West Virginia paycheck calculator, 2026
West Virginia uses a formula-driven schedule with rates that have been stepping down under legislated reductions, so the figure that applies depends on the tax year. Withholding is claimed on the state form with exemptions rather than allowances. Our 2026 figures are still being cross-checked, so this page shows the rules and sources rather than an estimate.
West Virginia withholding rates, 2026
| Taxable income over | Base tax | Rate on excess |
|---|---|---|
| $0.00 | $0.00 | 2.11% |
| $10,000.00 | $211.00 | 2.81% |
| $25,000.00 | $632.50 | 3.16% |
| $40,000.00 | $1,106.50 | 4.22% |
| $60,000.00 | $1,950.50 | 4.58% |
What the West Virginia withholding form asks for
| Field | What it does | Where it appears |
|---|---|---|
| WV/IT-104 exemptions | — | Form WV/IT-104 |
| Two earners or two jobs | — | Form WV/IT-104 withholding table election |
Notes and caveats
- NFC's public tax-map formula still shows the 2025 rates; West Virginia Form IT-100.2A dated March 2026 publishes lower 2026 rates. The current state table is encoded and both sets are recorded in table provenance.
Sources
Every figure on this page is transcribed from a published source and carries the date it was read. Where two sources disagree, the disagreement is recorded rather than resolved silently.
- West Virginia Tax Division Form IT-100.2A (March 2026) — read 2026-07-19 · cross-checked against NFC-25-1739898749 (stale comparison)
- allowance — West Virginia Tax Division Form IT-100.2A, March 2026 , 2026 exemption allowance · read 2026-07-19
- oneEarnerRates — West Virginia Tax Division Form IT-100.2A, March 2026 , 2026 optional one-earner percentage table · read 2026-07-19
- twoEarnerRates — West Virginia Tax Division Form IT-100.2A, March 2026 , 2026 two-earner/two-job percentage table · read 2026-07-19
This is an estimate of payroll withholding, not tax advice, and not a prediction of your final tax bill. Withholding is what your employer sends in during the year; what you actually owe is settled when you file.