2026 West Virginia paycheck calculator
West Virginia's 2026 rates were cut 5 percent back to January 1, and now run 2.11 to 4.58 percent.
Updated for 2026Checked Oct 29, 2026 against IRS and West Virginia Tax Division sourcesHow we check
Your take-home pay
$1,246.10
per paycheck, paid every two weeks
- Gross pay
- $1,500.00
- Federal income tax
- $96.15
- Social Security
- $93.00
- Medicare
- $21.75
- County tax
- Choose your county
- Take-home
- $1,246.10
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Take-home pay $1,246.10
West Virginia pay rules at a glance
| State income tax | Rates rise with pay Source |
| County or local tax | No West Virginia city or county levies an income tax, but several cities charge a flat weekly city service or user fee that employers withhold from the pay of people who work in the city. Charleston's is $3.00 a week; other cities set their own amounts, and the calculator does not include them. Source |
| Disability or paid leave | None Source |
| Minimum wage | $8.75 an hour Source |
| Tipped minimum cash wage | $2.62 an hour, before tips Source |
| Final paycheck if you are let go | On or before the next regular payday on which the wages would otherwise be due. Source |
| Final paycheck if you quit | Same rule: on or before the next regular payday. Source |
What comes out of a West Virginia paycheck
On $1,500 every two weeks, single, a West Virginia worker keeps $1,246.10.
West Virginia cut its income tax rates by 5 percent in 2026, effective back to the start of the year. The Tax Division's current tables reflect the cut, and the calculator uses them. The withholding rates step up through 2.11, 2.81, 3.16, 4.22, and 4.58 percent.
Each exemption on Form IT-104 is worth $2,000 a year. Per pay period that is $38.46 weekly, $76.92 biweekly, $83.33 semimonthly, or $166.67 monthly. You claim one for yourself, or two if you are married, and one more for each dependent. The form has no head of household line, so a head of household counts as one exemption plus dependents. Your employer subtracts the exemptions from the paycheck and reads the tax from a table.
There are two sets of tables. The two-earner tables are the default and are built to avoid under-withholding. The lower one-earner tables apply only when a worker checks line 5 of the IT-104, and the calculator does not assume that box. The department's help page calls the two-earner tables optional, which clashes with the table headings and the form, so we follow the tables and the form.
The result rounds to the nearest whole dollar. West Virginia does not subtract federal tax. The help page's bonus example still uses a 4.82 percent rate from before the cut, but the method it describes still applies.
County and local taxes
West Virginia cities and counties do not levy an income tax, but several cities charge a flat weekly service fee that employers take from people who work there. Charleston's is $3.00 a week. That fee is a set dollar amount, not a share of pay, and the calculator describes it without computing it.
Other cities set their own fees. Huntington, Morgantown, Wheeling, and Fairmont are reported to charge about $2 to $5 a week, but we could not confirm those from official sources, and the calculator includes none of them.
Final pay and the minimum wage
West Virginia's minimum wage is $8.75 an hour, and the state law covers employers with six or more non-exempt employees at one work location. The tipped cash wage is $2.62 an hour.
Whether you quit or are let go, the employer must pay your wages on or before the next regular payday on which they would otherwise be due.
Nearby states
Sources and checks
Checked on Oct 29, 2026. Source: West Virginia Tax Division, '2026 Income Tax Rate Cut' (tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx, saved as data/sources/west-virginia/PersonalIncomeTaxReductionBill.html, read Oct 29, 2026): SB 392 'was passed and signed into law on March 31, 2026. Effective June 12, 2026, W. Va. Code section 11-21-4j will be codified to reflect a 5% income tax cut for all West Virginians retroactive to January 1, 2026', with the rate schedule (2.11 percent up to $10,000 rising to 4.58 percent over $60,000, for all filers except married filing separately) and 'The withholding tax tables have been updated for the 2026 tax year.' Withholding tables: Form IT-100.2A, Tables for Percentage Method of Withholding (March 2026), saved as data/sources/west-virginia/it100.2a.pdf.
Local taxes: City of Charleston, City Service Fee overview (revised 12/2022, saved as data/sources/west-virginia/charleston-city-service-fee-overview-2022-12.pdf, read Oct 29, 2026): 'The City of Charleston imposes a three dollar ($3.00) per week City Service Fee ("CSF") upon all' persons working in the city, and employers 'withhold $3.00 per week from their employees' pay.' The West Virginia Tax Division's withholding instructions (IT-100.2A and the Withholding Help page) describe state income tax withholding only.
Disability and paid leave: West Virginia has no state disability or paid-family-leave insurance program funded by a worker payroll deduction: no West Virginia statute creates one, and neither the Tax Division's withholding instructions nor the Division of Labor site (labor.wv.gov, checked Oct 29, 2026) mention one.
Minimum wage: W. Va. Code section 21-5C-2(a)(5) (code.wvlegislature.gov, saved as data/sources/west-virginia/wvcode-21-5C-2.html, read Oct 29, 2026): 'After December 31, 2015, every employer shall pay to each of his or her employees wages at a rate not less than $8.75 per hour.' West Virginia Division of Labor, Minimum Wage FAQ (labor.wv.gov, saved as data/sources/west-virginia/wvdol-minimum-wage-faq.html): employers get 'a 70% credit against the minimum wage requirement for their service employees that receive tips. That means an employer may pay his or her tipped employees a cash wage of $2.62 per hour'; the state law covers employers with 'at least six or more non-exempt employees working at any one separate, distinct and permanent work location' (others follow the federal $7.25 where federal law applies). No change is scheduled.
Final paycheck: W. Va. Code section 21-5-4(b) (code.wvlegislature.gov, saved as data/sources/west-virginia/wvcode-21-5-4.html, read Oct 29, 2026): 'Whenever a person, firm or corporation discharges an employee, or whenever an employee quits or resigns from employment, the person, firm or corporation shall pay the employee's wages due for work that the employee performed prior to the separation of employment on or before the next regular payday on which the wages would otherwise be due and payable.'
Federal withholding: IRS Publication 15-T (2026), Worksheet 1A and its "2026 Percentage Method Tables for Automated Payroll Systems and Withholding on Periodic Payments of Pensions and Annuities," pages 10 to 12. Fetched directly from irs.gov/pub/irs-pdf/p15t.pdf and transcribed Oct 28, 2026.
Every figure above comes from the sources listed here. How we check our numbers.
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