West Virginia cut income tax rates by 5% for 2026, to 2.11%–4.58%, and the Tax Division issued new withholding tables in spring 2026. Its tables also come in two versions: a default two-earner table and a lower one-earner table you can ask for on your IT-104.
2026 tax year, verified Sources
Estimated take-home this week
$929.48
from $1,153.85 gross. You keep 81%.
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Each extra dollar you earn loses about 24¢ to taxes, but across all your pay the average is 19¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
| Annual pay | Effective | Marginal |
|---|---|---|
| $15,000 | 9.7% | 10.5% |
| $30,000 | 14.9% | 22.8% |
| $45,000 | 17.9% | 23.9% |
| $60,000 | 19.4% | 24.2% |
| $75,000 | 21.5% | 34.2% |
| $90,000 | 23.7% | 34.2% |
| $105,000 | 25.2% | 34.2% |
| $120,000 | 26.3% | 34.2% |
| $135,000 | 27.4% | 36.2% |
| $150,000 | 28.3% | 36.2% |
Your take-home changes during the year as wage caps and thresholds are reached.
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
Your employer subtracts $38.46 a week ($2,000 a year) for each exemption on your IT-104, then looks up the result in the percentage-method table for your pay period.
The default table assumes a second earner or second job, so its brackets are narrower. If you are single, head of household or married to someone who doesn’t work, and you have only one job, check Line 5 on the IT-104 to use the lower one-earner table.
SB 392 lowered 2026 rates retroactive to January 1. Paychecks early in 2026 were withheld at the old 2.22%–4.82% rates; the calculator uses the new tables for pay dates from April 1, 2026. The difference comes back when you file.
West Virginia follows federal treatment of pre-tax deductions, and bonuses go through the same tables as regular pay.
| Taxable wages over (two-earner) | Taxable wages over (one-earner) | Rate |
|---|---|---|
| $0 | $0 | 2.11% |
| $7,500 | $10,000 | 2.81% |
| $18,750 | $25,000 | 3.16% |
| $30,000 | $40,000 | 4.22% |
| $45,000 | $60,000 | 4.58% |
From IT-100.2A (March 2026). Before that edition: 2.22%, 2.96%, 3.33%, 4.44%, 4.82%.
Single filer, standard W-4, no benefits, paid weekly, default WV IT-104 answers. West Virginia takes $32.52 of this check (3.3% of gross).
| Line | Per week | Per year |
|---|---|---|
| Gross pay | $1,000.00 | $52,000.00 |
| Federal income tax | −$78.08 | −$4,060.16 |
| Social Security | −$62.00 | −$3,224.00 |
| Medicare | −$14.50 | −$754.00 |
| West Virginia income tax | −$32.52 | −$1,711.68 |
| Take-home pay | $812.90 | $42,250.16 |
Single filer, standard W-4, no benefits, no local tax. Per-week amounts; annual totals account for the Social Security wage cap.
| Salary | Gross / week | Federal | FICA | West Virginia | Take-home / week | Per year |
|---|---|---|---|---|---|---|
| $30,000 | $576.92 | $27.31 | $44.14 | $14.74 | $490.73 | $25,509 |
| $40,000 | $769.23 | $50.38 | $58.84 | $22.44 | $637.57 | $33,139 |
| $50,000 | $961.54 | $73.46 | $73.56 | $30.75 | $783.77 | $40,736 |
| $60,000 | $1,153.85 | $96.54 | $88.27 | $39.56 | $929.48 | $48,308 |
| $75,000 | $1,442.31 | $147.50 | $110.33 | $52.77 | $1,131.71 | $58,816 |
| $100,000 | $1,923.08 | $253.27 | $147.11 | $74.79 | $1,447.91 | $75,244 |
| $150,000 | $2,884.62 | $475.65 | $220.68 | $118.83 | $2,069.46 | $107,537 |
Married filing jointly with two children on $100,000: $1,644.16 a week ($85,452 a year).
None on income. West Virginia cities don’t levy wage taxes, though some charge a flat weekly city service or user fee (Charleston, Huntington and Morgantown, for example). Those fees are not included in this calculator.
West Virginia has no state disability, paid family leave or employee unemployment deduction.
West Virginia has reciprocity with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. Residents of those states who work in West Virginia file the IT-104NR and pay only their home state. West Virginians working in those states can do the same there.
With one exemption on the default table, $32.52 under the 2026 tables (it was $34.24 under the old ones). On the one-earner table it is $29.40.
Only if you have a single job and no working spouse. Couples who both work, or anyone with two jobs, should leave it unchecked or they may owe at tax time.
Yes. The lower rates apply to all 2026 income, so anything over-withheld early in the year is credited when you file your 2026 return.
No. File the IT-104NR with your employer and only Ohio tax (plus any Ohio city tax) applies.
West Virginia rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.
Every state page has its own withholding formula, local taxes, payroll programs and worked examples. Compare all states.