West Virginia Overtime Calculator

Overtime in West Virginia is withheld on at your normal federal rate: there is no separate overtime tax rate. Federal law sets overtime at 1.5× your regular hourly rate past 40 hours in a workweek, and those hours face federal income tax, FICA of 7.65%, and West Virginia's graduated income tax (2.22% to 4.82%) in 2026, though the federal premium is now deductible when you file.

Is overtime taxed in West Virginia?

Yes, but not at a special rate: overtime in West Virginia is withheld on in the same federal brackets as regular wages plus West Virginia's graduated income tax (2.22% to 4.82%). For 2025-2028 the federal premium, the "half" of time-and-a-half, is also deductible when you file, up to $12,500 ($25,000 married filing jointly). Bigger checks can have more withheld up front because withholding is calculated per paycheck, but that evens out on your tax return. Against the 5 states West Virginia borders, the same ten overtime hours a week is worth $14,259 here: Ohio keeps $373 more ($14,632), Pennsylvania keeps $311 more ($14,570), Kentucky keeps $227 more ($14,486), Maryland leaves $17 less ($14,242) and Virginia leaves $212 less ($14,047). Kentucky, Ohio and Pennsylvania are the only borders worth crossing for the tax alone.

See what your overtime hours actually add

Estimated take-home

$56,522 /yr

$2,174 per paycheck · $4,710/moFor $25/hr, 40 + 10 overtime hrs a week · West Virginia · local tax not included · single

Take-home 79%Taxes 21%

Calculation breakdown

  • Gross salary$71,500.00
  • Federal income tax−$6,900.00
  • FICA (Social Security & Medicare)−$5,469.75
  • State income tax (West Virginia)−$2,607.80
  • Total take-home$56,522.45

Gross includes regular and overtime pay; see detailed inputs for per-paycheck splits.

Estimate based on 2026 federal and West Virginia tax rules updated Oct 2026 How we calculate

Your details

Not included
More options Deductions & details · optional
Overtime adds $14,259/yr: you keep 73.12% of each overtime dollar.
No tax on overtime: $6,500 of this overtime is the deductible “half”. Claimed on your federal return, that's about $1,280 more back at tax time. See your refund →

What overtime hours are actually worth in West Virginia

On top of full-time pay at $25 an hour ($52,000 a year) in West Virginia, here is what each extra dollar survives federal tax, West Virginia income tax and FICA in 2026:

Overtime workedGrossWest Virginia taxYou keepShare kept
5 OT hours a week$9,750$440$7,39575.8%
10 OT hours a week$19,500$910$14,25973.1%
15 OT hours a week$29,250$1,379$20,64870.6%

West Virginia takes about 4.7% of that money on top of the 15% federal marginal rate and 7.65% FICA.

How West Virginia ranks on overtime hours

Across all 50 states and DC, West Virginia ranks 27th for what ten overtime hours a week leaves in 2026. That is $1 less than the median state ($14,260), and $914 more than Oregon, where the same ten overtime hours a week leaves $13,345.

The best outcome anywhere is $15,168 in Alaska and the other states with no wage income tax, $910 more than West Virginia keeps.

West Virginia overtime hours against the states next door

Crossing a state line changes what the same overtime hour is worth without changing what you are paid. Here is ten overtime hours a week in West Virginia against the states it borders:

StateState income taxYou keepvs West Virginia
West Virginia$910$14,259—
Kentucky$683$14,486$227 more
Maryland$926$14,242$17 less
Ohio$536$14,632$373 more
Pennsylvania$599$14,570$311 more
Virginia$1,121$14,047$212 less

How overtime is taxed in West Virginia

Short answer: no: West Virginia does not tax overtime at a higher rate, and neither does the IRS. Overtime pay (1.5× your regular rate past 40 hours/week) is withheld on as ordinary income in the same federal and West Virginia brackets as the rest of your wages. Big overtime checks can have more withheld up front because withholding is calculated per paycheck, but that evens out on your tax return. Here's the full picture.

