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% |
After standard deduction and personal exemption
Virginia Standard Deduction 2026
| Filing Status | Standard Deduction |
|---|---|
| Single | $8,000 |
| Married Filing Jointly | $16,000 |
| Married Filing Separately | $8,000 |
Virginia also allows itemized deductions similar to federal.
Virginia Personal Exemptions
| Exemption Type | Amount |
|---|---|
| Personal exemption (each filer) | $930 |
| Each dependent | $930 |
| Age 65+ | Additional $800 |
| Blind | Additional $800 |
Virginia vs. Other States
| State | Top Rate | Starts At |
|---|---|---|
| Virginia | 5.75% | $17,000 |
| Maryland | 5.75% | $250,000+ |
| North Carolina | 4.5% | Flat |
| West Virginia | 6.5% | $60,000+ |
| Washington DC | 10.75% | $1M+ |
| Kentucky | 4% | Flat |
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 $12,000 |
| Federal government pension | Taxed at regular rates |
| Military retirement | Fully exempt (starting 2024) |
Age Deduction
Virginians 65+ can deduct:
- Born before 1/1/1939: Up to $12,000 per person
- Born after 1/1/1939: Deduction phases out based on income
Virginia Tax Credits
| Credit | Maximum |
|---|---|
| Earned Income Tax Credit | 20% of federal EITC |
| Child and Dependent Care | Percentage of expenses |
| Political Contribution | $25/$50 joint |
| Land Preservation | 40% of value |
| Historic Rehabilitation | 25% of expenses |
Virginia EITC
Virginia offers 20% of the federal EITC as a refundable state credit.
| Federal EITC | Virginia EITC |
|---|---|
| $1,000 | $200 |
| $3,000 | $600 |
| $7,430 (max) | $1,486 |
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.
| Gain | Virginia Tax |
|---|---|
| $25,000 | ~$1,400 |
| $50,000 | ~$2,850 |
| $100,000 | ~$5,700 |
Who Must File a Virginia Tax Return?
Single filers: Filing threshold is income above $11,950 Married Filing Jointly: Filing threshold is income above $23,900
If your income exceeds these amounts, you must file. File even if below 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.
Virginia Sales Tax
| Tax Type | Rate |
|---|---|
| State sales tax | 4.3% |
| Local sales tax | 1-1.7% |
| Combined average | 5.75% |
| Northern Virginia | 6% |
| Hampton Roads | 6% |
Virginia’s combined sales tax rate is moderate by national standards.
Virginia Property Tax
| Metric | Amount |
|---|---|
| Average effective rate | 0.87% |
| Median home value | $330,000 |
| Median property tax | $2,871 |
Property tax rates vary significantly by locality — Fairfax County is higher than rural areas.
How to File Virginia Taxes
| Method | Cost | Best For |
|---|---|---|
| Virginia Free File | $0 | AGI < $79,000 |
| iFile (Virginia.gov) | $0 | All taxpayers |
| Commercial software | $0-$50 | Complex returns |
| Tax professional | $150-$400 | Business owners |
Filing deadline: May 1 (Virginia gives extra 2 weeks after federal deadline)
Virginia Tax Strategies
1. Military Retirement Exemption
Virginia fully exempts military retirement pay — a major benefit for veterans.
2. Maximize 529 Contributions
Virginia offers a state income tax deduction for 529 contributions to Virginia529 plans.
3. Claim the EITC
Don’t miss Virginia’s 20% match to the federal EITC.
4. Age Deduction Planning
If you’re approaching 65, understand the age deduction rules and income limits.
5. Pre-Tax Contributions
At 5.75% state tax, every $1,000 in 401(k) contributions saves $57.50 in state tax alone.
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
- Filing deadline is May 1 — 2 weeks after federal
- Virginia EITC adds 20% to the federal credit
- Age deduction provides relief for seniors 65+