West Virginia uses a progressive income tax with a top rate of 5.12%. Higher earners pay a larger percentage of their income — different brackets apply to different income ranges.
West Virginia is cutting its income tax aggressively — the top rate was 6.5% in 2023 and has been reduced to 5.12%, with further cuts expected.
West Virginia Governor Justice signed a 21.25% across-the-board income tax cut effective 2024. More reductions are expected through 2026.
West Virginia Payroll Tax Summary
State Income TaxUp to 5.12% (progressive)
Tax TypeProgressive (brackets)
Social Security6.2% on first $176,100
Medicare1.45% (+ 0.9% over $200K)
FUTA (employer)0.6% on first $7,000
Employee FormWest Virginia IT-104
FAQ
West Virginia payroll tax questions
What is the top West Virginia income tax rate for 2026?
West Virginia's top income tax rate is 5.12% for 2026. This is a marginal rate — it only applies to income above the top bracket threshold. Lower income falls into lower brackets. Use the calculator above to see your effective rate.
What taxes do West Virginia employees pay on their paycheck?
West Virginia employees pay: (1) Federal income tax (based on W-4 withholding); (2) Social Security tax (6.2% on wages up to $176,100); (3) Medicare tax (1.45%, plus 0.9% on income over $200,000); (4) West Virginia state income tax (Up to 5.12% (progressive)); The employer matches the Social Security and Medicare portions.
What payroll withholding form do West Virginia employees use?
West Virginia employees complete West Virginia IT-104 for state withholding in addition to the federal W-4. Employers use both forms to calculate the correct combined withholding amount.