How West Virginia's Income Tax Works in 2026
West Virginia taxes income across five brackets that start at the first dollar: 2.22% up to $10,000, 2.96% to $25,000, 3.33% to $40,000, 4.44% to $60,000, and 4.82% above that. Those rates are the product of repeated trigger cuts that have steadily pushed the top rate down from over 6% just a few years ago.
There is no standard deduction in West Virginia, which surprises filers coming from states that have one. Instead, each filer claims a $2,000 personal exemption. The brackets apply to income after exemptions, so the 2.22% rate effectively starts from dollar one.
Using the Calculator
West Virginia is preselected below. Enter your gross pay and frequency to see the five-bracket math on your income. Because there is no standard deduction, the state tax line runs a little higher than the rates alone suggest.
Border workers should compare both sides. Run the same salary through our Ohio paycheck calculator or the Virginia version to see how the Mountain State's falling rates stack up.
Where Your West Virginia Paycheck Goes
Federal income tax and FICA take the largest shares, then West Virginia's five-bracket tax comes out through withholding. That is nearly the whole list. West Virginia has no state disability or paid family leave payroll tax, and broad local income taxes do not exist, though a few municipalities levy small occupational taxes worth a glance on your stub.
Coal and natural gas severance taxes have historically filled state coffers, which helped fund the recent string of income tax cuts. When energy revenues run strong, workers tend to see the benefits in their withholding tables.
West Virginia Payroll Details to Know
Minimum wage and overtime
West Virginia's minimum wage is $8.75 per hour, above the federal rate but unchanged for several years. Employers with six or fewer workers at one location may follow the federal rate. Overtime follows federal rules at time and a half after 40 hours in a week.
Payday rules
West Virginia requires at least semimonthly paydays, with wages due by the regular scheduled payday. Final pay after separation is due by the next regular payday.
Worked Example: $75,000 in Charleston, WV
Take a single filer in Charleston earning $75,000, paid biweekly. After the $2,000 exemption, West Virginia taxable income is $73,000. The brackets produce about $222 at 2.22%, $444 at 2.96%, $499.50 at 3.33%, $888 at 4.44%, and $626.60 at 4.82%, for a state bill near $2,680.
| Item | Annual Amount |
| Gross Pay | $75,000.00 |
| Federal Income Tax | ~$7,670.00 |
| Social Security (6.2%) | $4,650.00 |
| Medicare (1.45%) | $1,087.50 |
| West Virginia State Income Tax | ~$2,680.10 |
| Net Annual Pay | ~$58,912.40 |
Net pay is about $58,912 a year, or roughly $2,265.86 every two weeks, an effective all-in rate near 21.5%. A few years ago the same salary would have cost several hundred more at the old higher rates. Enter your own salary above.
Paycheck Mistakes West Virginia Workers Make
- Assuming a standard deduction exists. West Virginia offers none, only the $2,000 exemption.
- Using outdated higher rates. Trigger cuts have lowered every bracket in recent years.
- Overlooking small municipal occupational taxes that can appear as separate stub lines.
- Not adjusting withholding after each round of trigger cuts.
- Comparing a West Virginia offer to Ohio's flat tax without running both nets.
Frequently Asked Questions
What are West Virginia's income tax brackets for 2026?
2.22% from the first dollar, 2.96% above $10,000, 3.33% above $25,000, 4.44% above $40,000, and 4.82% above $60,000.
Does West Virginia have a standard deduction?
No. Filers claim a $2,000 personal exemption per exemption instead.
What is the minimum wage in West Virginia for 2026?
$8.75 per hour, above the federal rate but unchanged for several years.
Do West Virginia cities charge income tax?
No broad local income taxes exist, though some municipalities levy small occupational taxes.
Does West Virginia charge extra payroll taxes?
No state disability or paid family leave payroll tax applies to West Virginia workers.
Will the rates keep falling?
Trigger mechanisms have produced repeated cuts, and more are possible if revenue targets are met.
More West Virginia and Paycheck Tools
Generate a matching stub with the Pay Stub Generator, or budget purchases with the West Virginia sales tax calculator. Compare with the Ohio, Virginia, and Pennsylvania paycheck calculators, or return to the main Paycheck Calculator.
Sources: IRS Publication 15-T, U.S. Department of Labor, Tax Foundation 2026 state tax brackets, the West Virginia State Tax Department. Figures reflect 2026 tax law. This calculator gives an estimate for planning purposes and is not tax advice.