How does West Virginia work out the income tax taken from my paycheck?

The Tax Division's percentage method subtracts $76.92 for each exemption on your Form IT-104 from a biweekly paycheck (the $2,000 yearly exemption divided by 26), then reads the tax from a table: 2.11% on the first slice, then a printed base plus 2.81%, 3.16%, 4.22% and 4.58% of the excess over each step. For a $60,000 salary with one exemption that is $2,307.69 less $76.92, $2,230.77, and the row over $1,731 gives $56.27 + 4.58% × ($2,230.77 − $1,731) = $79.16, which is withheld as $79.00.

How much is $60,000 a year after tax in West Virginia?

For a single employee paid every two weeks with one exemption, a $60,000 salary takes home $1,859.07 a paycheck, or $48,335.88 a year. The year's taxes are $5,020.08 of federal income tax, $2,054.00 of West Virginia income tax, $3,720.08 of Social Security and $869.96 of Medicare.

How much is $20 an hour after tax in West Virginia?

At 40 hours a week and weekly pay, $20 an hour is $800.00 gross and $660.72 take-home a week for a single employee with one exemption. That is $54.08 of federal income tax, $24.00 of West Virginia income tax, $49.60 of Social Security and $11.60 of Medicare. Switch to hourly in the calculator to type your own hours, including overtime.

What do I put on the West Virginia Form IT-104?

Line 1 is 1 if you are single and claim an exemption, 0 if you do not. Line 2 is for a married employee: 2 for both spouse exemptions, 1 for one and 0 for neither. Line 3 is the number of dependent exemptions, line 4 is the total and line 6 is an extra amount to withhold from each paycheck. A person may claim at most one exemption for themselves plus one for a spouse and one for each dependent. Each is worth $2,000 a year, which on the $60,000 example is $83.00 a paycheck with none, $79.00 with one, $72.00 with three and $65.00 with five.

What does line 5 of the IT-104 change?

It switches you to the Department's lower one-earner tables. Line 5 is for a single employee, a head of household or a married employee whose spouse does not work, who has wages from only one job and wants tax withheld at a lower rate. The default is the two-earner or two-or-more-jobs tables, which step up from 2.11% to 2.81% once taxable pay passes $289 a biweekly paycheck, where the one-earner tables wait until $385. On the $60,000 example that is $79.00 withheld by default and $72.00 with line 5 checked. In this calculator, a married employee whose spouse works (the Step 2 box of the Form W-4) always gets the two-earner tables.

Did West Virginia's 2026 tax cut change my withholding?

Yes. Senate Bill 392 cut West Virginia's personal income tax rates by 5% for all taxpayers, retroactive to January 1, 2026, and the Tax Division updated its withholding tables for the 2026 tax year. The five rates in the tables are 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. This calculator uses the March 2026 tables for every paycheck of the year.

Which neighboring states' residents are exempt from West Virginia withholding?

An employee who lives in Kentucky, Maryland, Ohio, Pennsylvania or Virginia, and whose only West Virginia income is wages or salary, is exempt from West Virginia withholding. The employee gives the employer a completed certificate of nonresidence (the IT-104NR on the back of the IT-104), and must tell the employer within ten days if they become a West Virginia resident. A military spouse who lives in another state and qualifies under the Servicemembers Civil Relief Act can use the same form.

How does West Virginia tax a bonus?

The Tax Division's supplemental wage method annualizes: the bonus is taxed with the annual table on top of a year of regular pay, so it is withheld at the rate its slice falls in. This calculator treats all pay as regular pay, and the bonus tax calculator works out the bonus case.

Who pays unemployment tax in West Virginia, and how much is it?

The employer does, to WorkForce West Virginia, and nothing comes out of your paycheck for it. In 2026 the taxable wage base is $9,500 per worker. A new employer that did not buy an existing business has an initial rate of 2.7% (8.5% for an out-of-state construction business) until three years of experience are on record. That is $257 a year for an employee paid $60,000. West Virginia is not on the Labor Department's list of states with a 2026 federal credit reduction.

West Virginia Paycheck Calculator

Last updated October 22, 2026FreeNo signupFormula shown

Enter your pay, how often you are paid, the exemptions on your Form IT-104 and the answers on your Form W-4, and this West Virginia paycheck calculator shows your 2026 take-home pay. It follows the Tax Division's percentage method, 2.11% to 4.58% across five steps of pay after the 2026 rate cut, and works out the employer's side of the bill under it.

State

West Virginia

Another state? Pick any of the 50 states and DC.

