West Virginia paycheck calculator
West Virginia's 3.5% income tax leaves a $75,000 salary about $58,968 a year in take-home, after 2026 federal and FICA taxes.
West Virginia tax & wage facts
State income tax
Minimum wage
Take-home on $75k
Graduated 2.11%–4.58% in 2026 (SB 392); effective ~3.5% at $75,000.
West Virginia wage law in 2026, $8.75, the six-employee rule and lower income tax
Checked against West Virginia agency and statute sources on 26 October 2026. Sources are listed at the end of this section.
| Minimum wage | $8.75 an hour since 1 January 2016, at employers with 6 or more non-exempt employees at one separate, distinct and permanent work location (WV Division of Labor). Below that count the federal $7.25 may apply. |
|---|---|
| Next change | None scheduled. The US DOL state table of 1 July 2026 still lists $8.75. |
| Tipped employees | $2.62 cash wage: the employer may take a 70% tip credit if cash wage plus reported tips reach $8.75, and only with written tip records. |
| Overtime | 1.5 times the regular rate after 40 hours in a 7-day workweek under state law, only where federal overtime law does not cover the employer, less than 80% of the workforce does interstate work, and the 6-employee test is met. |
| Payday rule | The Division of Labor fact sheet on W. Va. Code 21-5-3 says at least twice a month, with no more than 19 days between paydays; the US DOL payday table lists West Virginia as biweekly. A biweekly schedule meets both. |
| Final paycheck | Quit, resigned, terminated or fired: on or before the next regular payday. Laid off: by the next regular payday (W. Va. Code 21-5-4). |
| State income tax | 2026 rates under W. Va. Code 11-21-4j (SB 392, approved 31 March 2026): 2.11% to $10,000, 2.81% to $25,000, 3.16% to $40,000, 4.22% to $60,000 and 4.58% above. Married filing separately uses half these brackets. |
West Virginia’s minimum wage has not moved since 2016, and it does not reach every job. The state rate applies only where an employer has at least six non-exempt employees at the same permanent work location, and the count is made location by location: one employer can owe $8.75 at a large store and only the federal $7.25 at a two-person branch. Work done in a client’s home counts where it is performed; staff sent to different sites on temporary assignments count where the assignments are issued.
Tipped workers can be paid $2.62 an hour in cash, which is 30% of $8.75, but the credit depends on paperwork. Without written tip records completed by the employee, the employer owes the full $8.75. Only tipped staff may share a tip pool, and the employer may never take a share. A meal provided on an eight-hour shift can be credited at $4.00 a day, and only if the employee eats it.
The 2026 legislature cut the income tax again. SB 392 sets five brackets from 2.11% to 4.58% for tax years starting 1 January 2026, and adds a rule that can lower rates once more from 2027 if revenue beats an inflation-adjusted base; any such cut is certified after 15 August.
Worked paycheck for full time at the West Virginia minimum wage
At $8.75 an hour a full-time year is $18,200. Paid biweekly, each check covers 80 hours.
| Gross pay, biweekly ($8.75 × 80 hours) | $700.00 |
| Federal income tax (2026 brackets, standard deduction) | −$8.08 |
| Social Security (6.2%) and Medicare (1.45%) | −$53.55 |
| West Virginia income tax, calculator estimate | −$24.50 |
| Take-home per paycheck | $613.87 |
| Take-home per year ($18,200 gross) | $15,961 |
The calculator applies a 3.5% estimate, $24.50 a check. On the 2026 statutory table the tax on $18,200 of taxable income is $211 plus 2.81% of the $8,200 over $10,000, $441.42 a year or about $16.98 a check, and West Virginia’s personal exemptions lower taxable income further. So the estimate is high at this wage.
Sources
- WV Division of Labor, Minimum Wage and Maximum Hours FAQ
- WV Division of Labor, Wage Payment and Collection Fact Sheet 2: paydays (W. Va. Code 21-5-3), PDF
- WV Division of Labor, Wage Payment and Collection Fact Sheet 6: final wages (W. Va. Code 21-5-4), PDF
- West Virginia Legislature, Enrolled Committee Substitute for SB 392 (2026), W. Va. Code 11-21-4j, PDF
- US Department of Labor, State Minimum Wage Laws (updated July 1, 2026)
- US Department of Labor, State Payday Requirements
Common questions about West Virginia pay
Does West Virginia have a state income tax?
Yes. Graduated 2.11%–4.58% in 2026 (SB 392); effective ~3.5% at $75,000. On a $75,000 salary that is about $2,625/year in West Virginia state income tax in this estimate.
What is the take-home pay on $75,000 in West Virginia?
About $58,968/year ($2,268 per bi-weekly paycheck) for a single filer, after roughly $7,670 federal tax, $5,738 FICA, and $2,625 West Virginia state tax. Adjust the calculator for your salary and filing status.
What is the minimum wage in West Virginia?
The West Virginia minimum wage is $8.75 per hour. At full time (about 2,080 hours a year) that is roughly $18,200 gross per year.
West Virginia state income tax brackets (2026, W. Va. Code 11-21-4j, single filer)
Marginal rates on taxable income. The calculator above uses a simpler effective-rate estimate; these brackets show the real marginal structure.
| Taxable income | Marginal rate |
|---|---|
| $0 – $10,000 | 2.11% |
| $10,000 – $25,000 | 2.81% |
| $25,000 – $40,000 | 3.16% |
| $40,000 – $60,000 | 4.22% |
| $60,000 – and up | 4.58% |
West Virginia uses this one table for single, joint and head-of-household returns; married people filing separate returns use brackets half as wide.
Other states
Compare your take-home pay in another state.