Calculate your take-home pay in The Mountain State. West Virginia income tax rate: 5.12%.
West Virginia has five tax brackets ranging from 2.36% to 5.12%. The state uses a personal exemption of $2,000 rather than a standard deduction. West Virginia has been gradually reducing its rates and may move to a flat tax in the future.
| Item | Per Paycheck | Monthly | Annual |
|---|---|---|---|
| Gross Pay | - | - | - |
| Federal Income Tax | - | - | - |
| West Virginia State Tax | $0 | $0 | $0 |
| Social Security | - | - | - |
| Medicare | - | - | - |
| 401(k) + Pre-Tax | - | - | - |
| Take-Home Pay | - | - | - |
West Virginia has a progressive income tax with a top rate of 5.12%. This calculator estimates your take-home pay after federal income tax, state income tax, Social Security, Medicare, and any pre-tax deductions like 401(k) contributions. Enter your salary or hourly wage above to see a detailed breakdown of your paycheck.
West Virginia has been reducing its income tax rates as part of a multi-year reform plan. The state has progressive brackets with a current top rate of 5.12%. West Virginia does not tax Social Security benefits and offers a partial exemption for other retirement income. The cost of living is among the lowest in the nation. The state does not impose local income taxes.
Regardless of state taxes, all West Virginia workers pay federal income tax using the 2026 brackets: 10% on the first $11,925 of taxable income (single), 12% up to $48,475, 22% up to $103,350, 24% up to $197,300, 32% up to $250,525, 35% up to $626,350, and 37% on income above that. The standard deduction is $15,000 for single filers and $30,000 for married filing jointly in 2026.
All workers in West Virginia pay Social Security tax at 6.2% on wages up to $176,100 (2026) and Medicare tax at 1.45% on all wages. An additional 0.9% Medicare surtax applies to wages over $200,000 for single filers. These federal payroll taxes apply uniformly regardless of which state you live in.
Pre-tax deductions reduce your taxable income for both federal and state purposes. Contributing to a 401(k) (up to $24,500 in 2026, plus $8,000 catch-up if 50+) lowers both your federal and WV state tax bill. Health Savings Account (HSA) contributions ($4,300 individual, $8,550 family in 2026) are also pre-tax. Review your W-4 withholding: if you receive a large refund each year, you may be overwithholding, which means less money in each paycheck. The Tax Bracket Calculator shows your federal marginal and effective rates.
West Virginia's income tax ranges from 2.36% to 5.12%. The state has one of the lowest costs of living in the country. Charleston and Morgantown are the main employment centers. The state has been gradually reducing its income tax rates, with further cuts planned if revenue targets are met.
West Virginia's income tax rates have been declining, with further cuts planned contingent on revenue targets. The state's cost of living is among the lowest nationally, so even with moderate income taxes, your purchasing power per dollar earned is high. The growing remote work trend has brought new residents to the state.