I'm paid

Yearly salary (USD)

Pay frequency

Filing status on Form W-4

West Virginia withholding

Exemptions on Form IT-104 (line 4)

$2,000 a year each: you, a spouse, and each dependent.

Line 5 of Form IT-104

Check it only with one job, as single, head of household or married with a spouse who does not work.

Form W-4 steps 2 to 4

Step 2 box is checked

Two jobs with similar pay, or both spouses work. West Virginia reads this as married with both spouses working, which always uses the higher two-earner tables.

Children under 17

Step 3: $2,200 each.

Other dependents

Step 3: $500 each.

Other income per year

Step 4(a).

Deductions per year

Step 4(b).

Extra withholding each paycheck (USD)

Step 4(c).

401(k), % of pay

2026 limit $24,500.

Health premiums per paycheck

Pre-tax.

HSA per paycheck

2026 limit $8,750.

Take-home pay per paycheck

$1,859.07

$2,307.69 gross · $448.62 withheld (19.4%)

Where this paycheck goes

Gross pay: $2,307.69
Federal income tax: - $193.08
Social Security6.2%: - $143.08
Medicare1.45%: - $33.46
Additional Medicare0.9%: - $0.00
West Virginia income tax: - $79.00
401(k): - $0.00
Health premiums: - $0.00
HSA: - $0.00

Take-home pay$1,859.07

Over the year, 26 paychecks

Gross pay: $60,000
Taxes: - $11,664
Pre-tax deductions: - $0
Share kept: 80.6%

Take-home pay$48,336

Of every $100 of gross pay, $81 is take-home.

Federal income tax$5,020 · 8.4%
Social Security$3,720 · 6.2%
Medicare$870 · 1.4%
West Virginia income tax$2,054 · 3.4%
Take-home pay$48,336 · 80.6%

Take-home pay rises with every extra dollar of salary.

Gross payTake-home pay

This pay costs the employer $64,889 a year, $2,495.71 each pay period.

What the employer adds, per year

Employer Social Security6.2% to $184,500: $3,720
Employer Medicare1.45%: $870
Federal unemployment (FUTA)0.6% of the first $7,000: $42
West Virginia unemployment2.7% of the first $9,500: $257

Employer taxes$4,889

Total cost of the employee

Gross pay: $60,000
Employer taxes: + $4,889
Per pay period: $2,495.71

Per year$64,889

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West Virginia takes $2,000 a year off for each exemption, then withholds 2.11% to 4.58% across five steps of pay.

The Tax Division's tables work in two parts. Your employer subtracts $76.92 for each exemption on the IT-104 from a biweekly paycheck, which is $2,000 a year divided by 26, and reads the result in the table for the pay period. The tax is 2.11% up to the first step, and then a printed base plus 2.81%, 3.16%, 4.22% and 4.58% of the excess over each step. The Department's table method prints whole-dollar amounts, and this calculator rounds to the dollar the same way.

A $60,000 West Virginia salary takes home $1,859.07 every two weeks.

The calculator opens on this case: a single employee with one exemption, on a standard Form W-4, paid every two weeks, with no pre-tax deductions and the default tables.

Gross pay: $60,000 ÷ 26 = $2,307.69
Federal income tax: $193.08
West Virginia income tax: $2,307.69 − $76.92 = $2,230.77; $56.27 + 4.58% × ($2,230.77 − $1,731) = $79.16, withheld as $79.00
Social Security: 6.2% × $2,307.69 = $143.08; Medicare: 1.45% = $33.46
Take-home pay: $1,859.07 a paycheck, $48,335.88 a year

Of $60,000 gross, $48,336 reaches the bank account.

Federal income tax$5,020 · 8.4%
Social Security$3,720 · 6.2%
Medicare$870 · 1.4%
West Virginia income tax$2,054 · 3.4%
Take-home pay$48,336 · 80.6%

Each paycheck: $1,859.07Kept: 80.6%

A single employee on a $60,000 salary, paid every two weeks. Invented example. Each tax is rounded to the cent in every paycheck, as payroll does.

Checking line 5 of the IT-104 moves a one-job employee to the lower one-earner tables.

The default tables are built for a couple who both work or a person with two jobs, so they step up from 2.11% to 2.81% once taxable pay passes $289 a biweekly paycheck. A single employee, a head of household or a married employee with a non-working spouse, who has one job, can check line 5 and be withheld under tables that wait until $385 for the step up. On the $60,000 example that changes $79.00 into $72.00 a paycheck. A married employee with a working spouse can't use them.

