West Virginia Bonus Tax Calculator 2026
West Virginia publishes no flat bonus rate; under the March 2026 tables, a bonus added to a typical salary is withheld at 4.58%, the top rate.
Bonus check calculator
March 2026 percentage tables
West Virginia publishes no flat bonus rate. Its Tables for Percentage Method of Withholding (IT-100.2.A, dated March 2026) subtract $2,000 a year per exemption and apply brackets of 2.11%, 2.81%, 3.16%, 4.22% and 4.58%. The calculator adds the bonus to the regular paycheck and withholds the difference. On the standard example the bonus sits in the 4.58% bracket: $229.00.
Two sets of tables
The default "two earner / two or more jobs" tables reach 4.58% above $45,000 of annual taxable wages. An optional "one earner / one job" set, for single and head-of-household filers or married filers with a nonemployed spouse, widens the brackets so 4.58% starts above $60,000. The choice matters for a worker near those thresholds: on $1,100 every two weeks, the bonus carries $226.16 under the default tables. On the standard salary both tables give 4.58% — $229.00 with the one-earner set.
Bonuses before March
For pay dates before the March 2026 revision, the calculator asks for the rate your employer used rather than applying the new tables to an earlier date.
| Rule | No flat rate: March 2026 percentage tables (2.11%–4.58%) |
|---|---|
| Valid through | December 31, 2026 |
| Documents | IT-100.2.A Tables for Percentage Method of Withholding (March 2026) |
| Agency | West Virginia Tax Division |
| Federal income tax | −$1,100.00 |
| Social Security | −$310.00 |
| Medicare | −$72.50 |
| West Virginia income tax | −$229.00 |
| Net | $3,288.50 |