Virginia tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 2% – 5.75% |
| Standard deduction | Single $8,750 · Married filing jointly $17,500 · Head of household $8,750 |
| Personal exemption | Single $930 · Married filing jointly $1,860 · Head of household $930 · per dependent $930 — a deduction from income |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
Virginia income tax brackets 2026
Rates apply to Virginia taxable income, after the deductions above. Married filing separately uses the single brackets unless the state publishes its own.
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $3,000 | 2% |
| $3,000 | $5,000 | 3% |
| $5,000 | $17,000 | 5% |
| $17,000 | and up | 5.75% |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Virginia income tax | $112.44 | $2,923 |
| Take-home pay | $1,980.16 | $51,484 |
Effective tax rate 20.8%; tax on the next dollar earned 25.4%. Virginia taxable income is $55,320.
Second example: $120,000, married filing jointly, two children
Take-home $99,758 a year ($3,836.83 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Virginia income tax $5,422.
How the Virginia estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Virginia standard deduction for your filing status. Subtract personal exemptions (dependents = the number of children you enter).
- Apply the brackets (married filing separately uses the single brackets).
- Divide the annual total by your number of paychecks.
What this Virginia calculator does not model
- Virginia Age 65 or Blind additional exemption ($800 per qualifying person)
- Virginia Earned Income Credit
- Virginia Low-Income Credit
- Virginia Family Access to Medical Insurance Security Plan (FAMIS) credit
- Social security subtraction (for qualifying taxpayers under age limits)
- Military pay subtraction
- Various additions and subtractions to Virginia AGI
Data notes
- Rates 2% / 3% / 5% / 5.75% at $0 / $3,000 / $5,000 / $17,000 of Virginia taxable income (Va. Code 58.1-320), same for all statuses; unchanged for 2026.
- Standard deduction for tax year 2026: $8,750 single, $17,500 MFJ (half each for MFS); head of household uses the single amount. Confirmed by Virginia Tax (July 7, 2026). The 2026 budget raises it to $9,200 / $18,400 for 2027 and $9,300 / $18,600 for 2028–2029; the previous note that it reverts to $3,000 / $6,000 after 2026 is superseded.
- Personal exemption: $930 per exemption (taxpayer, spouse, each dependent) under Va. Code 58.1-322.03; this is the return amount (the withholding formula uses the same figure).
- Virginia starts from federal AGI with Virginia additions and subtractions.
Sources
- State income tax: Virginia Tax – New Virginia Tax Laws (standard deduction remains $8,750 / $17,500 for tax year 2026) (read 2026-10-07)
- State income tax: Virginia Withholding Tables for Wages Paid after July 1, 2025 (comparison) (read 2026-10-07)
- State income tax: Virginia Income Tax Withholding Guide for Employers (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Kentucky, Maryland, North Carolina, Tennessee, West Virginia, District of Columbia
States with a similar tax setup: New York, Delaware, Minnesota, Connecticut, Kansas, Alabama
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.