How West Virginia state tax withholding works
West Virginia taxes wage income, so your employer withholds West Virginia income tax from each paycheck in addition to federal tax. You tell your employer how much to withhold on Form WV/IT-104 (West Virginia Employee's Withholding Exemption Certificate), the state’s counterpart to the federal Form W-4.
For 2026, West Virginia uses graduated tax rates. Each rate applies only to the income within its band — the single-filer schedule is:
| Rate | Taxable income over |
|---|---|
| 2.22% | $0 |
| 2.96% | $10,000 |
| 3.33% | $25,000 |
| 4.44% | $40,000 |
| 4.82% | $60,000 |
Enter your pay above to see your estimated West Virginia withholding per paycheck and per year, alongside your federal withholding and the exact W-4 entries.
West Virginia vs. federal withholding
Your West Virginia and federal withholding are figured separately. Federal withholding follows the IRS Publication 15-T tables and your Form W-4; West Virginia withholding follows the state’s own rates and your Form WV/IT-104. Getting one right doesn’t guarantee the other — this calculator handles both so you don’t owe a surprise bill to either the IRS or West Virginia.
Important West Virginia notes
- West Virginia has been cutting rates; the 2026 top rate is about 4.82%. Bracket detail is approximate — verify against the WV withholding tables.
Frequently asked questions
Sources & disclaimer
Federal figures use the 2026 IRS Publication 15-T. West Virginia withholding is based on the 2026 West Virginia income-tax structure; confirm exact figures and complete Form WV/IT-104 at the tax.wv.gov website.
This tool provides estimates for educational purposes and is not tax advice. State withholding is modeled from the state’s income-tax rules and may differ from the exact wage-bracket tables your employer uses. Verify against your pay stub and consult a qualified tax professional before submitting your W-4 or Form WV/IT-104.