How West Virginia withholding works
- Subtract $2,000 a year for each exemption claimed ($76.92 per biweekly paycheck).
- Apply the percentage table for your pay period: the two-earner table (married, both working, or two jobs) or the one-earner table (single, head of household, or married with a non-working spouse). Rates run from 2.11% to 4.58%.
The March 2026 tables reflect the rate cut that applies back to 1 January 2026.
Worked example: $60,000 in West Virginia
Single, $60,000 salary, paid every two weeks, West Virginia
Gross pay is $2,307.69 per paycheck. Federal income tax is $193 and Social Security and Medicare $177. West Virginia withholds $72. Take-home pay is $1,866 per paycheck, or $48,524 a year.
Take-home pay per paycheck$1,866.3026 paychecks a year
- Take-home pay per year
- $48,524
- Federal income tax withheld
- $193.08
- West Virginia income tax withheld
- $71.772.11%–4.58% brackets
| Item | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | −$193.08 | −$5,020.08 |
| Social Security (6.2%) | −$143.08 | −$3,720.08 |
| Medicare (1.45%) | −$33.46 | −$869.96 |
| West Virginia income tax | −$71.77 | −$1,866.02 |
| Take-home pay | $1,866.30 | $48,523.86 |
At $100,000 a year, take-home pay is about $75,489 a year.