WEST VIRGINIA PAYCHECK CALCULATOR

West Virginia is in the middle of one of the more aggressive state income tax reduction pushes in the country. House Bill 2526, signed in 2023, applied a flat 21.25% across-the-board cut to every bracket, taking the old 3%-6.5% range down to 2.36%-5.12%. That wasn’t the end of it: Senate Bill 392, signed by Governor Patrick Morrisey on March 31, 2026 and made effective retroactively to January 1, 2026, cut every bracket again, landing on 2026’s range of 2.11% to 4.58%. Built into the original 2023 law is a mechanism for additional automatic reductions whenever state revenue targets are met, so West Virginia’s rate could keep falling in future years without needing fresh legislation every time.

What actually comes out of a West Virginia paycheck: federal income tax, Social Security (6.2%), Medicare (1.45%), and West Virginia’s own graduated state tax, calculated after a $2,000 personal exemption per filer rather than a traditional standard deduction. There’s no city or county income tax anywhere in West Virginia. One genuinely big change for 2026: Social Security benefits are now fully exempt from state tax for every resident regardless of income, a status West Virginia only just finished phasing in, more on that below. If you’re comparing offers, check the Kentucky paycheck calculator and Ohio paycheck calculator for two lower-flat-rate neighbors, or the Virginia paycheck calculator for another nearby comparison.

Federal Tax on a $70,000 Salary: The Worked Example

Here’s exactly how the calculator above lands on the federal number for a single filer earning $70,000 in 2026.

Step	Detail	Amount
Gross salary	Starting point	$70,000
Minus standard deduction	Single filer, 2026	-$16,100
Federal taxable income		$53,900
10% bracket	$0 – $12,400	$1,240
12% bracket	$12,400 – $50,400	$4,560
22% bracket	$50,400 – $53,900	$770
Total federal tax	Effective rate: 9.4% of gross	$6,570

West Virginia’s own math uses a much smaller reduction, just a $2,000 personal exemption, leaving $68,000 in West Virginia taxable income before its five brackets apply.

How West Virginia’s Five Brackets Apply on a $70,000 Salary

Step	Detail	Amount
Gross salary	Starting point	$70,000
Minus personal exemption	Single filer, 2026	-$2,000
West Virginia taxable income		$68,000
2.11% bracket	$0 – $10,000	$211
2.81% bracket	$10,000 – $25,000	$422
3.16% bracket	$25,000 – $40,000	$474
4.22% bracket	$40,000 – $60,000	$844
4.58% bracket	$60,000 – $68,000	$366
Total West Virginia state tax	Effective rate: 3.31% of gross	$2,317

Because West Virginia’s brackets step up gradually rather than jumping straight to the top rate, this $70,000 salary spreads its tax burden across all five tiers, keeping the effective rate well under the 4.58% top marginal rate.

West Virginia vs Neighboring States at $70,000 (Single)

Figures below use each state’s own 2026 deduction structure and published rates, same $70,000 gross salary, single filer, before local taxes or credits.

State	Income Tax Type	State Tax Owed	Estimated Net Pay
Ohio	Flat 2.75% above $26,050	~$1,150	~$57,280
Kentucky	Flat 3.5%	$2,332	$55,743
West Virginia	Graduated, 2.11%-4.58%	$2,317	$55,758
Virginia	Graduated, up to 5.75%	~$3,000	~$55,075

Ohio and Virginia figures are close estimates carried over from earlier comparisons rather than a full line-by-line bracket walk, so treat them as directional. West Virginia and Kentucky land within a few dollars of each other on this specific salary, even though their rate structures work completely differently, one graduated across five brackets, the other a single flat rate.

Where Your Paycheck Money Actually Goes

Follow a $70,000 West Virginia salary from gross to net, in the order it actually leaves your check. Federal income tax comes off first, calculated on taxable income after the federal standard deduction: $6,570 gone before anything else. Social Security takes a flat 6.2% next, applying to the full salary since it’s well under the $184,500 wage base for 2026: that’s $4,340. Medicare follows at 1.45% with no cap at all, adding $1,015. West Virginia’s own graduated state tax comes last, calculated on the $68,000 taxable figure after the $2,000 personal exemption, spread across all five brackets: $2,317. Add it all up and $14,242 leaves the paycheck before it’s yours, landing you at $55,758 for the year, or about $2,145 every two weeks on a standard biweekly schedule.

Two Rate Cuts in Four Years

West Virginia’s income tax reduction has come in two distinct waves rather than a single steady phase-down. House Bill 2526, signed in 2023, applied a uniform 21.25% cut across every existing bracket in one move, rather than adjusting each bracket by a different amount.

Tax Year	Top Rate	What Happened
2022 and earlier	6.5%	Original five-bracket structure
2023-2025	4.82%-5.12%	21.25% across-the-board cut under HB 2526
2026	4.58%	Further cut under SB 392, signed March 31, 2026

Because HB 2526’s original mechanism still includes provisions for additional automatic reductions when state revenue growth clears certain benchmarks, West Virginia’s rate isn’t necessarily done falling. Whether the next cut comes through another dedicated bill like SB 392 or through the automatic trigger depends on how state revenue performs in the years ahead.

West Virginia’s Tax Burden vs National Averages

Tax Type	West Virginia	National Picture
Income tax	Graduated, 2.11%-4.58%	Below the national median top rate
Sales tax (avg. combined)	6.59%	Close to the national average
Property tax (effective rate)	0.51%	Among the lowest in the country
Estate / inheritance tax	None	Matches most states

West Virginia’s property tax is one of its clearest advantages nationally, the median homeowner pays under $900 a year, and the state’s effective rate sits well below half the national average. West Virginia ranks 32nd overall on the Tax Foundation’s 2026 State Tax Competitiveness Index, a middle-of-the-pack result that reflects a tax system leaning more heavily on “other taxes” like severance taxes on the state’s coal and natural gas production than most states do, which is part of why West Virginia has had room to keep cutting income tax rates without a corresponding sales tax increase.

Retirees in West Virginia

West Virginia has become considerably more retiree-friendly in recent years. Social Security benefits are now fully exempt from state income tax for every resident starting with the 2026 tax year, the finish line of a phase-in that ran through 2025 with a 65% reduction generally and full exemption already available to lower-income filers. Military retirement pay and Railroad Retirement benefits are fully exempt. Income from West Virginia state or local government retirement plans for police officers, sheriffs and firefighters is also fully exempt. Homeowners age 65 or older, or those with a total and permanent disability, can exempt the first $20,000 of their home’s assessed value from property tax. Private pensions, 401(k) and IRA distributions generally remain subject to West Virginia’s regular graduated income tax rates.

Frequently Asked Questions

West Virginia’s income tax has come down twice in four years, and 2026 also marks the finish line for its Social Security phase-out, a meaningful year for the state’s tax picture on two fronts at once. Combined with genuinely low property taxes and no local income tax layer anywhere in the state, West Virginia’s overall tax burden on an ordinary paycheck has gotten measurably lighter than it was just a few years ago. The mechanism for further automatic cuts is still on the books, so the number on this page may not be the last word if revenue growth keeps pace in the years ahead.

Figures on this page are estimates for tax year 2026 based on published federal and state rates as of August 2026. They do not account for every credit, deduction, or local circumstance. Verify current figures with the West Virginia State Tax Division or a tax professional before filing.