Virginia Income Tax Calculator

How to Use This Virginia Income Tax Calculator

This Virginia income tax calculator estimates your annual VA state and federal tax liability for 2025 and 2026. Enter your gross wages, filing status, and any pre-tax deductions or credits above. Virginia applies progressive brackets from 2% to 5.75% after subtracting the $8,000 state standard deduction for single filers.

For per-paycheck withholding estimates and take-home pay by pay period, use the Virginia paycheck calculator. To compare Virginia's total tax burden against other states, use the general income tax calculator.

How Virginia State Income Tax Brackets Work

Virginia's four-bracket system is straightforward but has an important quirk: the 5.75% top bracket starts at only $17,000 of Virginia taxable income. That means once you subtract the $8,000 standard deduction from your gross income, any gross wages above roughly $25,000 are largely subject to the 5.75% rate. Compare that to New York, where the top marginal bracket for a single filer doesn't kick in until $1,077,550.

• 2% on the first $3,000 of Virginia taxable income
• 3% on $3,001–$5,000
• 5% on $5,001–$17,000
• 5.75% on all income above $17,000

Importantly, these four brackets apply to all filing statuses in Virginia — single, married filing jointly, married filing separately, and head of household all use the same bracket table. The distinction by filing status lies entirely in the standard deduction ($8,000 vs. $16,000) and the number of personal exemptions claimed.

Virginia Standard Deduction and Personal Exemptions

Virginia's state standard deduction of $8,000 (single) and $16,000 (MFJ) is significantly smaller than the 2026 federal standard deduction of $16,100 (single) and $32,200 (MFJ). This gap has a real impact: for a single filer earning $75,000, Virginia taxable income is roughly $8,100 higher than federal taxable income before applying any brackets — meaning more dollars are exposed to Virginia state tax than to federal brackets.

Virginia also provides a $930 personal exemption for each taxpayer and each dependent. A single worker with no dependents reduces Virginia taxable income by $930 on top of the standard deduction; a family of four (married + 2 dependents) reduces it by $3,720. These modest exemptions are in addition to the standard deduction.

Step-by-Step Example — $100,000 Virginia Single Filer (2026)

1. Gross wages: $100,000
2. Federal standard deduction: −$16,100 → federal taxable income: $83,900
3. Federal income tax (10%–22% brackets): ≈ $13,170
4. FICA: $100,000 × 7.65% = $7,650
5. Virginia standard deduction: −$8,000 → subtract personal exemption: −$930 → Virginia taxable income: $91,070
6. Virginia income tax: 2% on $3,000 ($60) + 3% on $2,000 ($60) + 5% on $12,000 ($600) + 5.75% on $74,070 ($4,259) = approximately $4,979
7. Total taxes: $13,170 + $7,650 + $4,979 = $25,799
8. Annual net income: $100,000 − $25,799 = $74,201

Virginia Retirement Income and Social Security

Virginia's treatment of retirement income is mixed compared to other states:

• Social Security: Fully exempt from Virginia income tax — a significant benefit for retirees, as many states tax Social Security at the state level.
• Age deduction (65+): Virginia residents age 65 and older can deduct up to $12,000 per person from Virginia taxable income. At a $100,000 gross income, this saves roughly $690 in state tax per person aged 65+.
• 401(k) and IRA distributions: Taxable in Virginia at the regular 2%–5.75% bracket rates. Unlike Illinois, Virginia does not fully exempt retirement account distributions.
• Government pensions: Federal and Virginia state/local government pensions may be partially exempt — up to $20,000 for taxpayers under 65 and $20,000 for those 65+ (beyond the age deduction, under specific rules). Consult a tax professional for pension specifics.

How to Reduce Your Virginia Annual Tax Liability

• Maximize traditional 401(k) contributions— the 2026 limit is $23,500 ($31,000 age 50+). At Virginia's 5.75% rate plus the 22% federal bracket, every $1,000 contributed saves $277.50 combined. Maxing at $23,500 saves approximately $6,521 total per year.
• Contribute to a Virginia 529 College Savings Plan— contributions to Virginia's 529 plan are deductible from Virginia taxable income with no annual cap (subject to gift tax rules). At 5.75%, every $1,000 contributed saves $57.50 in VA state tax.
• Fund an HSA — $4,300 individual / $8,550 family in 2026. Virginia recognizes HSA deductions, reducing both federal and state taxable income.
• Claim all available exemptions on Form VA-4 — the $930 exemption per person and dependent reduces withholding each pay period. Update your VA-4 when your family situation changes.
• Consider itemizing at the state level — Virginia allows itemized deductions based on Virginia Schedule A. If your mortgage interest, charitable contributions, and other allowable deductions exceed $8,000, itemizing can reduce your Virginia tax below the standard deduction level.

Tax Disclaimer

This calculator provides estimates for informational purposes only. It is not tax advice. Virginia state tax brackets, standard deduction amounts, and federal rules can change each year. Results reflect 2025 and 2026 tax-year parameters. Consult a qualified Virginia-licensed CPA or tax professional for guidance on your specific situation.