West Virginia Tax Guide for Employers (2026) 

West Virginia uses a progressive income tax system. The state has been reducing its tax rates in recent years as part of ongoing tax reform efforts. West Virginia has its own withholding form and uses exemptions to reduce taxable income. 

West Virginia’s progressive income tax uses brackets with rates that have been declining through recent tax reform. Employees complete Form WV/IT-104 to specify their filing status and exemptions. The state allows standard deductions and personal exemptions to reduce taxable income before applying the progressive rate schedule. 

West Virginia supports the following supplemental calculation methods: Current Aggregation, Previous Aggregation, Combined, None. Supplemental wages such as bonuses and commissions will be calculated using the applicable method. 

Your assigned SUTA rate will be based on your company’s experience with unemployment claims. New employers typically start at the default rate of 2.7%. 

Follow these steps to begin withholding West Virginia payroll taxes for your employees:

1. Obtain your Federal EIN at irs.gov
2. Register with the West Virginia State Tax Department at tax.wv.gov
3. Register for SUTA with WorkForce West Virginia at workforcewv.org
4. Submit a Netchex tax team request to enable West Virginia SIT and SUTA
5. Have each employee complete their tax forms with an automated onboarding task in Netchex, digitally storing tax forms
6. Configure any additional tax settings in the employee profile

Once setup is complete in Netchex, the system will automatically calculate, withhold, and remit all West Virginia payroll taxes on your behalf.

The following are general filing and deposit deadlines for West Virginia payroll taxes. Deadlines may vary based on your employer size and deposit frequency. Always verify current schedules at West Virginia State Tax Department.

Note: Deadlines are subject to change. Always confirm current requirements directly with West Virginia State Tax Department at https://tax.wv.gov/Business/Withholding/Pages/WithholdingTax.aspx.

The following official resources will help you stay current on West Virginia payroll tax requirements:

• West Virginia State Tax Department
• West Virginia State Tax Department — Withholding

What form do West Virginia employees complete?
Employees complete West Virginia Form WV/IT-104, the Employee’s Withholding Exemption Certificate.

What is West Virginia’s current top income tax rate?
West Virginia’s top income tax rate has been declining through tax reform; verify the current rate at tax.wv.gov.

What is West Virginia’s SUTA wage base?
West Virginia’s SUTA wage base is $9,000 per employee per year. Verify at workforcewv.org.

Does West Virginia have local payroll taxes?
No. West Virginia does not impose local payroll taxes.

What is West Virginia’s supplemental withholding rate?
West Virginia uses the employee’s regular withholding rate for supplemental wages.