West Virginia paycheck guide
How West Virginia calculates income tax
West Virginia starts from federal adjusted gross income and subtracts a $2,000 personal exemption for each person on the return. There is no standard deduction, so almost all of your wages are taxable. The five brackets run 2.11% up to $10,000, 2.81% up to $25,000, 3.16% up to $40,000, 4.22% up to $60,000, and 4.58% above that.
Those bracket limits are the same for single filers and married couples filing jointly, which is unusual. A couple does get two exemptions, but their combined income fills the brackets twice as fast as a single filer's, so marriage can raise the household's West Virginia tax.
SB 392, signed in March 2026, cut every bracket rate for 2026 and lowered the top rate from 4.82% to 4.58%, retroactive to January 1. It was the third rate cut in a row, and state law ties further cuts to revenue growth. The Tax Division issued a new withholding formula mid-year, so paychecks earlier in 2026 were withheld at the old rates and many workers will get the difference back as a refund. Pre-tax 401(k), HSA, and health premium contributions reduce West Virginia tax because they never reach federal AGI.
Worked example: $75,000 in Charleston or Morgantown
Subtract the $2,000 exemption from $75,000 to get $73,000 of West Virginia taxable income. The brackets then produce $211 at 2.11%, $422 at 2.81%, $474 at 3.16%, $844 at 4.22%, and $595 on the last $13,000 at 4.58%. The total is $2,546, an effective rate of 3.39%.
On the federal side, taxable income is $58,900 after the $16,100 standard deduction, and the tax is $7,670. Social Security takes $4,650 and Medicare $1,088.
That leaves $59,046 a year, about $4,921 a month. A married couple filing jointly on $75,000 pays $2,454 to West Virginia, only $92 less than the single filer, because they share the same brackets. The West Virginia $75,000 salary page splits the single-filer figure by pay period.
City service fees and other paycheck lines
West Virginia cities do not levy an income tax, but several charge a flat weekly fee on people who work inside city limits. Charleston's city service fee and Huntington's municipal service fee are the best known, and employers withhold them from pay. Our estimate does not include these fees.
The state has no disability insurance or paid family leave premium, and unemployment tax is paid by employers. Apart from the city fees, a West Virginia stub shows federal tax, FICA, and state income tax.
Reciprocity with all five neighbors
West Virginia has reciprocity agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. A resident of any of those states who earns only wages in West Virginia files Form WV/IT-104R with the employer to stop West Virginia withholding and pays income tax at home. West Virginia residents use Form WV/IT-104 to set state withholding with their own employer.
The agreements work both ways and cover state income tax only. A Wheeling resident who works in Steubenville or St. Clairsville pays West Virginia, not Ohio, but Ohio city income tax still applies. Kentucky's local occupational taxes reach Huntington-area residents who work in Ashland. Morgantown residents working in Pennsylvania may also see a Pennsylvania local tax line.
Virginia's side of the agreement has conditions: a West Virginia resident is exempt from Virginia tax only with 183 days or less in Virginia, no home there, and only wage income there. Eastern Panhandle commuters into Winchester should file Virginia's Form VA-4 exemption each year.
How West Virginia compares with its neighbors
At $75,000 West Virginia ranks 26th of 51 for take-home, and 24th at $150,000. It beats Virginia by $952 and Maryland by $651, before Maryland's county tax. It trails Kentucky by $39, Pennsylvania by $244, and Ohio by $1,258, though Ohio, Pennsylvania, and Kentucky add local wage taxes that the state figures leave out.
Because of reciprocity, these comparisons matter only when you move, not when you commute. See Ohio vs West Virginia, Pennsylvania vs West Virginia, and Virginia vs West Virginia for other salaries.
What to expect at your income
Earning under $50,000
Under $50,000, West Virginia's lower brackets keep the bill moderate: $727 at $30,000 and $1,444 at $50,000, leaving take-home of $25,558 and $40,911. A full-time job at $41,600 a year nets $34,512 after $1,094 of state tax. Our estimate does not apply West Virginia's low-income earned income exclusion or family tax credit, so workers near the bottom of this range may owe less than shown. City service fees, if your workplace has one, come on top.
Earning $50,000 to $150,000
From $50,000 to $150,000 most added income is taxed at 4.58%, the top bracket that begins at $60,000 of taxable income. A single filer at $100,000 pays $3,691 and keeps $75,489, about $6,291 a month; at $150,000 the state takes $5,981 and take-home is $107,810. Married couples hit the same brackets as singles, so a second earner's pay is taxed mostly at 4.58%. SMART529 contributions are deductible on the West Virginia return.
Earning over $150,000
Above $150,000 the rate stays at 4.58%, and the effective rate inches toward it: 4.22% at $250,000, where a single filer pays $10,561 and keeps $172,621. The federal 32% bracket and the 0.9% Additional Medicare Tax above $200,000 matter more at this level. High earners who commute from Virginia or Maryland should confirm their WV/IT-104R is on file so West Virginia withholding does not stack on home-state tax.
West Virginia paycheck tips
File WV/IT-104R if you live in a neighboring state
Residents of Kentucky, Maryland, Ohio, Pennsylvania, and Virginia with only wage income from West Virginia can stop state withholding with this certificate.
Two earners: add extra withholding on WV/IT-104
Because married couples share single-filer bracket limits, each spouse's payroll can under-withhold. Add a flat extra amount on WV/IT-104 to avoid a balance due.
Check for Ohio and Kentucky local tax
Reciprocity covers state tax only. Working in an Ohio city or a Kentucky county with an occupational tax still brings local withholding.
Deduct SMART529 contributions
Contributions to West Virginia's SMART529 plan are deductible on the state return, which lowers tax at filing time rather than in your paychecks.
Common mistakes
Expecting a standard deduction
West Virginia offers only the $2,000 exemption per person. Nearly every dollar of wages above that is taxable, so do not budget from the federal taxable income figure.
Assuming marriage lowers state tax
Joint filers use the same brackets as singles. At $75,000 a married couple saves only $92 compared with a single filer, and two incomes can push more pay into the 4.58% bracket.
Forgetting the 183-day test for Virginia
Eastern Panhandle residents who rent a place in Virginia or work there more than 183 days lose the reciprocity exemption and owe Virginia tax.
Moving to or from West Virginia
Moving to West Virginia
Moving to West Virginia from Virginia saves a $75,000 earner $952 a year in state tax, and from Maryland $651 before county tax. Coming from Ohio, Pennsylvania, or Kentucky costs a bit more at the state level but drops their local wage taxes. Give your employer Form WV/IT-104, check whether your work city charges a service fee, and file a part-year return in your old state.
Leaving West Virginia
Leaving West Virginia for Ohio adds $1,258 of take-home on $75,000 before Ohio city tax, while Pennsylvania adds $244 and Kentucky $39, both before local taxes. Virginia costs $952 more and Maryland $651 more plus county tax. West Virginia taxes you as a part-year resident for the year you leave, and your new state's withholding form replaces WV/IT-104.