  • Overtime rate is 1.5× your regular pay: Federal law requires at least 1.5 times your regular hourly rate for hours worked beyond 40 in a workweek. Some states and employers offer higher rates.
  • Withheld as ordinary income: There is no special tax rate for overtime pay. It's added to your regular wages and withheld on through the same federal brackets plus West Virginia's graduated income tax (2.22% to 4.82%).
  • The premium is deductible federally (2025-2028): When you file, the extra half of time-and-a-half the FLSA requires comes off your federal taxable income: up to $12,500, or $25,000 married filing jointly, phasing out above $150,000 of income. Social Security and Medicare still apply.
  • Higher income can mean higher withholding: Because overtime increases your total paycheck, your employer annualizes the higher amount when calculating withholding, which can result in a higher rate on the overtime portion.
  • You always take home more by working overtime: Even in a high tax bracket, you keep more than 50% of each overtime dollar. Higher taxes on overtime never mean you'd be better off working fewer hours.

Enter your hourly rate and overtime hours below to see your exact West Virginia take-home pay after all taxes.

Frequently Asked Questions

On your paycheck, overtime in West Virginia is ordinary wages: there is no special overtime tax rate. It's withheld on through West Virginia's graduated income tax (2.22% to 4.82%) along with the rest of your wages, and because overtime raises the pay period's total, a larger percentage of each overtime dollar may be withheld. The federal overtime deduction you claim at filing doesn't change West Virginia's withholding, which still applies to every overtime dollar.

Not fully. For 2025-2028 the federal premium, the "half" of time-and-a-half, is also deductible when you file, up to $12,500 ($25,000 married filing jointly). It's claimed on Schedule 1-A, phases out above $150,000 of income ($300,000 joint), and doesn't reduce Social Security or Medicare. It's a federal deduction, so don't assume West Virginia income tax follows it. Your employer still withholds on overtime unless you claim the deduction on a new W-4, so for most people it shows up as a bigger refund.

Overtime can push your annualized income into a higher bracket, but only the dollars above the threshold are taxed at the higher rate: you always take home more by working the hours. Priced for West Virginia: five overtime hours a week is worth $7,395 a year after tax, ten overtime hours a week is worth $14,259 a year after tax, fifteen overtime hours a week is worth $20,648 a year after tax, against $19,500 gross on the middle figure.

Under the Fair Labor Standards Act, non-exempt employees must be paid at least 1.5× their regular rate beyond 40 hours in a workweek. West Virginia adds no daily-overtime rule on top of that federal floor. The calculator uses the standard 1.5× multiplier.

West Virginia follows the federal FLSA standard: at least 1.5× your regular rate for hours beyond 40 in a workweek, with no additional daily-overtime requirement. If you believe you're owed overtime, the West Virginia Department of Labor is the place to check. Our calculator uses the standard 1.5× multiplier.

Add regular earnings (rate × regular hours) to overtime earnings (rate × 1.5 × overtime hours), then subtract federal tax, West Virginia income tax and FICA. In West Virginia that leaves about 73.1% of each overtime dollar: $14,259 of the $19,500 that ten overtime hours a week adds over a year.

Against the 5 states West Virginia borders, the same ten overtime hours a week is worth $14,259 here: Ohio keeps $373 more ($14,632), Pennsylvania keeps $311 more ($14,570), Kentucky keeps $227 more ($14,486), Maryland leaves $17 less ($14,242) and Virginia leaves $212 less ($14,047). Kentucky, Ohio and Pennsylvania are the only borders worth crossing for the tax alone.

It depends on your income level. Lower and middle-income earners ($50,000-$100,000) might pay similar or slightly more in West Virginia compared to Virginia (top 5.75% rate). However, high earners ($200,000+) will likely pay more in West Virginia (effective rates around 5%-5.5%) compared to Virginia. West Virginia's 6% sales tax can also offset income tax differences for big spenders. Factor in both income and spending patterns when evaluating West Virginia.

Yes. West Virginia does not tax Social Security or retirement income (pensions, 401(k) withdrawals, IRA distributions) for all residents, regardless of age. This makes West Virginia attractive for retirees, as they pay no state tax on retirement income. However, property taxes in West Virginia can vary by county, and some areas have higher property tax rates than others.

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