How Paycheck Taxes Work in West Virginia
How paycheck taxes work in West Virginia: Your employer withholds federal income tax based on your W-4, then West Virginia state income tax using state withholding tables. Social Security (6.2%) and Medicare (1.45%) are also deducted from each paycheck. West Virginia enacted a 5% across the board income tax cut in 2026, retroactive to January 1, 2026. The updated five bracket schedule applies to individual, joint, and head of household filers.
West Virginia State Tax Information
West Virginia income tax rates range from 2.11% to 4.58% for tax year 2026.
West Virginia enacted a 5% across the board income tax cut in 2026, retroactive to January 1, 2026. The updated five bracket schedule applies to individual, joint, and head of household filers.
West Virginia is a better state to model carefully when you are comparing job offers, relocations, or remote-work options because state withholding can materially change annual take-home pay.
Federal Income Tax
Federal income tax uses progressive brackets: higher income is taxed at higher rates, not all at one rate. The standard deduction reduces taxable income before brackets apply, and your W-4 affects how much is withheld through the year.
Social Security
Social Security tax (FICA) is 6.2% of wages up to the annual wage base ($184,500 in 2026). Both employee and employer pay this amount; this calculator shows the employee portion.
Medicare
Medicare tax is 1.45% on all wages with no cap. High earners pay an additional 0.9% on wages above $200,000 (single) or $250,000 (married filing jointly).