West Virginia paycheck withholding calculator
Estimate how your paycheck withholding compares with a simplified annual West Virginia income tax estimate. Enter your yearly wages and the state tax amounts from your paystub. Review the assumptions before changing payroll settings.
West Virginia tax snapshot: West Virginia taxes wages with 5 graduated brackets ranging from 3% to 5.25%. The personal exemption is $2,000. To change West Virginia withholding, file West Virginia Form WV/IT-104 with your employer.
Check your West Virginia paycheck withholding
Enter your yearly wages and the state tax amounts from your paystub. This is a planning estimate, not your final state tax bill.
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West Virginia income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| $0 to $10,000 | 3% |
| $10,000 to $25,000 | 4% |
| $25,000 to $40,000 | 4.5% |
| $40,000 to $60,000 | 5% |
| $60,000 and over | 5.25% |
Personal exemption $2,000. Filing status, deductions, credits, and local taxes can change your actual withholding.
How to adjust West Virginia withholding
File West Virginia Form WV/IT-104 with your employer to change West Virginia paycheck withholding. Confirm you have the current-year version, enter only the lines your situation requires, and check your next paystub's state-tax line to verify the change took effect within one or two pay periods.
What is the West Virginia state income tax rate?
West Virginia uses graduated brackets from 3% to a top rate of 5.25%. This is a planning estimate — check current state instructions for your filing status and year.
What form changes West Virginia withholding?
West Virginia Form WV/IT-104. Ask HR for the current-year version; payroll generally applies the change within one or two pay periods.