WEST VIRGINIA PAYCHECK CALCULATOR
West Virginia has cut its income tax three times in four years, and 2026 is no exception. Governor Patrick Morrisey signed Senate Bill 392 on March 31, 2026, trimming all five brackets by another 5%, retroactive to January 1. The top rate now sits at 4.58%, down from 4.82% in 2025 and a full percentage point below where it stood back in 2023, before the state’s original 21.25% cut took effect. Updated withholding tables didn’t kick in until June 12, but the lower rates cover the whole 2026 tax year, so anyone who overpaid earlier in the year should see it balance out at filing time.
A West Virginia paycheck still runs through the same basic stack: federal income tax, Social Security, Medicare, and the state’s five-bracket tax after a small personal exemption. There’s no state disability insurance, no paid family leave premium, and no city or county income tax anywhere in the state. Curious how West Virginia compares to its neighbors? Check the calculators for Virginia, Ohio, Kentucky, and Pennsylvania.
Calculate Your Take-Home Pay
Estimate only. Does not include pre-tax deductions like 401(k) or health insurance. West Virginia has no local income tax and no state disability or paid leave payroll tax. Consult a tax professional for exact figures.
Every Deduction on a West Virginia Paycheck
- Federal income tax: Withheld based on your W-4 and the 2026 IRS brackets, which run from 10% to 37% depending on taxable income and filing status.
- Social Security tax: A flat 6.2% on wages up to $184,500 for 2026, capping out at $11,439 for the year.
- Medicare tax: 1.45% on all wages with no cap, plus an extra 0.9% once you cross $200,000 as a single or head of household filer, or $250,000 filing jointly.
- West Virginia state income tax: Five brackets from 2.11% to 4.58%, the same schedule regardless of filing status, applied after subtracting a $2,000 personal exemption per exemption claimed.
- Local income tax: None. No city, county, or municipality in West Virginia adds its own income tax, and there’s no state disability insurance or paid family leave withholding either.
- Pre-tax deductions: 401(k) contributions, HSA contributions, and employer health insurance premiums reduce your taxable wages before any of the above taxes are calculated.
West Virginia’s Third Rate Cut in Four Years
West Virginia’s tax cutting didn’t happen all at once. Lawmakers built a revenue trigger into a 2023 reform package, letting rates fall further whenever the state’s finances allow it, and 2026 marks the third time that mechanism, or a direct legislative vote, has pushed rates down. Governor Morrisey originally asked for a 10% cut in his State of the State address in January, but the House of Delegates scaled that back to 5% and stripped out a proposed vape and e-cigarette tax hike that would have helped offset the cost. The final version passed the House 88 to 8 and became law on March 31.
| Taxable Income | 2026 Rate | Tax Owed at Top of Bracket |
|---|---|---|
| $0 to $10,000 | 2.11% | $211.00 |
| $10,000 to $25,000 | 2.81% | $632.50 |
| $25,000 to $40,000 | 3.16% | $1,106.50 |
| $40,000 to $60,000 | 4.22% | $1,950.50 |
| Over $60,000 | 4.58% | plus 4.58% of the excess |
These same five brackets apply whether you file single, married filing jointly, or head of household, West Virginia doesn’t widen the thresholds for joint filers the way the federal system does. Married couples filing separately use half the thresholds shown above. The $125 million in combined tax relief from this cut is smaller than the 21.25% reduction West Virginia delivered back in 2023, but it’s the third consecutive year rates have moved in one direction, and the trigger mechanism means more cuts remain possible if state revenue keeps clearing its targets.
West Virginia vs Nearby States at $70,000 (Single)
| State | State Income Tax Owed | Estimated Net Pay |
|---|---|---|
| West Virginia | $2,317 | $55,758 |
| Ohio | $1,209 | $56,866 |
| Pennsylvania | $2,149 | $55,926 |
| Kentucky | $2,332 | $55,743 |
| Virginia | $3,211 | $54,864 |
At this income level, West Virginia sits almost exactly between Kentucky and Pennsylvania, well ahead of Virginia’s steep 5.75% top rate but behind Ohio’s new flat 2.75% structure. That’s a meaningful shift from a few years ago, when West Virginia’s top bracket ran closer to Virginia’s than to Ohio’s.
