WV

West Virginia Paycheck Calculator

See exactly what you take home after federal taxes, West Virginia state income tax, Social Security, and Medicare. Updated for 2026.

State tax: 6.5% SS: 6.2% Medicare: 1.45% 2026 brackets
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1099 freelancer note: You owe both halves of Social Security & Medicare — that's 15.3% self-employment tax on top of income tax. Quarterly estimated payments due Apr 15, Jun 16, Sep 15, Jan 15.
West Virginia state income tax (2026) West Virginia top rate is 6.5% for income over $60,000.
Rates from 3% to 6.5% (over $60,000)

West Virginia Income Tax Explained (2026)

West Virginia has a state income tax with a progressive (2.36%–6.5%) structure. Workers earning typical wages generally pay an effective state rate between 3.2% and 6.5% depending on income and deductions. Understanding how West Virginia's tax works helps you accurately predict your take-home pay and plan your withholding.

West Virginia residents also pay federal income tax (10%–37%), Social Security (6.2% up to $184,500), and Medicare (1.45%). The combination of federal and state taxes is the primary driver of the gap between your gross pay and your actual paycheck.

How West Virginia compares to neighboring states

Virginia
5.75% flat
Lower
Kentucky
4.5% flat
Lower
Ohio
Up to 3.99%
Lower
Pennsylvania
3.07% flat
Much lower

What taxes come out of a West Virginia paycheck?

A West Virginia W-2 employee's paycheck is reduced by federal income tax (progressive 10%–37%), West Virginia state income tax (progressive (2.36%–6.5%)), Social Security at 6.2% on wages up to $184,500, and Medicare at 1.45% on all wages. High earners above $200,000 also pay an additional 0.9% Medicare surtax on excess wages.

West Virginia freelancers and 1099 contractors pay self-employment tax of 15.3% — covering both employee and employer portions of Social Security and Medicare — on top of both federal and state income taxes. Half of the self-employment tax is deductible from federal adjusted gross income, reducing the effective burden slightly. West Virginia freelancers must also make quarterly estimated state tax payments.

West Virginia tax tips for 2026

  • Rate reductions underway: West Virginia enacted significant income tax cuts, including a 21.25% across-the-board rate reduction effective 2023, with further cuts planned. Rates are declining toward eventual elimination.
  • Standard deduction: West Virginia conforms to the federal standard deduction ($13,850 single / $27,700 married in 2026).
  • Retirement income: Social Security benefits are exempt from West Virginia income tax. Military retirement is also exempt.
  • Estimated taxes: West Virginia requires quarterly estimated payments if you expect to owe more than $600. Use WV Form IT-140ES.

Frequently asked questions

West Virginia has five progressive brackets after its 2023 tax cuts: ranging from approximately 2.36% on the first $10,000 to 5.12% on income above $60,000 (rates are continuing to decline). The state has enacted 21.25% reductions from previous rates and is on a path toward further cuts with a long-term goal of phasing out the income tax entirely.
For a single filer earning $75,000 in West Virginia in 2026, after the ~$13,850 standard deduction, state income tax is approximately $2,700–$3,000 (lower than in prior years due to the rate cuts). Combined with federal tax (~$10,294), Social Security ($4,650), and Medicare ($1,088), total deductions are roughly $18,932. Take-home is approximately $56,068/year or ~$2,156 bi-weekly.
No. West Virginia does not tax Social Security retirement benefits. The state also exempts military retirement pay. West Virginia's tax treatment of retirement income has been improving — previous taxes on Social Security were eliminated, and further reductions in overall income tax rates continue to improve the state's standing for retirees.
West Virginia is actively working toward income tax elimination. Following major 2023 cuts, the state has trigger-based further reductions: if general revenue exceeds projections, the income tax rate automatically decreases. The governor and legislature have expressed a goal of eventually reaching a 0% income tax rate, following the model of neighboring no-tax states.
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