Does West Virginia have state income tax?
West Virginia uses a progressive state income tax with a top marginal rate of 4.82% on the highest earners; most salaries fall well below the top bracket.
Instant answer for a $100,000 West Virginia salary
On a $100,000 gross salary in West Virginia, your take-home pay is approximately $75,199/year ($6,267/month) after federal income tax, FICA, and West Virginia state tax. West Virginia uses a progressive state income tax with a top marginal rate of 4.82% on the highest earners; most salaries fall well below the top bracket.
Annual take-home
$75,199
On $100,000 gross
Monthly net pay
$6,267
Take-home per month
Effective tax rate
24.80%
Federal + FICA + state
West Virginia state tax
$3,982
On $100,000 gross
Enter your own gross salary below, pre-set to West Virginia state tax, to see your exact 2026 federal, FICA, and state tax breakdown.
Federal tax + FICA is always included; state tax is optional. Select a state below to add it, it varies enormously (Texas and Washington charge none; California and New York City charge 13%+ combined), so leaving "No state selected" shows the federal baseline every W-2 employee pays.
2026 tax year, single filer. Standard deduction $16,100 (federal).
Common salaries:
Take-home pay
$75,199
Take-home for the full year.
Per month
$6,267
Per biweekly check
$2,892
Per week
$1,446
Effective tax rate
24.8%
How your $100,000 is split
$75,199
75.2%
$13,170
13.2%
$7,650
7.6%
$3,982
4.0%
| Gross salary | $100,000 |
| Federal tax | -$13,170 |
| Social Security | -$6,200 |
| Medicare | -$1,450 |
| State income tax (West Virginia) | -$3,982 |
| Total deductions | -$24,802 |
| Net take-home (annual) | $75,199 |
Calculations use 2026 federal tax brackets and FICA (Social Security + Medicare) figures for a single filer. State tax, where selected, uses that state's own 2026 brackets or flat rate; New York additionally stacks New York City's local income tax on top. Leaving "No state selected" shows the federal-only baseline. Does not account for 401(k) contributions, HSA contributions, itemized deductions, or filing statuses other than single. For precise figures, consult the IRS or a tax professional.
Single filer, standard deduction, no pre-tax 401(k) or HSA contributions.
| Salary | Federal tax | FICA | West Virginia tax | Take-home | Per biweekly check |
|---|---|---|---|---|---|
| $40,000 | $2,620 | $3,060 | $1,166 | $33,155 | $1,275 |
| $60,000 | $5,020 | $4,590 | $2,054 | $48,337 | $1,859 |
| $80,000 | $8,770 | $6,120 | $3,018 | $62,093 | $2,388 |
| $100,000 | $13,170 | $7,650 | $3,982 | $75,199 | $2,892 |
| $125,000 | $18,734 | $9,563 | $5,187 | $91,517 | $3,520 |
| $150,000 | $24,734 | $11,475 | $6,392 | $107,400 | $4,131 |
| $200,000 | $36,734 | $14,339 | $8,802 | $140,126 | $5,389 |
| $250,000 | $51,304 | $15,514 | $11,212 | $171,971 | $6,614 |
The same $75,199 annual take-home split across a year of paychecks.
Weekly
$1,446
52 paychecks a year
Biweekly
$2,892
26 paychecks a year
Semimonthly
$3,133
24 paychecks a year
Monthly
$6,267
12 paychecks a year
Rates apply to West Virginia taxable income, which is your salary minus the $0 state standard deduction or exemption used here for a single filer.
| Taxable income | Rate |
|---|---|
| $0 to $10,000 | 2.22% |
| $10,000 to $25,000 | 2.96% |
| $25,000 to $40,000 | 3.33% |
| $40,000 to $60,000 | 4.44% |
| Over $60,000 | 4.82% |
West Virginia uses a progressive state income tax with a top marginal rate of 4.82% on the highest earners; most salaries fall well below the top bracket.
On a $100,000 gross salary in West Virginia for 2026, estimated take-home is $75,199 per year ($6,267 per month), after $13,170 in federal income tax, $7,650 in FICA, and $3,982 in West Virginia state tax. That's an overall effective rate of 24.80%.
West Virginia's top marginal state income tax rate is 4.82%, which applies only to the highest slice of income above that state's top bracket threshold; most salaries are taxed at a blend of lower rates below that.
Moving from West Virginia to a zero-tax state like Texas, Florida, or Washington would save the $3,982 in state tax shown above on a $100,000 salary, with federal tax and FICA unchanged either way. At higher salaries the gap widens further since West Virginia's top bracket keeps applying while a zero-tax state's bill stays at $0.
About $2,892 every two weeks (26 paychecks), or $3,133 if you're paid semimonthly (24 paychecks), after federal income tax, FICA, West Virginia state tax. Once your year-to-date pay passes the $184,500 Social Security wage base, the 6.2% Social Security deduction stops and later paychecks get bigger.
It uses 2026 IRS federal tax brackets and standard deduction (Rev. Proc. 2025-32), 2026 Social Security/Medicare rates, and West Virginia's own 2026 state tax rates, for a single filer claiming the standard deduction. It doesn't account for pre-tax 401(k)/HSA contributions, itemized deductions, dependents, other filing statuses, or (outside NYC) local/county/city income tax. Always verify with the IRS, West Virginia's revenue department, or a tax professional for precise figures.
West Virginia take-home figures use 2026 IRS federal tax brackets and standard deduction (Rev. Proc. 2025-32), 2026 FICA (Social Security + Medicare) figures, and West Virginia's own 2026 state tax rules, for a single filer. Excludes 401(k)/HSA contributions and other credits or deductions, and (outside NYC) local/county/city income tax. State disability and paid-leave premiums use 2026 state agency rates and are shown in the salary table only. Always confirm with the IRS, West Virginia's revenue department, or a tax professional for your exact position.