💰 Free Payroll Calculator — 2026 Tax Year
Calculate your take-home pay with federal & state taxes
West Virginia Payroll Tax Overview for 2026
West Virginia levies a state income tax with rates ranging from 2.36-5.12%. When calculating payroll in West Virginia, employers must withhold both federal and state income taxes, along with FICA contributions (Social Security at 6.2% and Medicare at 1.45%).
West Virginia Income Tax Brackets (2026)
| Income Range | Tax Rate |
|---|---|
| $0.00 — $10,000.00 | 2.36% |
| $10,000.00 — $25,000.00 | 3.15% |
| $25,000.00 — $40,000.00 | 3.54% |
| $40,000.00 — $60,000.00 | 4.72% |
| $60,000.00 — and above | 5.12% |
Additional West Virginia Payroll Information
- Minimum Wage (2026): $8.75 per hour
- State Unemployment Insurance (SUI): 1.5-8.5% (employer-paid)
- Capital: Charleston
- Population: 1.8M
Note: Rates declining. Personal exemption $2000.
West Virginia Take-Home Pay Examples
See how much you'd take home at different salary levels in West Virginia (single filer, 2026 tax year):
| Annual Salary | Federal Tax | State Tax | FICA | Take-Home | Eff. Rate |
|---|---|---|---|---|---|
| $50,000.00 | $3,877.50 | $1,711.50 | $3,825.00 | $40,586.00 | 18.83% |
| $75,000.00 | $7,960.00 | $2,951.50 | $5,737.50 | $58,351.00 | 22.2% |
| $100,000.00 | $13,460.00 | $4,231.50 | $7,650.00 | $74,658.50 | 25.34% |
Employer Payroll Tax Cost in West Virginia
Employers in West Virginia must pay additional payroll taxes on top of each employee's salary. Here's the employer cost breakdown for a $75,000 salary:
Employer SS (6.2%)
$4,650.00
Employer Medicare (1.45%)
$1,087.50
FUTA (0.6%)
$42.00
Total Employer Cost
$80,779.50
+7.71% above salary
West Virginia Payroll FAQ
Payroll Calculators for Other States
Disclaimer: This West Virginia payroll calculator provides estimates for informational purposes only. Actual tax withholdings may vary based on local taxes, additional deductions, and individual circumstances. West Virginia tax rates are based on 2026 figures from the IRS and West Virginia Department of Revenue. Consult a qualified tax professional for accurate payroll advice.