Virginia income tax rate 2026
OfficialVirginia rates, brackets and the tax on common salaries.
- Rate
- 2% to 5.75%
- Tax on $75,000
- $3,498
- 4.7% effective
- Tax on $100,000
- $4,936
- 4.9% effective
- Rank among taxing states
- #7 of 42
- by tax taken on $75,000, 1 takes the most
What is the Virginia income tax rate in 2026?
Virginia taxes wages at 2% to 5.75% in 2026. On a $75,000 salary, Virginia income tax is $3,498, an effective rate of 4.66%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Virginia income tax brackets for 2026
Virginia has 4 brackets for single filers, from 2% to 5.75%. The 5.75% top bracket starts at $17,000 of taxable income for a single filer. Virginia tax is owed on top of federal income tax, which follows the federal tax brackets for 2026.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 2% |
| $3,000 | 3% |
| $5,000 | 5% |
| $17,000 | 5.75% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 2% |
| $3,000 | 3% |
| $5,000 | 5% |
| $17,000 | 5.75% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 2% |
| $3,000 | 3% |
| $5,000 | 5% |
| $17,000 | 5.75% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much Virginia income tax do you pay on $100,000?
On $100,000 of wages, Virginia income tax is $4,936 in 2026, an effective rate of 4.94%. The table runs from $30,000 to $300,000. For your own pay, the Virginia income tax calculator shows the tax on every paycheck. At the low end, see what a full-time job keeps at the minimum wage in Virginia.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Virginia standard deduction in 2026?
The Virginia standard deduction is $8,750 for single filers and $17,500 for married couples filing jointly in 2026. Each filer also gets a personal exemption of $930.
- Standard deduction, single
- $8,750
- Married filing jointly
- $17,500
- Personal exemption
- $930
How did Virginia income tax change in 2026, and what changes in 2027?
Virginia kept its rate at 2% to 5.75% in 2026. For 2027, no rate change is set (announced).
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 2% | 5.75% | $8,750 | official |
| 2026 | progressive | 2% | 5.75% | $8,750 | official |
| 2027 | progressive | 2% | 5.75% | $3,000 | announced |
How does Virginia income tax compare with other states?
On $75,000, Virginia income tax ranks #7 of 42 states that tax wages, where #1 takes the most. Next door, the top rate is higher in Maryland and Washington, DC and lower in North Carolina, Kentucky and West Virginia, and Tennessee has no income tax; the Kentucky state income tax page has its rates. Montana income tax has the closest top rate, followed by New Mexico and Kansas. The state income tax rates page compares all of them.
| Neighbor income tax rates |
|---|
|
| Closest top rates |
|---|
|
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Virginia income tax withheld from a paycheck?
Employers withhold Virginia income tax from each paycheck, using the Form VA-4 each employee fills in. On a $75,000 salary paid every two weeks, that is $134.54 a paycheck.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Employer guide formula: yearly wages minus $8,750, $930 per exemption and $800 for each age 65 or blind exemption, then the 2% to 5.75% rates, rounded to the dollar and divided by the pay periods. The formula uses the single standard deduction for everyone, so a married filer withholds more than the joint return owes. The calculator assumes Form VA-4 with exemptions for you, a spouse and each dependent, plus one for each of you 65 or older.
Questions people ask
How much Virginia tax is withheld from a bonus?
Employers can withhold Virginia tax on a bonus at a flat 5.75%. The return settles the actual tax on it.
Does Virginia tax overtime and tips?
Yes. Virginia taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but Virginia has not adopted that.
Do 401(k) contributions lower Virginia income tax?
Yes. Traditional 401(k) contributions lower Virginia taxable wages, as they do for federal income tax.