Virginia has a progressive income tax with rates from 2% to 5.75% — but most taxpayers quickly hit the 5.75% bracket since it begins at just $17,000.
Virginia Tax Brackets 2026
All Filing Statuses
| Taxable Income | Tax Rate |
|---|---|
| $0 - $3,000 | 2% |
| $3,001 - $5,000 | 3% |
| $5,001 - $17,000 | 5% |
| Over $17,000 | 5.75% |
Virginia uses the same brackets for all filing statuses — single, married filing jointly, etc.
How Virginia Tax Is Calculated
| Income Range | Calculation | Cumulative Tax |
|---|---|---|
| First $3,000 | $3,000 × 2% | $60 |
| Next $2,000 | $2,000 × 3% | $60 + $60 = $120 |
| Next $12,000 | $12,000 × 5% | $120 + $600 = $720 |
| Above $17,000 | Amount × 5.75% | $720 + (excess × 5.75%) |
How Much Will I Pay in Virginia Tax?
| Taxable Income | Virginia Tax | Effective Rate |
|---|---|---|
| $30,000 | $1,468 | 4.89% |
| $50,000 | $2,618 | 5.24% |
| $75,000 | $4,055 | 5.41% |
| $100,000 | $5,493 | 5.49% |
| $150,000 | $8,368 | 5.58% |
| $200,000 | $11,243 | 5.62% |
| $300,000 | $16,993 | 5.66% |
Figures reflect Virginia taxable income (after standard deduction and personal exemption already applied).
Virginia Standard Deduction 2026
| Filing Status | Standard Deduction |
|---|---|
| Single | $8,000 |
| Married Filing Jointly | $16,000 |
| Married Filing Separately | $8,000 |
Note: Virginia’s standard deduction is much lower than the 2026 federal standard deduction ($16,100 single / $32,200 married), so Virginia taxable income is often higher than federal taxable income. Virginia also allows itemized deductions similar to federal.
Virginia Personal Exemptions
Confirm current-year exemption amounts with the Virginia Department of Taxation, as these were the last confirmed figures and were not independently re-verified this session:
| Exemption Type | Amount (confirm current figure) |
|---|---|
| Personal exemption (each filer) | ~$930 |
| Each dependent | ~$930 |
| Age 65+ | Additional ~$800 |
| Blind | Additional ~$800 |
Virginia vs. Other States
| State | Top Rate (confirm current figures) | Starts At |
|---|---|---|
| Virginia | 5.75% | $17,000 |
| Maryland | 5.75% (+ local up to ~3.2%) | $250,000+ |
| North Carolina | 3.99% | Flat |
| West Virginia | Confirm current top rate | Confirm current threshold |
| Washington DC | 10.75% | $1M+ |
| Kentucky | 3.5% | Flat (cut from 4.0%, effective Jan. 1, 2026) |
Virginia’s 5.75% top rate kicks in at a much lower income than neighboring Maryland.
Virginia Retirement Income
| Income Type | Tax Treatment |
|---|---|
| Social Security | Fully exempt |
| 401(k), IRA distributions | Taxed at regular rates |
| Virginia state pension | Age 65+: subtract up to a set amount — confirm current figure |
| Federal government pension | Taxed at regular rates |
| Military retirement | Fully exempt (starting 2024) |
Age Deduction
Virginians 65+ can deduct an age-based amount from income, with rules that differ depending on birth date (those born before January 1, 1939 receive a different treatment than those born after) — confirm current rules and dollar amounts with the Virginia Department of Taxation, as this session did not independently re-verify these figures.
Virginia Tax Credits
Confirm current amounts and percentages with the Virginia Department of Taxation, as these figures were not independently re-verified this session:
| Credit | Maximum (confirm current figure) |
|---|---|
| Earned Income Tax Credit | A percentage of the federal EITC |
| Child and Dependent Care | Percentage of expenses |
| Political Contribution | Confirm current maximum |
| Land Preservation | Confirm current percentage of value |
| Historic Rehabilitation | Confirm current percentage of expenses |
Virginia Capital Gains
Virginia taxes capital gains as ordinary income at the standard rates (up to 5.75%). There’s no special lower rate for long-term gains.
Who Must File a Virginia Tax Return?
Confirm current filing thresholds with the Virginia Department of Taxation, as these were the last confirmed figures and were not independently re-verified this session. File even if below the threshold to claim refundable credits.
Virginia Local Income Taxes
Virginia has no local income taxes. The state rate applies throughout Virginia, including:
- Northern Virginia (NOVA)
- Richmond
- Virginia Beach
- Hampton Roads
This differs from neighboring Maryland, which has county-level income taxes. Note: Virginia localities do impose a separate annual personal property tax on vehicles — see below.
Virginia Sales Tax
Confirm current state and combined local sales tax rates with the Virginia Department of Taxation, as these were not independently re-verified this session. Virginia’s combined sales tax rate is generally considered moderate by national standards.
Virginia Property Tax
Confirm the current average effective property tax rate with the Tax Foundation or Virginia Department of Taxation, as this figure was not independently re-verified this session. Property tax rates vary significantly by locality — Northern Virginia counties are generally higher than rural areas.
Virginia Personal Property Tax on Vehicles
In addition to state income tax, Virginia localities impose an annual personal property tax on vehicles, historically in the range of roughly 3-4% of assessed value per year, but confirm the current rate with your specific locality, as this session did not independently re-verify it. This is a significant additional, ongoing cost unique to Virginia that should be factored into cost-of-living comparisons.
How to File Virginia Taxes
| Method | Cost | Best For |
|---|---|---|
| Virginia Free File | $0 | Confirm current income eligibility limit |
| iFile (Virginia.gov) | $0 | All taxpayers |
| Commercial software | $0-$50 | Complex returns |
| Tax professional | $150-$400 | Business owners |
Filing deadline: May 1 (Virginia gives an extra 2 weeks after the federal deadline)
Virginia Tax Strategies
1. Military Retirement Exemption
Virginia fully exempts military retirement pay (starting 2024) — a major benefit for veterans.
2. Maximize 529 Contributions
Virginia offers a state income tax deduction for 529 contributions to Virginia529 plans — confirm the current annual limit.
3. Claim the EITC
Don’t miss Virginia’s match to the federal EITC — confirm the current percentage.
4. Age Deduction Planning
If you’re approaching 65, understand the age deduction rules and income limits with the Virginia Department of Taxation.
5. Pre-Tax Contributions
At 5.75% state tax, every $1,000 in 401(k) contributions saves $57.50 in state tax alone (for income taxed at the top VA bracket).
Virginia Part-Year and Nonresident Rules
| Status | What’s Taxed |
|---|---|
| Full-year resident | All income |
| Part-year resident | All income during residency + VA-source income |
| Nonresident | Only VA-source income |
Key Takeaways
- Virginia’s top 5.75% rate starts at just $17,000 — most taxpayers hit it quickly
- Social Security is fully exempt from state tax
- Military retirement is fully exempt starting 2024
- No local income taxes — unlike neighboring Maryland (but Virginia localities do levy a personal property tax on vehicles)
- Filing deadline is May 1 — 2 weeks after federal
- Virginia EITC adds to the federal credit — confirm current percentage
- Age deduction provides relief for seniors 65+
For a side-by-side comparison of every state’s income tax rates, see state income tax rates by state 2026 and best and worst states for taxes 2026. Federal income tax applies on top of state taxes — see 2026 federal income tax brackets to calculate your combined liability.
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