West Virginia Take-Home Pay Calculator

Q: What are West Virginia's state income tax rates?

West Virginia uses five brackets for 2025 ranging from 2.22% to 4.82%. The rates have been cut twice in recent years — a 21.25% across-the-board cut in 2023, and a further 5% cut effective retroactively to January 1, 2026.

Q: Does West Virginia have a standard deduction?

No — West Virginia uses a personal exemption instead, $2,000 per taxpayer and dependent, which reduces taxable income before the brackets apply.

Q: Does West Virginia tax Social Security benefits?

West Virginia has been phasing out its tax on Social Security benefits in recent years, moving toward a full exemption — check the current phase-in percentage for the tax year in question.

Q: Does West Virginia have local city income tax?

No general local income tax on wages, though some municipalities charge a small flat municipal service fee unrelated to income.

Estimate your West Virginia paycheck using WV's 2025 state tax brackets, plus federal income tax and FICA.

Written by the Calculator Index team · Source: West Virginia State Tax Division 2025 tax brackets; IRS 2025 federal figures · Last reviewed September 2026

Take-home pay per paycheck

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Annual take-home

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Monthly take-home

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Federal income tax

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West Virginia state tax

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Social Security (6.2%)

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Medicare (1.45%+)

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What comes out of a West Virginia paycheck

Net pay = Gross − Federal income tax − WV State income tax − Social Security − Medicare − Pre-tax deductions

West Virginia applies five brackets from 2.22% to 4.82% for 2025. Rather than a standard deduction, West Virginia uses a $2,000 personal exemption per taxpayer and dependent. The state has cut rates twice in recent years: a broad 21.25% cut in 2023, and a further 5% cut made retroactive to January 1, 2026.

Worked example — $80,000, single, biweekly

WV-taxable income: $80,000 − $4,000 pre-tax − $2,000 personal exemption = $74,000. WV tax on $74,000 (2.22%-4.82% brackets) ≈ $2,724.

Federal tax (on $61,000 taxable) ≈ $8,334 · WV state tax ≈ $2,724 · Social Security $4,960 · Medicare $1,160.

Annual take-home ≈ $58,822 → about $2,262 per biweekly paycheck (73.5% of gross).

West Virginia 2025 tax brackets (single filers)

Taxable income	Rate
$0 – $10,000	2.22%
$10,000 – $25,000	2.96%
$25,000 – $40,000	3.33%
$40,000 – $60,000	4.42%
Over $60,000	4.82%

The 2026 tax year brings the top rate down further to 4.58%, part of the second recent round of cuts.

Common mistakes when estimating West Virginia take-home pay

Using pre-2023 bracket rates. Both the 2023 and 2026 cuts significantly lowered rates from what they were previously.
Confusing the personal exemption with a standard deduction. WV uses a smaller, fixed per-person exemption amount.
Assuming Social Security is fully taxed. WV has been phasing out taxation of Social Security benefits.

Frequently asked questions

What are West Virginia's state income tax rates?

Five brackets for 2025 from 2.22% to 4.82%, after two recent rounds of rate cuts.

Does West Virginia have a standard deduction?

No — it uses a $2,000 per-person personal exemption instead.

Does West Virginia tax Social Security benefits?

It's being phased out toward full exemption — check the current year's phase-in percentage.

Does West Virginia have local city income tax?

No general local income tax, though some municipalities charge a small flat service fee.

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Note: Simplified estimate using 2025 state and federal figures; excludes the Social Security phase-out, credits, and benefit specifics. Not tax advice. Figures: 2025 West Virginia and federal tax year. Last reviewed: September 2026.