TL;DR — West Virginia take-home

Paycheck math in West Virginia layers a graduated state schedule on top of federal brackets and FICA. The first dollars of state taxable income hit the lowest bracket; only the highest dollars hit the top rate. $100K gross → $75,136.

The West Virginia $75,136 take-home translates to $83,826 in real purchasing power because BEA's Regional Price Parity for West Virginia (89.6) sits below the national 100 baseline.

Reference take-home table — West Virginia (2026, single filer)

Gross W-2 Federal State FICA Take-home Effective rate
$40,000 $2,662 $1,186 $3,060 $33,092 17.3%
$60,000 $5,062 $2,040 $4,590 $48,308 19.5%
$80,000 $8,847 $3,004 $6,120 $62,030 22.5%
$100,000 $13,247 $3,968 $7,650 $75,136 24.9%
$130,000 $20,018 $5,414 $9,945 $94,624 27.2%
$160,000 $27,218 $6,860 $12,240 $113,682 28.9%
$200,000 $36,818 $8,788 $14,283 $140,111 29.9%

Standard deductions ($15,750 federal + state-specific 2026 figure) applied before bracket math. FICA = SS 6.2% to $183,600 + Medicare 1.45% (+0.9% above $200K). Local taxes (city/county) not in headline numbers.

How West Virginia taxes work — 2026 structure

Graduated brackets — effective rate runs below marginal

West Virginia uses a graduated (progressive) state income tax: 2.27–4.82% (graduated). The first dollars of taxable income hit the lowest bracket; only the highest dollars hit the top rate. Your effective state-tax rate is a weighted average of all brackets your income passes through.

At $100K gross, West Virginia's effective state rate runs noticeably below the top marginal because most of the income is in lower brackets. At $200K, more income clears the top bracket so effective creeps closer to marginal — visible in the reference table's effective-rate column above.

Real take-home — West Virginia cost of living adjusted

MetricWest Virginia value
BEA Regional Price Parity (all-items, 2023)89.6 (US = 100)
RPP — goods95.7
RPP — rents56.2
RPP — services87.8
$100K gross take-home (nominal)$75,136
Real take-home (purchasing power)$83,826

West Virginia sits below the national cost-of-living baseline (RPP 89.6), so a $75,136 nominal take-home expands to $83,826 in real purchasing power — a meaningful arbitrage at this income tier, particularly visible in rents at 56.2.

Compared with West Virginia's neighbors at $100K gross

State $100K take-home Effective rate Page
West Virginia (this page) $75,136 24.9%
Virginia $74,099 25.9% Virginia paycheck →
Ohio $77,058 22.9% Ohio paycheck →
Pennsylvania $76,033 24.0% Pennsylvania paycheck →
Kentucky $75,717 24.3% Kentucky paycheck →

Same single-filer assumptions across all rows. Federal + state + FICA only — local taxes not applied here.

Frequently asked — West Virginia paycheck

How current is the tax data on this West Virginia paycheck calculator?
Federal brackets are 2026 (IRS Rev. Proc. 2023-34, single filer). FICA wage base is the 2026 $183,600 figure. West Virginia state brackets are 2026 single-filer figures sourced from the West Virginia Department of Revenue or Tax Foundation 2026 individual income tax structure summary. Bracket numbers update annually around January; this page is re-synced each tax year. See the methodology · tax page for the complete source list and limitations.
What's the difference between marginal and effective tax rate in West Virginia?
Marginal rate = the rate applied to your next dollar of income. Effective rate = total tax paid ÷ total gross income. In states with graduated brackets like California or New York, marginal can run 8-10% while effective at $100K is 4-6%. West Virginia's structure: 2.27–4.82% (graduated) — see the income-tier reference table on this page for effective rate at each tier.
How does pre-tax 401(k) affect my West Virginia paycheck?
Traditional 401(k) contributions reduce your federal taxable wage and most states' state taxable wage (Pennsylvania and a few others tax 401(k) contributions at the state level — exception). FICA is not reduced — Social Security and Medicare apply to your gross wages regardless of 401(k) deferral. The calculator on this page does not currently model 401(k) deferral; subtract your contribution from gross before using the reference tables for an approximate adjustment.
What's a typical paycheck after taxes in West Virginia on $100K gross?
At $100,000 gross, West Virginia take-home (single filer, 2026) is approximately $75,136: federal $13,247, state $3,968, FICA $7,650, leaving an effective total tax rate of 24.9%. Local taxes (city / county / municipal) are flagged separately on this page if applicable to West Virginia.
Are local / city taxes included in this West Virginia paycheck calculator?
The headline take-home figure includes federal + state + FICA. Local taxes (city, county, municipal occupational, school district) are not applied to the headline number but are flagged separately for the eight states where they materially change take-home: NY (NYC, Yonkers), PA (Philly, Pittsburgh), MI (Detroit + 22 cities), OH (RITA / CCA cities), KY (most counties), MD (all counties), IN (all counties), and AL (Birmingham, Macon, Bessemer).
How does FICA work on the West Virginia paycheck?
FICA = Social Security + Medicare. Social Security is 6.2% of wages up to the 2026 wage base of $183,600 ($10,453 max). Medicare is 1.45% on all wages with no cap. An additional 0.9% Medicare applies to wages above $200,000 for single filers. The FICA stack is identical in all 50 states + DC — West Virginia's state-level rules don't change FICA.
How is a paycheck calculated in West Virginia?
Take-home pay in West Virginia is gross W-2 wages minus federal income tax (2026 single-filer brackets, $15,750 standard deduction), state income tax (2.27–4.82% (graduated)), and FICA (Social Security 6.2% capped at $183,600 wage base + Medicare 1.45% on all wages, plus 0.9% additional Medicare above $200K single-filer). The page calculator and reference tables apply this stack at common income tiers.

Sources & methodology

  • Federal brackets — IRS Rev. Proc. 2025-32, 2026 single-filer tables, $15,750 standard deduction.
  • West Virginia state brackets — 2026 West Virginia Department of Revenue / Tax Foundation 2026 individual income tax structure summary. State standard deduction applied where relevant.
  • FICA — Social Security 6.2% on wages up to the 2026 wage base of $183,600; Medicare 1.45% on all wages; +0.9% Additional Medicare on wages above $200K (single filer).
  • BEA Regional Price Parities — 2023 vintage (all-items, goods, services, rents).
  • See the methodology · tax for full computation details and limitations.

Cross-state comparison: see how West Virginia take-home ranks against the other 50 paycheck calculators on the Real Wage Atlas → — four-way ranking by real wage, after-tax take-home, state-tax savings, and cost-of-living arbitrage.