Last updated: September 2026

Virginia Income Tax Calculator

A single filer earning $80,000 owes about $3,786 in Virginia income tax for 2026. All four of Virginia's brackets sit below $17,000 of taxable income, so nearly every full-time worker pays the 5.75% top rate on most of their pay. What changes a Virginia bill is the deductions and subtractions, and the calendar: returns are due May 1, not April 15.

Virginia tax data current for 2025 & 2026 · 2027 available as a projection · Updated for the One Big Beautiful Bill Act

Estimate Your Tax Bill

Income
$
$

SE tax and the deductible half are calculated automatically.

$
Deduction
Standard deduction —

Results update automatically as you type.

Estimated Total Tax
—
federal + state + SE
Wages / Salary —
Total Income —
Adj. Gross Income —
Standard Deduction —
Taxable Income —
Federal Income Tax —
Total Tax —
Effective Rate
—
total tax / total income
Marginal Rate
—
federal, on last dollar

Estimate only. Does not include credits, AMT, or investment income at preferential rates.

Federal Tax Bracket Breakdown

Enter your income above to see how your tax is calculated bracket by bracket.

Virginia Income Tax at Common Salaries (2026)

Estimated annual federal and Virginia state income tax for a single filer, after the standard deduction. Numbers reflect the 2026 IRS tax tables and the 2026 Virginia state tax schedule. FICA (Social Security and Medicare) is not income tax — see the calculator above for full paycheck modeling.

Salary Federal Tax VA Tax Total Income Tax Effective Rate
$40,000 $2,620 $1,486 $4,106 10.3%
$60,000 $5,020 $2,636 $7,656 12.8%
$80,000 $8,770 $3,786 $12,556 15.7%
$100,000 $13,170 $4,936 $18,106 18.1%
$150,000 $24,734 $7,811 $32,545 21.7%
$200,000 $36,734 $10,686 $47,420 23.7%

Single filer using the standard deduction. No tax credits, itemized deductions, or pre-tax adjustments.

What's different about Virginia income tax

Four brackets, all under $17,000

Virginia taxes the first $3,000 of taxable income at 2%, the next $2,000 at 3%, and income up to $17,000 at 5%. Everything above that is taxed at 5.75%. The first $17,000 costs $720 in total. Joint filers use the same brackets, not doubled ones. A single filer's last dollar is taxed at the top rate once salary passes about $26,680.

A larger standard deduction, for now

The standard deduction is $8,750 for single filers and $17,500 for joint returns in 2025 and 2026. The 2026 budget raised it to $9,200 and $18,400 for 2027, then $9,300 and $18,600 for 2028 and 2029. After that it falls back to $3,000 and $6,000 unless the legislature acts again. You must take the Virginia standard deduction if you took the federal one. Each person also gets a $930 exemption, and anyone 65 or older or blind gets an extra $800.

Federal tip and overtime deductions don't carry over

Virginia's return starts from federal adjusted gross income, and Virginia adopts federal changes only where they alter adjusted gross income or itemized deductions. The new federal deductions for tips and overtime are taken after adjusted gross income, so they do not lower Virginia tax.

Social Security is exempt; an age deduction at 65

Social Security and Tier 1 railroad benefits are subtracted in full. At 65 or older you can also take an age deduction of up to $12,000 each. Except for people born before 1939, it shrinks by a dollar for every dollar of adjusted income over $50,000 for a single filer or $75,000 for a married couple, and it cannot be combined with Virginia's low-income or earned income credits.

Up to $40,000 of military retirement

Military retirement and other qualifying military benefits can be subtracted, up to $40,000 a year from 2025. When both spouses on a joint return receive them, each can subtract up to that amount.

College savings and teachers' expenses

Contributions to a Virginia529 (Commonwealth Savers) account are deductible up to $4,000 per account per year, with any excess carried forward. At 70 or older the whole contribution is deductible at once. From 2026 teachers can again deduct up to $500 of classroom expenses.

