West Virginia Paycheck Calculator - WV Take-Home Pay Estimate

Enter your gross pay, pay frequency, filing status, and WV/IT-104 exemptions into the West Virginia paycheck calculator to see net pay after the state bracket tax, FICA, and federal withholding.

Updated: July 17, 2026 • Free Tool

West Virginia Paycheck Calculator

How often you are paid. This sets how many pay periods occur each year.

$

Total wages before any deductions for this pay period.

Used for the Additional Medicare Tax threshold on Medicare and your WV/IT-104 election.

$

401(k), traditional IRA, health insurance, HSA, or other amounts taken before tax.

$

Roth 401(k), garnishments, union dues, or other amounts taken after tax.

$

Federal income tax withheld this period from your Form W-4. Enter the amount on your stub.

Results

Net (Take-Home) Pay
$0
West Virginia State Tax $0
FICA (Social Security + Medicare) $0
Federal Income Tax $0
Total Deductions $0
Effective Deduction Rate 0%

What Is the West Virginia Paycheck Calculator?

The West Virginia paycheck calculator estimates take-home pay on a West Virginia pay stub after state and federal taxes and deductions. West Virginia does not use a flat rate; its personal income tax is graduated, so the state line depends on how much taxable income you earn over the year. Seeing the brackets applied to a single check helps you understand the net number before it reaches your bank.

  • New West Virginia job offer: Turn a gross salary offer into the net amount that actually lands in your account after West Virginia tax.
  • Changing allowances: See how adjusting the allowances on your WV/IT-104 shifts the West Virginia tax withheld.
  • Side-by-side pay frequencies: Check whether weekly, biweekly, or monthly pay changes your per-period West Virginia withholding.

West Virginia does not have local city or county income taxes, so the only state line on your stub is the West Virginia bracket tax. What remains on the paycheck is the federal piece, the state bracket, and your own deductions.

The calculator works for any pay frequency and shows a full breakdown: gross pay, pre-tax deductions, FICA, West Virginia state tax, federal withholding, post-tax deductions, and net pay.

Because West Virginia applies the same bracket schedule whether you file single or jointly, the state line is driven mostly by taxable income rather than by household shape. That makes the calculator a steady way to compare two job offers in the state without relearning a different tax rule each time.

If you want the period amount from a yearly figure first, the annual income calculator converts the salary before West Virginia tax is applied.

How the West Virginia Paycheck Calculator Works

The tool annualizes your per-period pay, applies each tax to the right base, then divides back to the pay period so the result matches a real stub.

annualGross = grossPay x periods; taxable = max(0, annualGross - preTax); wvTax = bracket(taxable); netPay = gross - preTax - FICA - wvTax - federal - postTax
  • Annualized gross: Per-period gross pay multiplied by the number of pay periods per year (26 for biweekly).
  • Taxable base: Pre-tax deductions are subtracted, because 401(k) and insurance amounts are not subject to West Virginia tax or FICA.
  • State bracket tax: West Virginia rates of 3.00%, 4.00%, and 5.12% are applied to taxable income, then divided by the number of pay periods.
  • FICA: Social Security at 6.2% up to the annual wage base, plus Medicare at 1.45% and an extra 0.9% above the filing-status threshold.

Social Security stops once annualized taxable pay passes the wage base, but Medicare and the Additional Medicare Tax continue for the whole year. The calculator annualizes first, which is how your employer's year-to-date tracking works.

Because West Virginia tax runs through a bracket, it does not scale in a straight line with pay the way a flat-rate state does.

Biweekly $2,000, single, no deductions, $200 federal

Gross $2,000, biweekly (26/yr), single, pre-tax $0, federal $200.

Annual gross $52,000. Bracket: $900 + ($52,000 - $25,000) x 5.12% = $1,382.40. Per period: $87.78. FICA $153. Federal $200.

Net pay = $2,000 - $87.78 - $153 - $200 = $1,559.22.

About 22% of the check goes to taxes and withholding, and the West Virginia line sits between FICA and federal for this income.

According to the West Virginia Tax Division, West Virginia applies graduated rates of 3.00%, 4.00%, and 5.12% and imposes no local income tax on wages.

The gross to net calculator shows the same FICA-and-tax logic without the West Virginia-specific bracket.

Key Concepts Explained

A few terms decide most of the difference between gross and net on a West Virginia stub.

West Virginia bracket

West Virginia's personal income tax steps up 3.00%, 4.00%, then 5.12%, with each rate applied only to the income inside its band.

No local income tax

No city, county, or school district in West Virginia taxes wages, so no local line appears on your pay stub.

Progressive (marginal) tax

Higher taxable income is taxed at higher portions of the schedule, so your effective state rate stays below the top band you reach.

Pre-tax vs post-tax deductions

Pre-tax deductions lower the base for FICA and West Virginia tax; post-tax deductions such as Roth contributions come out after those taxes are computed.

Because West Virginia tax is computed on annualized pay, the share withheld from one check depends on how the year's income is spread across periods, not only on the bracket rate that applies to the annual total.

The bracket itself does not change with filing status the way federal brackets do; West Virginia applies the same rates regardless of how you file, while filing status matters only for the federal Medicare surtax threshold handled separately here.

If you are reversing the math from a known net pay, the net to gross calculator finds the gross that produces it before West Virginia withholding is taken.

