A West Virginia paycheck has federal income tax, Social Security (6.2% up to the 2026 wage base of $184,500), and Medicare (1.45%), plus progressive West Virginia state income tax, and local income tax in some cities. On a $65,000 single-filer salary, estimated West Virginia take-home is about $50,833 a year, or $1,955 per biweekly paycheck.
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West Virginia: the local picture
West Virginia runs a graduated state income tax with a top rate of 5.12%. Several West Virginia cities levy a Service Fee or Municipal Service Tax (Charleston, Huntington, Wheeling, Morgantown, Parkersburg).
Every West Virginia worker pays federal income tax, calculated on the W-4 you submitted to your employer using the IRS Publication 15-T tables. Federal income tax is followed by FICA: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies once year-to-date wages cross $200,000 single or $250,000 married filing jointly.
West Virginia adds progressive state income tax. The bracket you fall into depends on filing status and taxable income. Verify current brackets with the WV State Tax Department.
Local taxes: West Virginia has cities or counties that levy local income tax on top of state tax. Common examples are noted on the local-tax page.
What changed recently in West Virginia
Top rate cut from 6.5% to 5.12% in 2023, with further cuts tied to revenue triggers.
Standard deduction adjusted.
Local service fees adjusted by individual cities.
West Virginia payroll quirks workers should know
Service fee line on West Virginia paychecks for work in cities that levy one.
WV/IT-104 form for state withholding.
Example breakdown
A hypothetical West Virginia worker on a $65,000 annual salary, paid bi-weekly, single filer, no extra adjustments. Educational only, your real paycheck differs.
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Frequently asked questions
Does West Virginia have state income tax?
Yes. West Virginia uses progressive brackets. Verify with the WV State Tax Department.
Are there local income taxes in West Virginia?
Yes. West Virginia has cities or counties that add local income tax on top of state tax. Check your specific city.
Does West Virginia have State Disability Insurance or Paid Family Leave premiums?
No. West Virginia does not have state-mandated SDI or PFL employee premiums.
Does West Virginia have daily-overtime rules?
No. West Virginia follows federal FLSA: 1.5x for hours above 40 in a workweek.
What is FICA on a West Virginia paycheck?
FICA is federal: 6.2 percent Social Security up to the annual wage base, plus 1.45 percent Medicare on every dollar. The 0.9 percent Additional Medicare Tax applies above $200,000 single or $250,000 married filing jointly. FICA applies in every state.
Where do I verify West Virginia state tax withholding?
The WV State Tax Department (https://tax.wv.gov/) is the authoritative source. For your specific paycheck, contact your employer's payroll team or a CPA.
What is the Service Fee on my Charleston paycheck?
Charleston (and several other WV cities) Municipal Service Fee. Small flat weekly amount per worker, funds city services.