West Virginia Payroll Withholding
Effective January 1, 2007

Single, Head of Household, Married w/unemployed spouse
Annual Earnings Addon Rate
$0.00 $0.00 3.00%
$10,000.00 $300.00 4.00%
$25,000.00 $900.00 4.50%
$40,000.00 $1,575.00 6.00%
$60,000.00 $2,775.00 6.50%

Married w/employed spouse
Annual Earnings Addon Rate
$0.00 $0.00 3.00%
$6,000.00 $180.00 4.00%
$15,000.00 $540.00 4.50%
$24,000.00 $540.00 6.00%
$36,000.00 $1,665.00 6.50%

Dependant deduction: $2,000.00

Note(s):

  • All amounts are annual unless otherwise noted