West Virginia · rates effective Jan 1 – Dec 31, 2026 · verified 2026-08-09
West Virginia Paycheck Calculator 2026
2.11-4.58% state brackets on taxable wages in West Virginia — no local income tax, no state payroll deduction.
West Virginia cut every income tax rate by 5% in June 2026 and backdated it to January. This calculator uses the post-cut rates, and reproduces 10,643 of the 10,648 cells in the state's own published withholding tables.
Official 2026 tables, never copiedSources stamped & dated99 golden tests before publish
CEBy the Calceva data desk · Verified against official sources · Updated 2026-08-09 · 3 min read
Every income tax rate2.22% / 2.96% / 3.33% / 4.44% / 4.82%→2.11% / 2.81% / 3.16% / 4.22% / 4.58%effective January 1, 2026
SB 392 cut every rate by 5%. Signed 31 March 2026, effective 12 June 2026, but RETROACTIVE to 1 January - so a source printed anywhere in the first half of 2026 can carry the old rates and still look current. Read in WV Tax Division, 2026 Income Tax Rate Cut.
The auditor’s desk
Audit your actual pay stub
Type what your stub prints; every line is recomputed from the official 2026 formulas, in your browser only.
Educational reconciliation, not tax advice. Withholding legitimately varies with your exact W-4 entries; your final bill is set by your return.
The audit report appears here, line by line, stamped.
4.58%
top rate after SB 392 - it was 4.82% until the cut was backdated
$2,000
subtracted per exemption on your IT-104; there is no standard deduction
Jan 1
the date the cut reaches back to, though it was signed on 31 March
2
published schedules - one earner and two earner - and they give different answers
A cut signed in March, effective in June, owed since January
SB 392 cut every West Virginia rate by 5%. It was signed on 31 March 2026, took effect on 12 June, and applies retroactively to 1 January. Every rate moved: the top one went from 4.82% to 4.58%, the bottom from 2.22% to 2.11%. Each new rate is exactly the old one less five percent. A page printed in February was right at the time and is wrong now, which is why the date on your source matters more here than in most states.
No standard deduction at all
West Virginia does not give you a standard deduction. It subtracts $2,000 per exemption claimed on your IT-104 and applies the rates to what is left. Claim two and $4,000 comes off; claim none and the rates start at your first dollar.
Two schedules, and the one you are put on changes the number
The state publishes two withholding schedules: one earner / one job for single filers, heads of household and married people whose spouse does not work, and two earner / two or more jobs for couples where both work or anyone holding two jobs. The brackets of the second are three quarters of the first, so the same salary is withheld differently depending on which box your IT-104 puts you in. This page assumes a single income: married filing jointly is treated as one earner, married filing separately as two.
Questions people ask about West Virginia paychecks
What is West Virginia's top tax rate in 2026?
4.58%. SB 392 cut every rate by 5% - the top one fell from 4.82% - and although the bill was signed on 31 March and took effect on 12 June, it applies retroactively to 1 January 2026.
Does West Virginia have a standard deduction?
No. The state subtracts $2,000 for each exemption claimed on your IT-104 and nothing else before the rates apply.
Why do two people on the same salary have different withholding?
Because West Virginia publishes two schedules. The two-earner brackets are three quarters of the one-earner brackets, so a household where both spouses work is withheld more per dollar than one where a single income supports the family.
Does my city take anything?
Not as income tax. Several West Virginia municipalities charge a flat city service fee per week worked, which is a fee rather than a percentage of pay, and this calculator does not include it.
We never copy another calculator. Each rate is read from the official document, dated, and re-checked when agencies publish changes. This page's paper trail:
Verified 2026-08-09
WV Tax Division, 2026 Income Tax Rate Cut (official page, read 2026-08-09) — SB 392: a 5% income tax cut for all West Virginians, signed March 31, 2026, effective June 12, 2026 and RETROACTIVE to January 1, 2026. The 2026 rate schedule published on that page: not over $10,000, 2.11%; over $10,000 to $25,000, $211.00 plus 2.81%; over $25,000 to $40,000, $632.50 plus 3.16%; over $40,000 to $60,000, $1,106.50 plus 4.22%; over $60,000, $1,950.50 plus 4.58%. The withholding tables (IT-104, IT-100.2.A, IT-100.2.B) were updated.
Verified 2026-08-09
WV IT-100.2A, March 2026 (PDF read in full, 4 p., 12 schedules parsed by coordinates) — IT-100.2A, Tables for Percentage Method of Withholding, March 2026: two schedules - TWO EARNER/TWO OR MORE JOBS (married filing jointly both working, or one person with two jobs) and OPTIONAL ONE EARNER/ONE JOB (single, head of household, or married with a nonemployed spouse). Taxable wage = gross minus a per-exemption amount for the payroll period ($38.46 weekly, $76.92 biweekly, $83.33 semimonthly, $166.67 monthly, $7.66 daily, $2,000.00 annual). The one-earner ANNUAL table reproduces the statutory schedule above exactly, bracket for bracket and base for base.
Federal lines
Federal income tax, Social Security and Medicare on this page follow IRS Rev. Proc. 2025-32, Publication 15 and Publication 15-T, verified 2026-08-07. Our federal engine reproduces 2,175 of 2,175 Publication 15-T cells on every build. The six federal sources, itemised.
Matches the agency
Reproduces the agency’s own published tables. Every build replays the 10,648 cells of the state’s complete published tables through the same code: 10,643 match. The 5 cells it does not reproduce are published in full, not hidden: see the list. Check them in the official PDF.
Cite this pageCalceva, “West Virginia Paycheck Calculator (2026),” verified 2026-08-09, https://calceva.com/west-virginia-paycheck-calculator/