West Virginia’s Tax Trade-Offs
| Category | West Virginia | National Average |
|---|---|---|
| State income tax | 2.11% to 4.58%, 5 brackets | ~5.5% |
| Sales tax | 6% state, 6.57% average combined | ~7.0% combined |
| Effective property tax rate | 0.51% | ~1.0% |
| Estate tax | None | Most states have none |
| Tax Foundation 2026 ranking | 32nd overall | N/A |
Property tax is West Virginia’s clearest strength, an effective rate around 0.51% ranks among the lowest in the country, and homeowners in counties like Hardy, Hampshire, and Calhoun pay some of the smallest property tax bills anywhere in the nation. The overall Tax Foundation ranking of 32nd reflects a mixed picture elsewhere: a 6.5% corporate income tax rate runs above the national average, even as the individual income tax keeps getting more competitive year over year. Sales tax lands close to the middle of the pack once local additions are factored in.
Retirees in West Virginia
West Virginia has quietly become one of the better states in the region for retirees living on Social Security. The exemption phased in gradually, reaching a 65% reduction in 2025 for filers under set income limits, single filers earning $50,000 or less and joint filers earning $100,000 or less got that partial break. Starting with the 2026 tax year, the exemption jumped to 100% for everyone, with no income limit at all.
West Virginia also lets residents age 65 and older deduct up to $8,000 from federal adjusted gross income when calculating state tax, with married couples who both qualify able to claim up to $8,000 each. Military pensions are fully exempt from state tax as well, and a senior citizens tax credit worth up to $10,000 in taxable income reduction is available to lower-income homeowners who’ve already claimed the homestead exemption.
Federal Tax Bracket Example: $70,000 Single Filer
Start with $70,000 in gross wages. Subtract the 2026 federal standard deduction of $16,100, leaving $53,900 in taxable income. Here’s how the brackets apply:
- 10% on the first $12,400 = $1,240
- 12% on the next $38,000 (from $12,400 to $50,400) = $4,560
- 22% on the remaining $3,500 (from $50,400 to $53,900) = $770
Total federal tax: $6,570, an effective rate of about 9.4% on gross pay. Layer West Virginia’s tax on top: that same $70,000 loses a $2,000 personal exemption first, leaving $68,000 in West Virginia taxable income. Running that through all five brackets works out to $1,950.50 plus 4.58% of the $8,000 above $60,000, for a state total of $2,316.90, bringing the combined federal-plus-state bill to $8,886.90.
Frequently Asked Questions
What is West Virginia’s state income tax rate in 2026?
Five brackets running from 2.11% to 4.58%, applied the same way to single filers, married couples filing jointly, and heads of household. The top 4.58% rate applies to taxable income over $60,000. This is down from a 2.2% to 4.82% range that applied for 2025.
Why did West Virginia’s tax rates change again for 2026?
Governor Patrick Morrisey signed Senate Bill 392 on March 31, 2026, cutting personal income tax rates by 5% across all five brackets, retroactive to January 1, 2026. It’s the third rate cut in four years, following a 21.25% reduction in 2023 and further cuts tied to a revenue trigger the legislature adopted that same year. The updated withholding tables took effect June 12, 2026, but the lower rates apply to the entire 2026 tax year.
Does West Virginia have a standard deduction?
No. West Virginia doesn’t use a standard deduction the way the federal system does. Instead it allows a personal exemption, sometimes called an allowance, worth $2,000 per exemption claimed, which stayed the same even after the 2026 rate cut.
Is Social Security taxed in West Virginia?
Not anymore, for anyone. West Virginia phased out its tax on Social Security benefits over several years, reaching a 65% reduction in 2025 for filers under certain income limits. Starting with the 2026 tax year, the exemption became 100% for every resident, regardless of income.
How high is sales tax in West Virginia?
The state rate is 6%, with an average combined state and local rate of about 6.57% once municipal sales taxes are factored in, close to the middle of the pack nationally.
Are West Virginia’s property taxes low?
Yes. The statewide average effective property tax rate is about 0.51%, among the lowest in the country, and West Virginia has no estate or inheritance tax on top of it.
West Virginia’s tax code has moved in one direction for four straight years, and the trigger mechanism baked into the 2023 reform means that trend doesn’t necessarily stop here. Whether the state can keep cutting rates while its 6.5% corporate tax and other structural gaps stay untouched is the more interesting question for the next legislative session than anything happening in this year’s individual brackets.