How to Use This Calculator

You only need the numbers already printed on a recent West Virginia pay stub.

  1. 1 Pick your pay frequency: Select weekly, biweekly, semimonthly, or monthly so the annualization matches your schedule.
  2. 2 Enter gross pay: Type the per-period gross wages from the stub before any deductions.
  3. 3 Add deductions: Enter any pre-tax or post-tax deductions you have, such as a 401(k) or health premium.
  4. 4 Set federal withholding: Use the federal amount withheld shown on the stub so the estimate reflects your actual W-4.

A biweekly worker earning $2,000 with $200 federal withholding and no deductions sees about $1,559 deposited, with the West Virginia line near $88 per period.

For overtime or bonus periods the numbers shift because those checks carry different gross and sometimes different federal withholding, as the overtime paycheck calculator covers directly.

Benefits of Using This Calculator

A per-period estimate helps with everyday money decisions, not just tax season.

  • Realistic budgeting: Knowing net pay lets you build a budget on the amount that actually arrives, not the gross figure.
  • Allowance trade-offs: You can see how each WV/IT-104 allowance lowers West Virginia withholding in the current period.
  • Bracket awareness: Watching the effective rate climb as income crosses the $25,000 taxable mark shows why a raise can move you into the 5.12% band.

Pairing this with a review of a proposed raise shows how the extra pay flows through to take-home after the West Virginia bracket. The West Virginia paycheck calculator is most useful when you revisit it after each life change, such as a new W-4 or a change in allowances.

The per-period view also helps you spot an over- or under-withholding problem early. If the state line on the estimate sits well above or below your actual stub, the gap usually comes from a stale WV/IT-104 or a federal figure that no longer matches your filing picture, and you can fix the form before year-end rather than at filing time.

The salary calculator lays out the gross offer so you can then run it through West Virginia withholding here.

Factors That Affect Your Results

Three inputs move the answer the most.

Pre-tax deductions

The largest lever: each pre-tax dollar cuts the base for FICA and West Virginia tax, raising net pay more than the deduction alone.

WV/IT-104 allowances

Each allowance reduces West Virginia withholding, so claiming more lowers the state line and raises take-home in the current period.

Filing status

Sets the Additional Medicare Tax threshold, so married filing separately can add the 0.9% Medicare surtax at a much lower income.

  • The estimate uses the 2026 West Virginia graduated rates and FICA figures; rate or wage-base changes require updating those inputs.
  • Year-end true-up still happens through your state and federal returns; this calculator projects the per-period stub, not the final refund or bill.

Changing the pay frequency alone does not change your annual West Virginia tax, but it does change how that tax is spread across checks, which is why a biweekly and a monthly employee with the same salary can see different per-period state lines.

According to IRS Publication 15 (Circular E), Employee Social Security tax is 6.2% up to the annual wage base and Medicare is 1.45% with a 0.9% Additional Medicare Tax above filing-status thresholds.

Federal income tax is entered from your W-4 rather than computed from brackets, so very large or unusual federal figures should be checked with the federal income tax calculator.

West Virginia paycheck calculator showing gross pay, the state bracket tax, FICA, and net take-home pay
West Virginia paycheck calculator showing gross pay, the state bracket tax, FICA, and net take-home pay

Frequently Asked Questions

Q: What are the West Virginia state income tax brackets?

A: West Virginia uses a graduated rate structure of 3.00%, 4.00%, and 5.12%. The 3.00% rate applies to taxable income up to $10,000, 4.00% applies to income from $10,000 through $25,000, and 5.12% applies to income above $25,000. These brackets are applied to your annualized pay, then divided by your number of pay periods.

Q: Does West Virginia have local or city income taxes taken from paychecks?

A: No. West Virginia does not impose a city, county, or other local income tax on wages, so no local income tax line appears on your pay stub. Only federal income tax, FICA, and the West Virginia state bracket tax are withheld.

Q: How do exemptions on the WV/IT-104 reduce West Virginia withholding?

A: The WV/IT-104 form sets your state withholding allowances. More allowances reduce the amount of West Virginia tax withheld each period, which raises your net pay but can leave you with a smaller refund or a balance due at filing. The federal line on your stub is set by your separate W-4 form.

Q: Why does West Virginia use a bracket formula instead of a flat rate?

A: West Virginia applies marginal graduated rates so higher taxable income is taxed at higher portions of the bracket schedule rather than a single flat percentage. A worker with $30,000 of annual taxable income, for example, pays 3.00% on the first $10,000, 4.00% on the next $15,000, and 5.12% on the remaining $5,000.

Q: How do pre-tax deductions change my West Virginia net pay?

A: Pre-tax deductions such as a 401(k) contribution or health insurance premium reduce the wages that are subject to both the West Virginia state bracket tax and FICA. Because the taxable base is smaller, your state and FICA withholding drop, which increases your take-home pay compared with the same dollar amount taken as a post-tax deduction.

Q: What is the Additional Medicare Tax on a West Virginia paycheck?

A: The Additional Medicare Tax is a 0.9% federal surtax on wages above $200,000 for single and head-of-household filers, $250,000 for married filing jointly, and $125,000 for married filing separately. West Virginia itself does not add a surtax, but this federal layer raises the Medicare portion of your FICA once annualized pay crosses the threshold for your filing status.