West Virginia Payroll · Graduated 2.22%–4.82% · Form WV/IT-104 · IRS Publication 15-T
West Virginia Paycheck Calculator 2025
Estimate your West Virginia take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, and the graduated West Virginia income tax using the IT-100.2A percentage method: it subtracts $2,000 for each Form WV/IT-104 exemption before applying the 2.22 percent to 4.82 percent schedule on the two-earner default table or the optional one-earner table. Uses 2025 IRS Publication 15-T and the 2025 West Virginia withholding tables.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional federal withholding per paycheck
West Virginia Tax (Form WV/IT-104)
Employers use the two-earner table for everyone unless the employee requests the lower one-earner table on Form WV/IT-104. A single person with one job usually qualifies for the one-earner table.
From Form WV/IT-104. Each exemption removes $2,000 of annual wages before tax. No IT-104 on file means zero exemptions.
Additional West Virginia withholding requested on the IT-104.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full West Virginia payroll picture, including how the IT-100.2A formula reconciles on Form IT-140, the 2026 rate cut, the two-earner versus one-earner table rule, the reciprocity agreements with five neighbors, city service fees, and the employer unemployment obligations? Read the West Virginia Payroll Taxes guide.
West Virginia Payroll Taxes Guide →Short Answer
This West Virginia paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and the graduated West Virginia income tax. West Virginia withholds by annualizing wages, subtracting $2,000 per Form WV/IT-104 exemption, then applying the 2.22 percent to 4.82 percent schedule on the two-earner default table or the optional one-earner table, rounded to the nearest whole dollar. For a single West Virginia worker earning $65,000 per year paid biweekly with one exemption on the one-earner table, gross pay is about $2,500 per period, and net take-home is roughly $1,996 after about $227 of federal withholding, FICA, and about $85 of West Virginia income tax. West Virginia has no income-tax-based local wage tax and no state disability or family leave deduction.
Key Takeaways
- West Virginia withholds a graduated income tax on every paycheck. This calculator applies the IT-100.2A percentage method: annualize wages, subtract $2,000 per Form WV/IT-104 exemption, then apply the 2.22 percent to 4.82 percent schedule on the two-earner or one-earner table, divide by pay periods, and round to the nearest whole dollar.
- West Virginia publishes two tables. The two-earner table is the default the employer must use; the lower one-earner table applies only when the employee requests it on Form WV/IT-104. A single one-job worker who never files an IT-104 is withheld on the higher two-earner table and over-withholds about $200 a year.
- Each IT-104 exemption is worth $2,000 of annual wages, about $96 of annual withholding at the 4.82 percent band. Claiming zero exemptions taxes the full wage.
- West Virginia cut income tax rates for 2026 by about 5 percent: the 2025 schedule tops at 4.82 percent while the 2026 schedule tops at 4.58 percent. This calculator is labeled 2025; the West Virginia Payroll Taxes guide covers the 2026 schedule.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to the 2025 wage base of $176,100; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000.
- West Virginia has reciprocity with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia (Form WV/IT-104R), no employee-paid disability, family leave, or unemployment deduction, and no income-tax-based local wage tax. For supplemental pay such as bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2025 West Virginia Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $176,100 (2025) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| West Virginia Income Tax | 2.22%–4.82% | Withholding rate schedule | Graduated. Withheld via the IT-100.2A percentage method after $2,000 per IT-104 exemption, using the two-earner or one-earner table, rounded to whole dollars. |
| IT-104 exemption | – | $2,000 each | From Form WV/IT-104. Reduces annual wages before tax. |
| City Service Fee (some cities) | Flat weekly fee | – | Charleston $3/wk, Huntington $5/wk, Parkersburg $2.50/wk, Weirton $2/wk on people working in the city. Not modeled here. |
| Employee disability / family leave | None | – | West Virginia has no state disability or paid-leave payroll deduction. |
| Employee unemployment (UI) | None | – | Unemployment is employer-funded; the 2026 taxable wage base is $9,500. |
| Local income tax | None | – | No percentage-of-wages city or county income tax anywhere in West Virginia. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $176,100 wage base for 2025. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2025:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
West Virginia Income Tax Withholding
West Virginia withholds income tax using the percentage method in Form IT-100.2A. Unlike a flat-rate state, West Virginia applies a graduated rate schedule to the annual wage after exemptions, choosing between two tables. The steps are:
- Annualize the per-period gross pay (multiply by pay periods per year).
- Multiply the number of Form WV/IT-104 exemptions by $2,000 and subtract that from the annual wage. If the result is zero or less, no West Virginia tax is withheld.
