Virginia has four income tax brackets ranging from 2% to 5.75% in 2026. The top rate of 5.75% kicks in at just $17,001 in taxable income — one of the lowest thresholds for a top rate in the country. Virginia’s standard deduction is $8,000 for single filers and $16,000 for married couples. Virginia does not tax Social Security benefits and offers an age deduction for residents 65 and older.
Quick answer: Most Virginia workers pay close to 5.75% on the majority of their income once they cross the $17,001 threshold. A single filer earning $70,000 owes approximately $3,305 in Virginia income tax (4.7% effective rate after the $8,000 standard deduction).
2026 Virginia Income Tax Brackets
| Taxable Income | Tax Rate | Tax on This Bracket |
|---|---|---|
| $0 – $3,000 | 2% | Up to $60 |
| $3,001 – $5,000 | 3% | Up to $60 |
| $5,001 – $17,000 | 5% | Up to $600 |
| Over $17,001 | 5.75% | 5.75% on all income above $17,000 |
The brackets are the same for all filing statuses (single, married filing jointly, etc.) — Virginia does not adjust brackets for filing status.
Virginia Standard Deduction (2026)
| Filing Status | Standard Deduction |
|---|---|
| Single | $8,000 |
| Married Filing Jointly | $16,000 |
| Married Filing Separately | $8,000 |
| Head of Household | $8,000 |
Virginia’s standard deduction has been phasing up from a historically low base. It remains significantly below the 2026 federal standard deduction ($16,100 single / $32,200 married), so your Virginia AGI will typically be higher than your federal taxable income.
Worked Tax Examples
Single filer, $60,000 salary:
- Standard deduction: −$8,000
- Taxable income: $52,000
- Tax calculation:
- First $3,000 × 2% = $60
- $3,001–$5,000 × 3% = $60
- $5,001–$17,000 × 5% = $600
- $17,001–$52,000 × 5.75% = $2,012
- Total Virginia tax: $2,732
- Effective rate on $60,000: 4.55%
Married couple, $130,000 combined:
- Standard deduction: −$16,000
- Taxable income: $114,000
- Tax: $60 + $60 + $600 + ($114,000 − $17,000) × 5.75% = $720 + $5,577 = $6,297
- Effective rate: 4.84%
Virginia-Specific Tax Features
Age Deduction for Retirees (65+)
Virginia taxpayers 65 or older can deduct an additional amount from income, with treatment that differs based on birth date and income level — confirm the current dollar amount and phase-out thresholds with the Virginia Department of Taxation, as this session did not independently re-verify these figures.
Virginia Personal Property Tax (Vehicle Tax)
Virginia localities charge an annual personal property tax on vehicles — confirm the current rate with your specific locality, as this is county-administered, varies significantly, and was not independently re-verified this session. This is a substantial ongoing cost for Virginia vehicle owners, separate from state income tax.
Virginia Local Income Tax
Virginia does not have separate local income taxes (unlike some states). The state income tax is administered by the Virginia Department of Taxation.
Virginia vs. Neighboring States
| State | Top Income Tax Rate (confirm current figures) | Filing Deadline |
|---|---|---|
| Virginia | 5.75% | May 1 |
| Maryland | 5.75% (+ local up to ~3.2%) | April 15 |
| North Carolina | 3.99% | April 15 |
| West Virginia | Confirm current top rate | April 15 |
| Tennessee | 0% (no income tax) | N/A |
| Washington DC | 10.75% (top bracket) | April 15 |
How to File Virginia State Taxes
Deadline: May 1, 2026 (later than most states) Extension deadline: November 1, 2026 (automatic 6 months)
How to file:
- Online at tax.virginia.gov — free eFiling for Virginia residents
- Tax software — TurboTax, H&R Block, TaxAct all support Virginia
- Paper form — Form 760 (full-year resident) or Form 760PY (part-year)
Payment options: Online payment at tax.virginia.gov; direct debit; check mailed with Form 760-PMT.
Related Guides
- Georgia State Tax 2026
- California State Tax 2026
- Tax Deadline 2026
- How to Fill Out Form W-4
- Estimated Quarterly Taxes Guide
- Virginia Income Tax Guide 2026
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