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How to Calculate 2023 West Virginia State Income Tax by Using State Income Tax Table

1. Find your income exemptions

2. Find your pretax deductions, including 401K, flexible account contributions ...

3. Find your gross income

4. Check the 2023 West Virginia state tax rate and the rules to calculate state income tax

5. Calculate your state income tax step by step

6. If you want to simplify payroll tax calculations, you can download ezPaycheck payroll software, which can calculate federal tax, state tax, Medicare tax, Social Security Tax and other taxes for you automatically. You can try it free for 30 days, with no obligation and no credt card needed.

Learn more about the in house payroll tax solution for West Virginia small businesses here.
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West Virginia State Tax Tables

Tax rate used in calculating West Virginia state tax for year 2023

State Abbreviation:

WV

State Tax Withholding State Code:

54

Acceptable Exemption Form:

WV/IT-104

Basis For Withholding:

State Exemptions

Acceptable Exemption Data:

0 (zero), N / Number of Exemptions

TSP Deferred:

Yes

Special Coding:

Determine the Total Number Of Allowances field as follows:

First Position - N = One Earner/One Job; 0 = Two Earners/Two or More Jobs

Second and Third Positions - Enter the number of exemptions claimed. If less than 10, precede with a 0 (zero).

Additional Information

None



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    Withholding Formula (West Virginia Effective 2023)
    1. Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.

    2. Subtract the nontaxable biweekly Federal Health Benefits Plan payment(s) (includes dental and vision insurance program, and flexible spending account - health care and dependent care deductions) from the adjusted gross biweekly wages.

    3. Add taxable fringe benefits (taxable life insurance, etc.) to the adjusted gross biweekly wages.

    4. Multiply the adjusted gross biweekly wages by 26 to obtain the annual wages.

    5. Determine the exemption allowance by applying the following guideline and subtract this amount from the result of step 4 to compute the taxable income.

      Exemption Allowance = $2,000 x Number of Exemptions

    6. Apply the taxable income computed in step 5 to the following table to determine the West Virginia annual tax withholding.
    7. Tax Withholding Table
      Option One Earner/One Job Table
      (Filing Status N)

      If the Amount of
      Taxable Income Is:

      The Amount of West Virginia
      Tax Withholding Should Be:


      Over:

      But Not
      Over:

      Of Excess
      Over:

      $        0
      $ 10,000
      $    0
      plus
      2.36%
      $        0
        10,000
        25,000
         236
      plus
      3.15%
        10,000
        25,000
        40,000
         708.5
      plus
      3.54%
        25,000
        40,000
        60,000
       1,239,5
      plus
      4.72%
        40,000
        60,000
       and over
       2,183.5
      plus
      5.12%
        60,000


       

      Two Earner/Two or More Jobs Table
      (Filing Status O)

      If the Amount of
      Taxable Income Is:

      The Amount of West Virginia
      Tax Withholding Should Be:


      Over:

      But Not
      Over:

      Of Excess
      Over:

      $        0
      $  7,500
      $      0
      plus
      2.36%
      $       0
          7,500
        18,750
          177
      plus
      3.15%
         7,500
        18,750
        30,000
          531.38
      plus
      3.54%
        18,750
        30,000
        45,000
          929.63
      plus
      4.72%
        30,000
        45,000
       and over
       1,637.63
      plus
      5.12%
        45,000

    8. Divide the annual West Virginia tax withholding by 26 and round to the nearest dollar to obtain the biweekly West Virginia tax withholding.

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