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.
Federal Income Tax
Federal income tax uses progressive brackets — higher income is taxed at higher rates. The standard deduction reduces your taxable income before brackets apply. Your W-4 determines how much your employer withholds each pay period.
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).