West Virginia cut every one of its income tax rates by more than 21% in a single step, with trigger-based reductions continuing since. Its top rate of 4.82% arrives at $60,000.
| Gross pay | — |
| Federal income tax | — |
| Social Security6.2% up to $184,500 | — |
| Medicare1.45%, no cap | — |
| State income tax | — |
| 401(k) contribution | — |
| Health and HSA | — |
Useful if you are comparing a job that pays monthly against one that pays every two weeks, or working out what a raise is worth per paycheck.
| Pay schedule | Gross | Take-home |
|---|
West Virginia reduced all five of its marginal rates by 21.25% at once in 2023, taking the top rate from 6.5% to 5.12%, with further trigger-based reductions bringing it to 4.82%. The five bands now run 2.22%, 2.96%, 3.33%, 4.44% and 4.82%.
Unlike most phase-downs, which shave the top rate and leave the bottom alone, West Virginia cut proportionally across the whole schedule. That distributes the benefit far more evenly than the headline-rate cuts in neighbouring states.
The top rate begins at $60,000 of taxable income, which is a higher threshold than most states of comparable size use, so genuine progressivity survives across the working income range.
West Virginia offers no standard deduction. The sole allowance is a personal exemption of $2,000 per person, including each dependent — $4,000 for a couple, $8,000 for a family of four.
That is modest, and it means West Virginia taxable income sits close to gross wages. The low rates are doing the work rather than the allowances. At $50,000 a single filer is taxed on $48,000, producing a bill near $1,700 — an effective rate around 3.4% of gross.
West Virginia used to tax Social Security benefits and was one of the last states to do so. A phased exemption completed and benefits are now exempt in full, regardless of income.
Guidance written before the phase-out concluded still lists West Virginia among the states taxing Social Security. It no longer does.
Several West Virginia cities, including Charleston, Huntington and Morgantown, charge a municipal service fee — a flat weekly amount levied on everyone who works within city limits, funding police, fire and street maintenance.
It is a fixed dollar figure per week rather than a percentage of wages, so it costs the same whether you earn $30,000 or $300,000. It is deducted from your pay if you work in an affected city, and it is the reason a Charleston paycheck lands a few dollars below the figure shown here. It is a head tax, not an income tax, and it applies based on where you work.
All five rates fell by 21.25% in 2023, with trigger-based reductions since bringing the top rate to 4.82% from 6.5%. The cut applied proportionally across the whole schedule rather than only at the top.
No longer. A phased exemption has completed and benefits are fully exempt regardless of income.
A flat weekly charge levied by cities including Charleston, Huntington and Morgantown on anyone working within city limits. It is a fixed amount, not a percentage, and it is separate from income tax.
No. The only allowance is a $2,000 personal exemption per person including dependents.