The tables chosen on the IT-104 set the West Virginia tax of a biweekly paycheck, from $72.00 to $79.00.

Default: two-earner or two-job tables$79.00
Line 5 checked: one-earner tables$72.00
Married, spouse works: always the two-earner tables$79.00

Invented example: a $60,000 salary, one exemption, paid every two weeks, no pre-tax deductions. The federal Form W-4 status changes along with the choice.

Each exemption lowers the West Virginia tax of this paycheck by about $3.60.

An exemption is worth $76.92 of biweekly pay, taxed at 4.58% at this pay, so five of them take $18.00 off a paycheck whose tax is $83.00 with none. The result is rounded to whole dollars, so the steps are uneven.

Each exemption takes about $3.60 off the West Virginia tax of a biweekly paycheck.

0 exemptions$83.00
1 exemption$79.00
2 exemptions$76.00
3 exemptions$72.00
5 exemptions$65.00

Invented example: a $60,000 salary, single, default tables, paid every two weeks. The tax is withheld in whole dollars.

The share of pay West Virginia withholds climbs toward 4.58% as pay rises.

A $30,000 salary has $754.00 withheld over the year with one exemption, and a $150,000 salary $6,188.00. Residents of Kentucky, Maryland, Ohio, Pennsylvania and Virginia who work in West Virginia and have no other West Virginia income can hand in a certificate of nonresidence and have nothing withheld.

The share of pay West Virginia withholds climbs steadily with pay as the rate steps up.

$20,000 a year2.21% of pay, $442
$30,000 a year2.51% of pay, $754
$60,000 a year3.42% of pay, $2,054
$100,000 a year3.90% of pay, $3,900
$150,000 a year4.13% of pay, $6,188

Invented salaries, single, one exemption, default tables, paid every two weeks, no pre-tax deductions.

A 401(k) lowers West Virginia withholding by $6.00 a paycheck.

A 401(k) deferral of 6% on the $60,000 example is $138.46 a paycheck. The calculator takes it out of the pay before it reads the table, so federal and West Virginia withholding both fall and take-home pay falls by only $115.84. The Tax Division's 2026 withholding documents do not list pre-tax items separately, and Social Security and Medicare still apply to a 401(k) deferral.

A 6% 401(k) lowers federal tax by $16.62 and West Virginia tax by $6.00 a paycheck.

Federal tax, no 401(k)$193.08
Federal tax, 6% 401(k)$176.46
West Virginia tax, no 401(k)$79.00
West Virginia tax, 6% 401(k)$73.00

Invented example: a $60,000 salary, single, paid every two weeks. 6% of pay is $138.46 a paycheck.

Hiring that employee costs $64,889 a year in West Virginia.

On top of the $60,000, the employer matches Social Security and Medicare at 6.2% and 1.45%, which is $4,590. It pays federal unemployment tax of 0.6% on the first $7,000, which is $42. A new West Virginia employer pays unemployment tax at 2.7% on the first $9,500 of pay, which is $256.50. The employee pays nothing toward it.

On $60,000 of pay, the employer owes $4,889 more in taxes.

Employer Social Security$3,720
Employer Medicare$870
West Virginia unemployment$257
Federal unemployment (FUTA)$42

An employee on a $60,000 salary. West Virginia unemployment is the 2026 new-employer rate of 2.7% on the first $9,500.

Take-home pay in West Virginia runs from $33,150 on $40,000 to $107,603 on $150,000.

For a single employee with one exemption, paid every two weeks. At $100,000 the year's take-home is $75,280. For the neighbor to the west, see the Kentucky paycheck calculator.

Take-home pay in West Virginia for a single employee on a standard Form W-4, paid every two weeks, with no pre-tax deductions. West Virginia taxes are its income tax.
Salary	Federal tax	Social Security and Medicare	West Virginia taxes	Take-home a year	Every two weeks
$40,000	$2,620	$3,060	$1,170	$33,150	$1,275.00
$50,000	$3,820	$3,825	$1,612	$40,743	$1,567.05
$60,000	$5,020	$4,590	$2,054	$48,336	$1,859.07
$75,000	$7,670	$5,738	$2,756	$58,836	$2,262.94
$100,000	$13,170	$7,650	$3,900	$75,280	$2,895.38
$150,000	$24,734	$11,475	$6,188	$107,603	$4,138.58

Methodology & sources

The formula this calculator uses is shown in full above, and every assumption is an input you control. There are no hidden industry presets. All math runs in your browser; nothing you enter is stored or sent to a server. For the reasoning behind the formula and its edge cases, see:

