West Virginia Paycheck Calculator

West Virginia withholds using annualized wages less $2,000 per Form IT-104 exemption, run through a 5-bracket schedule from 2.11% to 4.58%. Unusually, there are two versions of that schedule with different bracket widths: a wider one for single filers, heads of household, or a married employee with a nonworking spouse, and a tighter one for a married employee whose spouse also works (or anyone holding more than one job at once) — the same under-withholding risk the federal W-4's multiple-jobs checkbox addresses.

Pay type

Annual salary

Pay frequency

State

Federal filing status (W-4 Step 1)

Multiple jobs or spouse works (W-4 Step 2 checkbox)Check if you hold more than one job or file jointly and your spouse also works.

Form IT-104 exemptions

Two-earner household or multiple jobs

W-4 Steps 3–4: dependents, other income, deductions

Dependents credit (Step 3, annual)

$2,000 per qualifying child under 17.

Other income (Step 4a, annual)

Deductions beyond standard (Step 4b, annual)

Extra withholding (Step 4c, per paycheck)

Benefits & deductions (per paycheck)

Your age

Only used to check 401(k)/HSA catch-up contribution limits — optional.

Traditional 401(k)

HSA contribution

HSA coverage type

Family coverage has a higher IRS contribution limit.

Health FSA

Health insurance premiums

Post-tax deductions

Roth 401(k), garnishments, and other after-tax amounts.

Estimated take-home pay

$2,268per biweekly paycheck

$58,955 per year ·

Take-home 78.6%Federal 10.2%FICA 7.7%State 3.5%

In a no-income-tax state like Texas, the same pay would take home about $2,637 more per year.

West Virginia withholds using the IT-100.2A percentage-method tables: annualized wages less $2,000 per IT-104 exemption, then a 5-bracket schedule from 2.11% to 4.58%. There are two separate schedules with different bracket widths — the tighter 'Two Earner/Two or More Jobs' table for a married filer whose spouse also works (or anyone with more than one job) and the wider 'Optional One Earner/One Job' table for everyone else (single, head of household, or married with a nonworking spouse) — mirroring the same under-withholding concern as the federal W-4's Step 2(c) checkbox. West Virginia has no local income taxes.

How West Virginia taxes your paycheck in 2026

Withholding brackets (2026): 2.11% / 2.81% / 3.16% / 4.22% / 4.58%
IT-104 exemption: $2,000/year each
Two-earner households: Use a tighter bracket schedule to avoid under-withholding

2026 West Virginia withholding rate schedule (one earner, annual)

Rendered from the same data file the calculator computes with.

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 paycheck FAQs

Why are there two different West Virginia withholding tables?

West Virginia offers a wider 'one earner' bracket schedule for single filers, heads of household, or married employees with a nonworking spouse, and a tighter 'two earner/multiple jobs' schedule for married employees whose spouse also works or anyone with more than one job — this prevents underpaying tax when total household income comes from more than one paycheck.

How much does an IT-104 exemption save on West Virginia withholding?

Each exemption shelters $2,000 of annual wages. At the 4.22% bracket, common for a mid-five-figure-and-up salary, that's about $84/year less withheld per exemption claimed.

Does West Virginia have local income taxes?

No. West Virginia's income tax is levied only at the state level, with no additional city or county wage tax anywhere in the state.

Tax data verified 2026-07-21 against the official source. See our methodology.