Commuters from neighboring states

People who live in Kentucky or Washington, D.C. and commute daily into Virginia don't owe Virginia tax on their wages. Neither do residents of Maryland, Pennsylvania, or West Virginia whose only Virginia income is wages, as long as they spend 183 days or fewer in the state and their home state taxes those wages.

Virginia tax credits (2025 returns)

Credits come off the tax itself, after the brackets. The calculator applies only the ones marked; the rest depend on your family and income, so subtract any you qualify for from the estimate.

Credit Amount Who gets it In calculator
Refundable Virginia earned income tax credit 20% of the federal EITC (15% before 2025); extended through 2029 Residents who claimed the federal EITC No
Credit for low-income individuals $300 per personal and dependent exemption, up to your tax Families with Virginia AGI at or below the federal poverty guidelines ($15,650 for one person in 2025) No

Virginia Income Tax Brackets (2026)

Tax RateSingle FilerMarried Filing Jointly
2%$0 – $3,000$0 – $3,000
3%$3,000 – $5,000$3,000 – $5,000
5%$5,000 – $17,000$5,000 – $17,000
5.75%Over $17,000Over $17,000
Standard Deduction
$8,750 single · $17,500 joint
Personal exemption
$930 single · $1,860 joint

Brackets shown are marginal: each rate applies only to the portion of taxable income within that bracket, not your total income. Taxable income equals gross wages minus pre-tax deductions, the standard deduction, and the personal exemption.

Filing and paying Virginia income tax

Return
Form 760 for full-year residents, due May 1. Filing is automatically extended six months, but you must pay at least 90% of your tax by May 1.
Withholding
Virginia uses its own certificate, Form VA-4. Without one, your employer withholds as if you claimed no exemptions.
Estimated payments
Four installments on Form 760ES: May 1, June 15, and September 15, 2026, and January 15, 2027.

To see how Virginia sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.

How Virginia Income Tax Compares to Neighboring States

Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:

State State Tax Total Income Tax vs. Virginia
Virginia (here) $4,936 $18,106 —
Maryland $4,386 $17,556 -$550
West Virginia $3,691 $16,861 -$1,245
Kentucky $3,382 $16,552 -$1,554
Tennessee $0 $13,170 -$4,936
North Carolina $3,481 $16,651 -$1,455

A negative "vs." figure means that state collects less total income tax than Virginia. Federal portion is identical across states; only state tax varies.

Frequently Asked Questions

What is the Virginia state income tax rate for 2026?

Virginia state income tax for 2026 ranges from 2% on the lowest bracket to 5.75% on income above $17,000 (single filer). The top rate starts low enough that most full-time earners pay it on part of their income.

How much income tax will I pay in Virginia on a $100,000 salary?

For a single filer earning $100,000 in Virginia in 2026, expect approximately $13,170 in federal income tax and $4,936 in Virginia state income tax — for a total income tax of about $18,106, an effective rate of 18.1%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.

When are Virginia income tax returns due?

May 1, two weeks after the federal deadline. You get an automatic six-month extension to file, but at least 90% of the tax is still due May 1.

What is the Virginia standard deduction for 2026?

$8,750 for single filers and $17,500 for married couples filing jointly, the same as 2025. It rises to $9,200 and $18,400 for 2027.

Does Virginia tax Social Security or military retirement?

Social Security is fully exempt. Up to $40,000 a year of military retirement and other qualifying military benefits can be subtracted.

Do I owe Virginia tax if I live in Maryland or D.C. and work in Virginia?

Usually not. D.C. and Kentucky residents who commute daily owe Virginia nothing on their wages. Maryland, Pennsylvania, and West Virginia residents don't either if wages are their only Virginia income and they spend 183 days or fewer in the state.

For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.

More Virginia Calculators

Virginia Paycheck Calculator
Per-paycheck take-home after federal and state income tax and FICA.
Virginia Sales Tax
Virginia state and city sales tax rates, with a calculator.

All-States Income Tax

The general income tax calculator with every U.S. state.

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