West Virginia withholds on two sets of tables, and the default is the more expensive one. Unless you check line 5 on Form IT-104, your employer uses the Two Earner / Two or More Jobs tables, whatever your filing status. Line 5 is for single workers, heads of household, and married workers whose spouse does not work, who hold only one job; checking it moves you to the Optional One Earner / One Job tables, which withhold less. Many people never see that line, so a quick look at the IT-104 you signed can explain a state line that seems high.
Before the tables apply, each exemption on the IT-104 takes a fixed amount off your wages: one for yourself, one for your spouse unless your spouse claims it on their own certificate, and one for each dependent. With no IT-104 on file, none are taken. The state then rounds each paycheck’s withholding to the nearest whole dollar.
The rates came down this year. A rate cut signed into law applied back to the start of the year, but the new tables were published only in spring, so early paychecks were withheld at the older rates and the overpayment is settled on the return. The calculator below uses the new tables for every paycheck.
Reciprocity covers all five neighbors: Kentucky, Maryland, Ohio, Pennsylvania and Virginia. A resident of one of those states whose only West Virginia income is wages files Form IT-104NR and has no West Virginia tax withheld. If that person also has other West Virginia income, such as rent or business income, the exemption does not apply. For workers living in the Northern Panhandle or the Eastern Panhandle, where commuting into Ohio, Pennsylvania, Maryland or Virginia is routine, the same agreements run the other way.
West Virginia has no state disability or family leave levy. Some cities, Charleston among them, charge a flat weekly service fee on people who work within city limits, withheld by the employer as its own line. Those fees are not in our tables, so the result below leaves them out.
How West Virginia taxes your paycheck
State income tax withholding
On the tax return, West Virginia taxes income in brackets, and the rate on the highest bracket is 4.58%. Employers' withholding tables use the same rates, so the highest slice of pay is withheld at 4.58% too. The withholding figures here follow West Virginia's own instructions for employers.
For a single filer paid every two weeks, West Virginia withholds 2.8% of a $30,000 salary and 4.2% of $150,000:
| Salary | West Virginia tax withheld | Share of pay |
|---|---|---|
| $30,000 | $832 | 2.8% |
| $50,000 | $1,690 | 3.4% |
| $75,000 | $2,834 | 3.8% |
| $100,000 | $3,978 | 4.0% |
| $150,000 | $6,266 | 4.2% |
City and county taxes
Some West Virginia cities, counties or school districts charge a tax on wages, but none is in our 2026 tables yet. Choose "Other / not listed" in the calculator and enter the rate shown on your pay stub.
Living in one state and working in another
West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. A resident of one of them who works in West Virginia can have only home-state tax withheld if the conditions below are met.
West Virginia doesn't withhold from residents of Kentucky, Maryland, Ohio, Pennsylvania or Virginia whose only West Virginia income is wages. You claim this on Form IT-104NR. If you also have other West Virginia income, such as rent or business income, an exception applies and West Virginia tax is withheld too.
For a job in any other state, West Virginia withholds as well but subtracts the other state's tax first, so the two are not added in full. Enter both states in the calculator to see it; the guide to reciprocity agreements covers the rest.
West Virginia take-home pay by salary
Net pay per paycheck at each salary, single with no 401(k), benefits or extra withholding, living and working in West Virginia. It runs from $978.96 every two weeks on $30,000 to $4,135.58 on $150,000. For a 401(k), health premiums or a different filing status, use the calculator above.
