,000 salary lands at about $2,260 per bi-weekly check versus $4,896 per monthly check — same annual take-home, different slice size.
| Pay frequency | Paychecks / yr | Gross | WV tax | Net |
|---|---|---|---|---|
| Weekly | 52 | $1,442 | $55 | $1,130 |
| Bi-Weekly | 26 | $2,885 | $109 | $2,260 |
| Semi-Monthly | 24 | $3,125 | $118 | $2,448 |
| Monthly | 12 | $6,250 | $236 | $4,896 |
Related tools
Estimate only — not tax advice
This calculator models 2026 federal rules and West Virginia Tax Division IT-100.2.A withholding (top rate 4.58%). The optional one-earner IT-104 table, per-period rounding, and return-side credits are not fully modelled. Confirm amounts with your employer, the West Virginia Tax Division, or a licensed tax professional.