- Apply the graduated withholding rate schedule below for the chosen table, divide by pay periods, and round to the nearest whole dollar.
| Annual wage after exemptions (two-earner / two or more jobs, the default) | Withholding |
|---|---|
| $0 to $7,500 | 2.22% of the wage |
| $7,500 to $18,750 | $166.50 + 2.96% of the excess over $7,500 |
| $18,750 to $30,000 | $499.50 + 3.33% of the excess over $18,750 |
| $30,000 to $45,000 | $874.13 + 4.44% of the excess over $30,000 |
| Over $45,000 | $1,540.13 + 4.82% of the excess over $45,000 |
| Annual wage after exemptions (optional one-earner / one job) | Withholding |
|---|---|
| $0 to $10,000 | 2.22% of the wage |
| $10,000 to $25,000 | $222.00 + 2.96% of the excess over $10,000 |
| $25,000 to $40,000 | $666.00 + 3.33% of the excess over $25,000 |
| $40,000 to $60,000 | $1,165.50 + 4.44% of the excess over $40,000 |
| Over $60,000 | $2,053.50 + 4.82% of the excess over $60,000 |
These are the 2025 West Virginia annual percentage-method withholding rates from Form IT-100.2A (October 2024 edition), which reflect the HB 2526 trigger reduction and the SB 2033 cut that both took effect for tax year 2025. The calculator applies the annual schedule, divides by pay periods, and rounds to the nearest whole dollar, matching the state's per-period tables. Your final West Virginia income tax is settled on Form IT-140, where the statutory brackets and the actual deductions and credits apply. Because withholding is an estimate, small differences are reconciled at filing.
What West Virginia Does Not Deduct
West Virginia has no state disability insurance, no paid family leave payroll deduction, and no employee unemployment tax. Unemployment insurance is funded entirely by employers through WorkForce West Virginia. There is no percentage-of-wages local income tax anywhere in the state, though several cities charge a flat weekly City Service Fee on people who work in the city, which is a fixed dollar amount rather than a share of wages and is not modeled here.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Dylan earns $65,000 per year at a firm in Charleston. He is paid biweekly, files single on his W-4, claims one exemption on his WV/IT-104, and requested the one-earner table because he has a single job. His biweekly gross is $65,000 ÷ 26 = $2,500.00.
West Virginia income tax detail (annualized): one exemption removes $2,000, so the annual wage after exemptions is $65,000 − $2,000 = $63,000. On the one-earner table that is $2,053.50 + 4.82% of ($63,000 − $60,000) = $2,198.10 for the year, divided by 26 and rounded to $85.00 per paycheck. His effective West Virginia rate is about 3.4% of gross. If Dylan had never filed an IT-104 requesting the one-earner table, his employer would use the higher two-earner default table and withhold about $93 per check, roughly $208 more a year.
Scenario 2: Married Two-Earner Household
Maria earns $95,000 as a project manager in Morgantown. She is paid biweekly, is married filing jointly on her W-4, claims two IT-104 exemptions, and her household uses the two-earner table because both spouses work. Her biweekly gross is $95,000 ÷ 26 = $3,653.85.
Maria's West Virginia tax: two exemptions remove $4,000, so the annual wage after exemptions is $95,000 − $4,000 = $91,000, which on the two-earner table is $1,540.13 + 4.82% of ($91,000 − $45,000) = $3,757.33 for the year, divided by 26 and rounded to $145.00. The two-earner table is designed to prevent under-withholding for couples where both spouses work, so it is the correct choice for Maria's household. A single-earner married couple could file an IT-104 to elect the lower one-earner table instead.
Practitioner Insight
The most common West Virginia surprise we see is a single person with one job who is on the two-earner default table and over-withholding all year. West Virginia tells employers to use the higher two-earner table for everyone unless the worker asks for the one-earner table on Form WV/IT-104, and most people never file the form. The fix is one certificate: electing the one-earner table drops the withholding a few dollars a check, roughly $200 a year for a $65,000 single earner. It is not a large number, but it is money sitting with the state until the refund.
The second pattern is the 2026 rate cut catching people off guard. West Virginia has been reducing income tax rates in steps, and the withholding tables dropped again for 2026 by about 5 percent. Employees who compare a late-2025 stub to an early-2026 stub see the West Virginia line shrink even though nothing about their pay changed. We flag it so clients do not assume a payroll error.
The third thing we watch is border commuting, because West Virginia does have reciprocity. A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia who works in West Virginia can file Form WV/IT-104R so no West Virginia tax is withheld and they pay only their home state. The Eastern Panhandle sees a lot of this with Maryland and Virginia commuters. The mirror image also matters: a West Virginia resident working across one of those borders can usually have only West Virginia tax withheld.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to both federal and West Virginia income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate.
- 2026 rate cut: This calculator is labeled 2025 and uses the 2025 IT-100.2A schedule (top rate 4.82 percent). For 2026 West Virginia cut rates about 5 percent to a 2.11 to 4.58 percent schedule, so a 2026 paycheck has a slightly smaller West Virginia line.
- City service fees: Charleston, Huntington, Parkersburg, Weirton, and some other cities charge a flat weekly City Service Fee on people who work in the city. It is a fixed dollar amount collected by the employer, separate from the income tax, and is not included in this estimate.
- Reciprocity: A resident of Kentucky, Maryland, Ohio, Pennsylvania, or Virginia who files Form WV/IT-104R has no West Virginia income tax withheld. This calculator always withholds West Virginia tax, so it overstates withholding for a reciprocity-exempt commuter.
