Tip: Start from the federal W-4 calculator to pre-fill your pay and federal results here automatically.
Your Paycheck
Filing Status
Credits & Adjustments (Optional)
Leave blank if you're not sure — these only affect your federal withholding.
$2,200 per child under 17 · $500 per other dependent. Reduces your withholding.
Add extra to cover side income, freelance, or investment income each paycheck.
Non-wage income: freelance, dividends, rental income. Annual total.
If you itemize and deductions exceed the standard deduction. Annual total.
File your West Virginia return
Total withholding per paycheck
$296
$7,708 / year
Gross pay minus federal, FICA, and state taxes
Federal
West Virginia State Tax
West Virginia cut all income tax rates by 5% for 2026.
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West Virginia uses its own form: the IT-104
West Virginia employees complete Form IT-104, the Employee's Withholding Exemption Certificate, which sets the number of exemptions and whether the employer should use the two-earner tables. The federal W-4 does not set West Virginia withholding.
How West Virginia calculates withholding for 2026
The Tax Division's percentage method (Form IT-100.2.A, March 2026) subtracts $2,000 for each exemption, then applies five rates: 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. There are two sets of tables. The one earner/one job table, for single filers, heads of household and married filers with a spouse who does not work, starts the higher rates at $10,000, $25,000, $40,000 and $60,000 of annual taxable wages. The two earner/two jobs table, for married couples who both work or a person with two jobs, starts them earlier ($7,500, $18,750, $30,000 and $45,000) so that enough is withheld.
For example, a single employee earning $60,000 with one exemption has about $1,866 of West Virginia tax withheld over the year. The Tax Division says the 2026 rates reflect the 5% income tax cut retroactive to January 1, 2026.
West Virginia W-4 FAQ
What are West Virginia's withholding rates for 2026?+
2.11%, 2.81%, 3.16%, 4.22% and 4.58%, reflecting the 5% rate cut for 2026.
How much is a West Virginia exemption worth?+
$2,000 a year for each exemption claimed, which is $38.46 on a weekly paycheck.
Should both spouses use the two-earner table?+
If you are married and both of you work, or you have two jobs, the two-earner tables withhold more and avoid a shortfall.
Does West Virginia use the federal W-4?+
No. West Virginia uses the IT-104.
Does West Virginia have local income tax?+
No. West Virginia cities do not levy an income tax on wages.
Start with your federal W-4
Your West Virginia withholding follows your pay, but your W-4 is federal. Get the exact lines to fill in.
Open the W-4 Calculator →