West Virginia Paycheck Calculator 2026

A single filer paid $60,000 a year every two weeks, with no pre-tax benefits, takes home about $1,866.30 a paycheck in West Virginia ($48,524 a year). Each $2,307.69 paycheck loses $193.08 to federal income tax, $176.54 to Social Security and Medicare, $71.77 to West Virginia income tax. That is $1,866 a year less than the same salary in a state with no income tax or payroll premiums.

SB 392 (signed March 2026) cut every rate by about 5%, retroactive to 1 January 2026, so the schedule runs from 2.11% to 4.58%. One schedule for single, joint and head of household filers; half-width brackets for married filing separately. On a $60,000 salary that works out to about $71.77 every two weeks, an effective 3.11% of gross pay.

Apart from income tax, West Virginia requires no other employee payroll deduction, so the remaining lines on your stub are federal income tax, Social Security, Medicare and any benefits you chose.

Not if you live in Kentucky, Maryland, Ohio, Pennsylvania and Virginia. West Virginia has reciprocal agreements with those states, so you can give your employer the state's nonresidence form and have only your home state's tax withheld. Without the form, West Virginia tax is withheld anyway and you must file a West Virginia return to get it back.

Federally, a bonus paid separately is usually withheld at a flat 22% (37% on supplemental pay above $1 million in the year). For West Virginia: No separate flat rate: a bonus is taxed with your regular pay (aggregate method).

West Virginia uses Form WV/IT-104 alongside the federal Form W-4. If you do not file one, your employer uses the state's default setting, usually single with no allowances or adjustments. Update it after marriage, a new child or a second job.