| Salary | Weekly | Every two weeks | Twice a month | Monthly | Year |
|---|---|---|---|---|---|
| $30,000 | $489.47 | $978.96 | $1,060.20 | $2,121.42 | $25,453 |
| $40,000 | $636.01 | $1,272.00 | $1,378.00 | $2,756.00 | $33,072 |
| $50,000 | $781.52 | $1,564.05 | $1,694.78 | $3,388.59 | $40,665 |
| $60,000 | $928.04 | $1,855.07 | $2,009.58 | $4,020.17 | $48,232 |
| $75,000 | $1,129.48 | $2,259.94 | $2,448.36 | $4,896.70 | $58,758 |
| $90,000 | $1,319.40 | $2,638.81 | $2,859.04 | $5,718.08 | $68,609 |
| $100,000 | $1,445.70 | $2,892.38 | $3,133.17 | $6,266.33 | $75,202 |
| $125,000 | $1,760.68 | $3,522.36 | $3,815.31 | $7,631.63 | $91,581 |
| $150,000 | $2,067.29 | $4,135.58 | $4,480.29 | $8,959.58 | $107,525 |
Hourly pay after tax in West Virginia
At 40 hours a week, $25.00 an hour comes to $811.42 in a weekly paycheck and $42,168 over the year, which is $20.27 for each hour worked. Overtime, tips and a different schedule change these figures: switch the calculator to its Hourly tab to enter them.
| Hourly wage | Weekly paycheck | Year | Per hour after tax |
|---|---|---|---|
| $15.00 | $507.02 | $26,365 | $12.68 |
| $20.00 | $659.72 | $34,280 | $16.48 |
| $25.00 | $811.42 | $42,168 | $20.27 |
| $30.00 | $963.12 | $50,057 | $24.07 |
| $40.00 | $1,233.41 | $64,137 | $30.84 |
| $50.00 | $1,496.81 | $77,834 | $37.42 |
Worked example: the median wage in West Virginia
The median annual wage in West Virginia is $45,300: half of all jobs pay more and half pay less, in the Bureau of Labor Statistics wage survey for May 2025 (all occupations; survey date May 31, 2025). Paid every two weeks as a single filer, with no 401(k) or benefits, that salary works out like this.
| Line | Each paycheck | Year |
|---|---|---|
| Gross pay | $1,742.31 | $45,300.00 |
| Federal income tax | $125.23 | $3,255.97 |
| Social Security | $108.02 | $2,808.52 |
| Medicare | $25.26 | $656.76 |
| West Virginia income tax | $57.00 | $1,482.00 |
| Take-home pay | $1,426.80 | $37,096.75 |
You keep 81.9% of gross pay. Of the $8,203 withheld, federal income tax is the largest part at $3,256, followed by Social Security at $2,809.
West Virginia paycheck questions
How much is $45,300 a year after taxes in West Virginia?
Paid every two weeks as a single filer with no pre-tax deductions, $45,300 a year in West Virginia leaves $37,097 after tax, or $1,426.80 a paycheck. Federal income tax takes $3,256 and Social Security and Medicare $3,465; West Virginia income tax takes $1,482. $45,300 is the median annual wage for all jobs in West Virginia in the Bureau of Labor Statistics survey for May 2025.
What is the top income tax rate in West Virginia on a paycheck?
On the tax return, West Virginia taxes income in brackets, and the rate on the highest bracket is 4.58%. Employers' withholding tables use the same rates, so the highest slice of pay is withheld at 4.58% too. At the median wage, West Virginia withholds 3.3% of gross pay.
Do cities or counties in West Virginia tax wages?
Some do, but none is in our 2026 tables yet. Pick "Other / not listed" in the calculator and enter the rate from your pay stub.
I live in another state and work in West Virginia. Which state withholds?
West Virginia has reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia. A resident of one of them who works in West Virginia can have only home-state tax withheld if the conditions below are met. West Virginia doesn't withhold from residents of Kentucky, Maryland, Ohio, Pennsylvania or Virginia whose only West Virginia income is wages. You claim this on Form IT-104NR. If you also have other West Virginia income, such as rent or business income, an exception applies and West Virginia tax is withheld too.
What is $75,000 a year biweekly in West Virginia?
$2,259.94 a paycheck, single, with no 401(k) or other deductions. Paid twice a month it is $2,448.36, and monthly $4,896.70. Over the year that is $58,758.
Sources
Rules checked . How we calculate.