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

Retirement Income and Virginia Taxes

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

• Social Security — fully exempt: Social Security benefits are completely exempt from Virginia income tax — a significant advantage for retirees, as many states tax all or a portion of Social Security.
• Military retirement — fully exempt: Virginia fully exempts military retirement income from state income tax. This is a strong benefit for retired service members, who pay $0 in Virginia state income tax on their military pension regardless of the amount.
• Age deduction (65+): Virginia residents age 65 and older can deduct up to $12,000 per person from Virginia taxable income, with a phaseout above $50,000 AGI. At a $60,000 gross income, this saves roughly $690 in state tax per person aged 65+. The deduction phases out proportionally for incomes between $50,000 and approximately $75,000.
• 401(k) and IRA distributions — taxable: Distributions from traditional 401(k) plans, IRAs, and most private pensions are taxable in Virginia at the regular 2%–5.75% bracket rates. Unlike Illinois, Virginia does not fully exempt retirement account distributions.
• Government pensions — partial exemption: Federal and Virginia state/local government pensions may be partially exempt under specific rules. Consult the Virginia Department of Taxation or a tax professional for your pension specifics.

Virginia Tax Credits and Deductions

Virginia provides several credits and deductions that can reduce your annual state tax liability. These are claimed on the annual Virginia Form 760, which is due May 1— unlike the federal April 15 deadline. Virginia's May 1 deadline is unique among states and is easy to miss if you are accustomed to the standard federal schedule. An extension to November 1 is available, but taxes owed must still be paid by May 1 to avoid penalties.

• Virginia 529 College Savings Plan deduction:Contributions to Virginia's Invest529 plan are deductible from Virginia taxable income with no annual dollar cap (subject to gift tax rules). At the 5.75% top rate, every $1,000 contributed saves $57.50 in Virginia state tax.
• Long-term care insurance subtraction: Virginia allows a subtraction for up to $15,000 of long-term care insurance premiums paid during the year. At 5.75%, the maximum subtraction saves up to $862.50 in Virginia state tax annually.
• Age deduction: As noted above, taxpayers 65+ may deduct up to $12,000 per person from Virginia income (with phaseout above $50,000 AGI).
• Disability income subtraction: Certain disability income may be subtracted from Virginia taxable income if you are permanently and totally disabled.
• No Virginia EITC: Virginia does not offer a state-level Earned Income Tax Credit as of 2026, unlike many neighboring states. Federal EITC is available but there is no Virginia match or enhancement.

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.