How West Virginia taxes your paycheck
SB 392 (2026 session, signed March 31, 2026) cut all personal income tax rates by 5%, retroactive to January 1, 2026. The 2026 rates are 2.11%, 2.81%, 3.16%, 4.22% and 4.58%, down from 2.22% to 4.82% in 2025 (after the 2025 SB 2033 cut). Single, head of household and joint filers share one schedule (married filing separately uses half-width brackets). There is no standard deduction; each exemption is worth $2,000.
2026 West Virginia income tax brackets
| Taxable income (single) | Rate |
|---|---|
| $0 to $10,000 | 2.11% |
| $10,000 to $25,000 | 2.81% |
| $25,000 to $40,000 | 3.16% |
| $40,000 to $60,000 | 4.22% |
| Over $60,000 | 4.58% |
| Deduction or credit | Single | Married | Head of household |
|---|---|---|---|
| Standard deduction | $0 | $0 | $0 |
| Personal exemption | $2,000 | $4,000 | $2,000 |
Local income taxes
West Virginia has no local income tax, but several municipalities charge people who work in the city a flat weekly city service or user fee, usually collected through payroll. These fees are fixed dollar amounts, not a percentage of wages.
Take-home pay in West Virginia at common salaries
Single filer, 2026 rules, no pre-tax deductions or local taxes.
| Salary | Federal tax | FICA | West Virginia taxes | Take-home | Biweekly |
|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $727 | $25,558 | $983 |
| $40,000 | $2,620 | $3,060 | $1,043 | $33,277 | $1,280 |
| $50,000 | $3,820 | $3,825 | $1,444 | $40,911 | $1,573 |
| $60,000 | $5,020 | $4,590 | $1,866 | $48,524 | $1,866 |
| $75,000 | $7,670 | $5,738 | $2,546 | $59,047 | $2,271 |
| $100,000 | $13,170 | $7,650 | $3,691 | $75,489 | $2,903 |
| $150,000 | $24,734 | $11,475 | $5,981 | $107,810 | $4,147 |
How West Virginia compares
At a $60,000 salary, West Virginia ranks #22 of 51 for take-home pay. The table below shows the states closest in take-home pay.
Minimum wage in West Virginia
The West Virginia minimum wage is $8.75 an hour as of January 1, 2016. A full-time minimum wage job pays $18,200 a year before taxes and about $16,212 after taxes. See the full West Virginia minimum wage guide for tipped wages and scheduled increases.
What this calculator does not include
Ignores the $10,000 low-income earned income exclusion, the Family Tax Credit for low-income households, senior and Social Security modifications, and flat municipal service fees. The calculator also leaves out dependents, tax credits, additional withholding on your W-4 and non-wage income. Your employer's withholding can differ from your final tax bill.
Frequently asked questions
Does West Virginia have a state income tax?
Yes. West Virginia taxes wages at graduated rates from 2.11% to 4.58% for 2026. Your employer withholds it from each paycheck along with federal taxes.
How much is $60,000 after taxes in West Virginia?
A single filer earning $60,000 in West Virginia keeps about $48,524 a year, or $4,044 a month, in 2026. That ranks 22 of 51 for take-home pay at that salary.
Does West Virginia have local income taxes?
West Virginia has no local income tax, but several municipalities charge people who work in the city a flat weekly city service or user fee, usually collected through payroll. These fees are fixed dollar amounts, not a percentage of wages.
What is the minimum wage in West Virginia?
The minimum wage in West Virginia is $8.75 an hour as of January 1, 2016. Full time, that is $18,200 a year before taxes and about $16,212 after taxes for a single filer.