- Year-to-date Social Security cap: The calculator annualizes Social Security evenly. For a worker who passes the $176,100 wage base mid-year, actual Social Security withholding stops at that point rather than spreading across every paycheck.
Frequently Asked Questions
How is take-home pay calculated in West Virginia?
West Virginia take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), and West Virginia income tax withholding. Federal withholding uses IRS Publication 15-T. WV income tax is withheld with the IT-100.2A percentage method: annualize wages, subtract $2,000 for each Form WV/IT-104 exemption, then apply the graduated 2.22 percent to 4.82 percent withholding rate schedule using either the two-earner table (the default) or the optional one-earner table, and divide by pay periods, rounding to the nearest whole dollar. West Virginia has no local wage income tax withheld through the income tax and no employee-paid disability, family leave, or unemployment contribution.
What are West Virginia's income tax withholding rates for 2025?
West Virginia's IT-100.2A percentage method uses five graduated rates on the annual wage after exemptions for 2025: 2.22 percent, 2.96 percent, 3.33 percent, 4.44 percent, and 4.82 percent. These reflect the HB 2526 trigger cut and the SB 2033 reduction that both took effect for tax year 2025. For 2026 West Virginia cut rates about 5 percent more, so the schedule runs 2.11 percent to 4.58 percent.
What is the difference between the two-earner and one-earner WV tables?
West Virginia publishes two percentage-method tables. The two-earner or two-or-more-jobs table is the default the employer must use for every employee, and it withholds at a higher rate to prevent under-withholding for married couples filing jointly and workers with more than one job. The optional one-earner or one-job table applies a lower rate and is used only when the employee requests it on Form WV/IT-104. A single person with one job who never files an IT-104 asking for the one-earner table is withheld on the higher two-earner table and is typically over-withheld by roughly $200 a year.
What is a West Virginia IT-104 exemption worth?
Each exemption claimed on Form WV/IT-104 subtracts $2,000 of annual wages before West Virginia tax is figured. For a middle-income worker in the 4.82 percent band, one exemption lowers annual WV withholding by about $96 (2,000 times 4.82 percent). Claiming more exemptions lowers withholding; claiming zero raises it. An employee who files no IT-104 is withheld with zero exemptions on the two-earner table, the highest withholding.
Does West Virginia have a local city income tax?
West Virginia has no municipal or county wage income tax withheld through the state income tax. Several cities, including Charleston, Huntington, Parkersburg, and Weirton, do charge a flat weekly City Service Fee (for example $3 a week in Charleston) on people who work inside the city limits, collected by the employer. That fee is a fixed dollar amount, not a percentage of wages, and is separate from the graduated state income tax this calculator estimates.
Does West Virginia deduct disability or paid family leave from my paycheck?
No. West Virginia has no state disability insurance, no paid family and medical leave payroll deduction, and no employee unemployment tax. Unemployment insurance is funded entirely by employers through WorkForce West Virginia. The only West Virginia line on a pay stub is the state income tax, plus a flat City Service Fee if you work in a city that charges one.
Does West Virginia have income tax reciprocity with other states?
Yes. West Virginia has reciprocal income tax agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia. A resident of one of those states who works in West Virginia can file Form WV/IT-104R with the employer so no West Virginia income tax is withheld on the wages, and they pay income tax only to their home state. Reciprocity covers wage income only; other West Virginia-source income is still taxable.
What is the Social Security wage base for 2025?
The Social Security wage base for 2025 is $176,100. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages exceed $176,100 for the year. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
What To Do Next
If your West Virginia paycheck estimate looks off, first confirm you filed a Form WV/IT-104 with your employer and that the exemption count and table choice match what you intended; a single one-job worker should usually elect the one-earner table. Then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages. If you commute across a border from Kentucky, Maryland, Ohio, Pennsylvania, or Virginia, file Form WV/IT-104R so no West Virginia tax is withheld. To see how your withholding connects to your year-end return, read the West Virginia Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your West Virginia pay stub, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed state or federal refund, use the Refund Tracker.
Sources & Editorial Disclosure
- West Virginia Tax Division, Form IT-100.2A, Tables for Percentage Method of Withholding: two-earner and one-earner annual schedules and the $2,000 annual exemption. The March 2026 edition carries the 2026 rates (2.11% to 4.58%); the October 2024 edition carries the 2025 rates this calculator uses (2.22% to 4.82%)
- West Virginia Tax Division, Form IT-100.1A, Employer's Withholding Tax Tables: the two-earner-default rule, the HB 2526 and SB 2033 rate reductions effective tax year 2025, and the whole-dollar rounding instruction
- West Virginia Tax Division, TSD-381, Reciprocity: the reciprocal agreements with Kentucky, Maryland, Ohio, Pennsylvania, and Virginia (Form WV/IT-104R)
- IRS Publication 15-T (2025), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- Social Security Administration, 2025 Wage Base ($176,100)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS or the West Virginia Tax Division. For informational purposes only.