2026 West Virginia income tax brackets
Single
| Taxable income | Rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% |
| over $60,000 | 4.58% |
West Virginia's married filing jointly and head of household brackets aren't loaded yet. For those statuses the calculator shows a labeled single-filer estimate.
How West Virginia taxable income is figured
West Virginia has no standard deduction. A personal exemption of $2,000 (single), $4,000 (married filing jointly) or $2,000 (head of household) comes off before the rate applies. Dependents aren't included. Pre-tax 401(k), health and HSA deductions are assumed to reduce West Virginia wages the same way they reduce federal wages.
Local income taxes in West Virginia
No local income tax on wages.
Local taxes are shown for information only. The calculator doesn't add them to your result.
Minimum wage, tips and overtime in West Virginia
The minimum wage used for West Virginia is $8.75 an hour. Tipped employees may be paid a cash wage of $2.62 with a tip credit of up to $6.13, as long as wages plus tips reach the full minimum. Check a shift with the tipped wage calculator.
No daily overtime rule; overtime follows the federal FLSA standard of 1.5x for hours over 40 in a workweek.
West Virginia take-home pay at common salaries
| Salary | Federal | WV state | FICA | Take-home / yr | Per biweekly check |
|---|---|---|---|---|---|
| $40,000.00 | $2,620.00 | $1,043.30 | $3,060.00 | $33,276.70 | $1,279.87 |
| $60,000.00 | $5,020.00 | $1,866.10 | $4,590.00 | $48,523.90 | $1,866.30 |
| $85,000.00 | $9,870.00 | $3,003.90 | $6,502.50 | $65,623.60 | $2,523.99 |
| $120,000.00 | $17,570.00 | $4,606.90 | $9,180.00 | $88,643.10 | $3,409.35 |
Single filer, paid biweekly, no pre-tax deductions, 2026 rules. Computed by the same engine as the calculator above.
West Virginia paycheck FAQs
- What is the West Virginia income tax rate in 2026?
- West Virginia taxes wages at rates from 2.11% to 4.58%, depending on taxable income.
- How much is taken out of a $60,000 salary in West Virginia?
- For a single filer paid biweekly with no pre-tax deductions: federal income tax $5,020.00, West Virginia income tax $1,866.10, Social Security $3,720.00 and Medicare $870.00. That leaves $48,523.90 a year, or $1,866.30 per paycheck.
- Does West Virginia have a standard deduction?
- West Virginia has no standard deduction. A personal exemption of $2,000 (single), $4,000 (married filing jointly) or $2,000 (head of household) comes off before the rate applies. Dependents aren't included.
- Does West Virginia have local income taxes?
- No local income tax on wages.
- What is the tipped minimum wage in West Virginia?
- $2.62 an hour in cash wages, with a tip credit of up to $6.13, so tips must bring the total to at least $8.75.
Sources for West Virginia figures
Every West Virginia figure on this page was last checked on against these sources:
- https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx — tax.wv.gov (tax year 2026, checked 2026-10-18)
- https://regulations.justia.com/states/west-virginia/agency-110/title-110/series-110-21/section-110-21-13/ — regulations.justia.com (tax year 2026, checked 2026-10-18)
- https://www.dol.gov/agencies/whd/state/minimum-wage/tipped — dol.gov (tax year 2026, checked 2026-10-18)
Federal figures: see the methodology page.
Nearby states
More West Virginia pay tools
- Overtime pay in West Virginia
- West Virginia tipped wage calculator
- All state paycheck calculators
- How the WV math works
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