Frequently asked questions

How does West Virginia work out the income tax taken from my paycheck?: The Tax Division's percentage method subtracts $76.92 for each exemption on your Form IT-104 from a biweekly paycheck (the $2,000 yearly exemption divided by 26), then reads the tax from a table: 2.11% on the first slice, then a printed base plus 2.81%, 3.16%, 4.22% and 4.58% of the excess over each step. For a $60,000 salary with one exemption that is $2,307.69 less $76.92, $2,230.77, and the row over $1,731 gives $56.27 + 4.58% × ($2,230.77 − $1,731) = $79.16, which is withheld as $79.00.
How much is $60,000 a year after tax in West Virginia?: For a single employee paid every two weeks with one exemption, a $60,000 salary takes home $1,859.07 a paycheck, or $48,335.88 a year. The year's taxes are $5,020.08 of federal income tax, $2,054.00 of West Virginia income tax, $3,720.08 of Social Security and $869.96 of Medicare.
How much is $20 an hour after tax in West Virginia?: At 40 hours a week and weekly pay, $20 an hour is $800.00 gross and $660.72 take-home a week for a single employee with one exemption. That is $54.08 of federal income tax, $24.00 of West Virginia income tax, $49.60 of Social Security and $11.60 of Medicare. Switch to hourly in the calculator to type your own hours, including overtime.
What do I put on the West Virginia Form IT-104?: Line 1 is 1 if you are single and claim an exemption, 0 if you do not. Line 2 is for a married employee: 2 for both spouse exemptions, 1 for one and 0 for neither. Line 3 is the number of dependent exemptions, line 4 is the total and line 6 is an extra amount to withhold from each paycheck. A person may claim at most one exemption for themselves plus one for a spouse and one for each dependent. Each is worth $2,000 a year, which on the $60,000 example is $83.00 a paycheck with none, $79.00 with one, $72.00 with three and $65.00 with five.
What does line 5 of the IT-104 change?: It switches you to the Department's lower one-earner tables. Line 5 is for a single employee, a head of household or a married employee whose spouse does not work, who has wages from only one job and wants tax withheld at a lower rate. The default is the two-earner or two-or-more-jobs tables, which step up from 2.11% to 2.81% once taxable pay passes $289 a biweekly paycheck, where the one-earner tables wait until $385. On the $60,000 example that is $79.00 withheld by default and $72.00 with line 5 checked. In this calculator, a married employee whose spouse works (the Step 2 box of the Form W-4) always gets the two-earner tables.
Did West Virginia's 2026 tax cut change my withholding?: Yes. Senate Bill 392 cut West Virginia's personal income tax rates by 5% for all taxpayers, retroactive to January 1, 2026, and the Tax Division updated its withholding tables for the 2026 tax year. The five rates in the tables are 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. This calculator uses the March 2026 tables for every paycheck of the year.
Which neighboring states' residents are exempt from West Virginia withholding?: An employee who lives in Kentucky, Maryland, Ohio, Pennsylvania or Virginia, and whose only West Virginia income is wages or salary, is exempt from West Virginia withholding. The employee gives the employer a completed certificate of nonresidence (the IT-104NR on the back of the IT-104), and must tell the employer within ten days if they become a West Virginia resident. A military spouse who lives in another state and qualifies under the Servicemembers Civil Relief Act can use the same form.
How does West Virginia tax a bonus?: The Tax Division's supplemental wage method annualizes: the bonus is taxed with the annual table on top of a year of regular pay, so it is withheld at the rate its slice falls in. This calculator treats all pay as regular pay, and the bonus tax calculator works out the bonus case.
What does a 401(k) do to my West Virginia paycheck?: The calculator takes a 401(k) deferral out of the pay before it reads the table, so it lowers West Virginia withholding. The Tax Division's 2026 withholding documents do not list pre-tax items separately. Putting 6% of a $60,000 salary into a 401(k) ($138.46 a paycheck) cuts West Virginia withholding by $6.00 and take-home pay by only $115.84.
Who pays unemployment tax in West Virginia, and how much is it?: The employer does, to WorkForce West Virginia, and nothing comes out of your paycheck for it. In 2026 the taxable wage base is $9,500 per worker. A new employer that did not buy an existing business has an initial rate of 2.7% (8.5% for an out-of-state construction business) until three years of experience are on record. That is $257 a year for an employee paid $60,000. West Virginia is not on the Labor Department's list of states with a 2026 federal credit reduction.

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