Income tax withholding
| Imposes wage income tax | Yes |
|---|---|
| Rate structure | Graduated, top marginal rate 4.82% |
| Withholding certificate | WV/IT-104 West Virginia Employee's Withholding Exemption Certificate |
| Accepts federal Form W-4 | No |
| Convenience-of-the-employer rule | No |
| Nonresident withholding threshold | 30 days Per TSD-381, West Virginia withholding is not required where employment duties are performed for THIRTY DAYS OR LESS in West Virginia, provided the employee works in more than one state during the year and is not a professional athlete, entertainer or public figure. |
| Local income taxes | Yes Several West Virginia municipalities (e.g., Charleston, Huntington, Parkersburg, Weirton) impose a flat per-week City Service Fee (roughly $2-$5 per week) on people who work in the city, withheld by employers. It is a flat head-fee, not a percentage-of-income tax, and is not covered by state reciprocity. |
Reciprocity
West Virginia exempts residents of 5 states from West Virginia withholding, provided the employee files WV/IT-104 with the employer.
Confirmed in West Virginia TSD-381: bona fide residents of Kentucky, Maryland, Ohio, Pennsylvania or Virginia may claim exemption from West Virginia withholding. The claim is made in the reciprocity section of Form WV/IT-104. Does not exempt the employee from municipal City Service Fees.
States that exempt West Virginia residents
A West Virginia resident working in these states files that state's certificate and is taxed only by West Virginia.
Unemployment insurance and paid leave
| Taxable wage base 2026 | $9,500 2025 base was $9,500. |
|---|---|
| New employer rate | 2.7% |
| Experience rate range | 1.5% – 7.5% |
| Experience-rating method | reserve ratio |
| Employee UI contribution | No |
| Paid family / medical leave | No |
Employer registration
- Tax agency
- West Virginia Tax Division
- UI agency
- WorkForce West Virginia
Sources
tax.wv.gov · tax.wv.gov · tax.wv.gov · oui.doleta.gov · oui.doleta.gov · oui.doleta.gov