What is the Virginia state income tax rate in 2026?

Virginia has four income tax brackets in 2026, with rates from 2% to 5.75%. The top rate of 5.75% applies to taxable income above $17,001 — a very low threshold. This means most full-time workers in Virginia pay at or near the top rate on most of their income. Virginia's 5.75% top rate is slightly below the national average for states with income taxes.

What is Virginia's standard deduction?

Virginia's standard deduction for 2026 is $8,000 for single filers and $16,000 for married filing jointly. Virginia has been gradually increasing its standard deduction from a very low base (it was just $3,000/$6,000 until recent years). Virginia's standard deduction is still lower than the federal standard deduction ($15,000/$30,000), meaning your Virginia taxable income will often be higher than your federal taxable income.

Is Social Security taxed in Virginia?

Virginia does not tax Social Security benefits. Virginia also offers an age-based deduction for retirees: individuals 65 or older can deduct $12,000 from Virginia income ($24,000 for married couples where both are 65+). This deduction phases out for income above $50,000 (single) or $75,000 (married). Virginia is moderately tax-friendly for retirees — better than average but not as generous as Georgia or Florida.

When is the Virginia state tax return due?

Virginia state income tax returns are due May 1, 2026 — one of the few states with a deadline later than the federal April 15 deadline. If you need more time, Virginia grants an automatic 6-month extension to November 1, 2026. The extension is for filing only — any tax owed must be paid by May 1 to avoid interest and penalty. Pay online at www.tax.virginia.gov.

What is Virginia's personal property tax?

In addition to state income tax, Virginia localities impose a personal property tax on vehicles. The rate varies by locality (typically 3–4% of assessed vehicle value per year). For example, a $30,000 car in a county with a 3.5% rate would owe approximately $1,050/year in personal property tax. This is a significant additional tax burden unique to Virginia — factor it into cost of living comparisons.

Virginia State Income Tax 2026 — Rates, Brackets, and What You Owe

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 a $12,000 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 federal standard deduction, 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 $12,000 ($24,000 for couples where both are 65+), phasing out for income above $50,000 single / $75,000 joint.

Virginia Personal Property Tax (Vehicle Tax)

Virginia localities charge an annual personal property tax on vehicles, typically 3–4% of assessed value. This is county-administered and separate from state income tax — but it’s a substantial ongoing cost for Virginia vehicle owners.

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	Filing Deadline
Virginia	5.75%	May 1
Maryland	5.75% (+ local up to 3.2%)	April 15
North Carolina	4.5% (transitioning)	April 15
West Virginia	6.5% (top bracket)	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.

Written by WealthVieu

WealthVieu researches and writes data-driven personal finance guides using primary sources including the IRS, Bureau of Labor Statistics, Federal Reserve, and Census Bureau.

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