What is West Virginia's income tax rate in 2024?

West Virginia uses graduated brackets from 2.36% to 5.12% for single filers after the 2023 rate cuts. The top 5.12% rate applies to taxable income above $60,000.

Does West Virginia have local income taxes?

A few West Virginia cities levy a flat City Service (head) fee per worker per pay period, such as Charleston, Huntington, and Parkersburg. This tool focuses on state and federal withholding; add any local fee separately.

How much is FICA on a West Virginia paycheck?

FICA is federal: 6.2% Social Security on wages up to the annual cap plus 1.45% Medicare on all wages, totaling 7.65%. An extra 0.9% Medicare surtax applies to high earners above $200,000.

Do pre-tax deductions lower West Virginia tax?

Yes. Traditional 401k and many benefit deductions reduce both federal and West Virginia taxable wages, so contributing more lowers your state and federal withholding on each check.

Is this an exact withholding amount?

It is a close estimate using bracket math and the standard deduction. Actual employer withholding follows the IT-104 allowances and IRS percentage-method tables, so your real check may differ slightly.

West Virginia Paycheck Calculator

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This calculator estimates your West Virginia take-home pay by subtracting federal income tax, Social Security and Medicare (FICA), and West Virginia state income tax from your gross wages, for any pay frequency.

How it works

The tool annualizes your gross pay, subtracts pre-tax deductions, and applies three layers of tax:

FICA      = 6.2% SS (up to $168,600) + 1.45% Medicare (all wages)
Federal   = simplified 2024 brackets after the standard deduction
WV state  = 2.36%–5.12% graduated brackets after standard deduction

West Virginia’s 2024 single-filer brackets run 2.36% up to $10,000, 3.15% to $25,000, 3.54% to $40,000, 4.72% to $60,000, and 5.12% above $60,000. Married filing jointly uses the same brackets but each spouse may split income.

Example

A single West Virginia worker earning $1,500 biweekly ($39,000/year) with no pre-tax deductions pays roughly $98 federal, $115 FICA, and $52 West Virginia tax per check, leaving about $1,235 take-home each pay period.

Notes

This is an estimate, not payroll advice. It uses the standard deduction and simplified federal brackets; it does not model every credit, the IT-104 allowance system, or city head fees that some West Virginia municipalities charge. Confirm exact withholding with your employer and the West Virginia Tax Division.