# West Virginia pay stubs: state taxes and withholding

> West Virginia cut its graduated income tax rates again for 2026, and some cities also charge a flat service fee on workers. Here is what gets withheld.

Source: https://www.paystubnest.com/states/west-virginia
State: West Virginia (WV)
Published: 2026-09-25
Last reviewed: 2026-10-12
Publisher: PayStubNest.com

## Short answer

A West Virginia paycheck has federal income tax, Social Security and Medicare withheld, plus West Virginia's graduated income tax. For 2026 the rates run from 2.11% to 4.58% after another rate cut. Some cities also withhold a small flat city service fee from people who work there.

## State income tax

West Virginia has a graduated income tax with five brackets, and the state has been lowering it in steps. For 2026 the rates range from **2.11%** on the lowest bracket to **4.58%** on the highest, and the West Virginia Tax Division released new withholding tables to match. Any difference between what was withheld and what is owed is settled on the employee's return.

Employees complete Form IT-104 to claim state withholding exemptions.

## Other state payroll deductions

West Virginia has no state disability insurance or paid family leave payroll deduction, and unemployment insurance is funded by employers.

## Local taxes

West Virginia cities do not levy percentage-based income taxes. Several cities, including Charleston, Huntington, Wheeling and Morgantown, instead charge a flat **city service fee** (sometimes called a user fee) on people who work within city limits. It is a fixed amount per week or pay period, withheld by the employer and sent to the city. Because it is a fee rather than a tax, it should appear as its own line, separate from income tax. Check with the city where the work is done for the current amount.

## Federal withholding still applies

- Federal income tax according to Form W-4.
- Social Security at 6.2% up to the annual Social Security wage base.
- Medicare at 1.45%, plus the additional 0.9% on wages above $200,000.

## Creating a West Virginia pay stub with PayStubNest

Go to [/app/new](https://www.paystubnest.com/app/new), enter hours and rate or a salary, and select West Virginia. The exact figures on each stub depend on the employee's pay, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates all of it automatically: federal and state withholding, with year-to-date totals kept in order. If the employee works in a city with a service fee, add it as a separate deduction. Preview free; pay only when you download.

## Record-keeping tip

When the state withholding tables change, keep the stubs from just before and just after the change together, with a note of the date. It answers the most likely question about why net pay moved. Current forms and tables are on the [West Virginia Tax Division](https://tax.wv.gov) site, and our [guides](https://www.paystubnest.com/guides) cover the rest.