2025-2026 Tax Year
Rates reduced in recent years.
The calculator uses West Virginia's progressive tax brackets to calculate state income tax. Your income is taxed at increasing rates as it passes through each bracket - only the income within each bracket is taxed at that bracket's rate. Federal income tax is calculated separately using 2025-2026 federal brackets and standard deductions. Social Security (6.2% on first $176,100) and Medicare (1.45% on all wages) are also deducted. Your net take-home pay is your gross income minus all these taxes combined.
Federal Tax: Taxable Income = Gross Income - Standard Deduction ($15,750 single, $31,500 married). Tax calculated using progressive brackets (10%, 12%, 22%, 24%, 32%, 35%, 37%).
West Virginia State Tax: Calculated using progressive brackets. For each bracket: Tax = (Income in Bracket) × Bracket Rate. Total State Tax = Sum of all bracket taxes.
Social Security: Tax = min(Annual Income, $176,100) × 6.2%
Medicare: Base = Annual Income × 1.45%. Additional = max(0, Annual Income - $200,000 single or $250,000 married) × 0.9%
Net Pay: Net Pay = Gross Income - Federal Tax - State Tax - Social Security - Medicare