Virginia Tax Guide

⚠️ Important Disclaimer

This guide is for general informational purposes only and provides simplified overviews and estimates. It does not provide tax, legal, payroll, accounting, or financial advice.

Tax rules can change, and actual paycheck amounts may vary based on your employer, benefit elections, filing status, local taxes, deductions, credits, garnishments, and withholding elections. This guide does not cover every possible tax scenario.

For personalized tax advice, please consult a qualified tax professional.

For official guidance, review materials from the Virginia Department of Taxation and the Internal Revenue Service (IRS).

Last reviewed: June 2026

Virginia at a Glance

Virginia has a progressive income tax with four brackets ranging from 2% to 5.75%. The top rate kicks in at just $17,000 of taxable income. The standard deduction is $8,500 (single) / $17,000 (MFJ), with $930 personal exemptions and $930 per dependent.

Virginia does not tax Social Security benefits and offers an age deduction for filers 65 and older.

Key Tax Facts for Virginia

State Income Tax

2% – 5.75%

Federal Brackets

10% – 37%

Social Security

6.2%

Medicare

1.45%

SS Wage Base

$184,500

Standard Deduction

$8,500 / $17,000

Virginia Income Tax Brackets (2026)

Below are the Virginia state income tax brackets. Rates apply to taxable income within each range — you only pay the higher rate on the portion of income that falls in that bracket.

Single / Married Filing Separately

Taxable Income	Tax Rate
$0 – $2,999	2.00%
$3,000 – $4,999	3.00%
$5,000 – $16,999	5.00%
Over $17,000	5.75%

Married Filing Jointly

Taxable Income	Tax Rate
$0 – $2,999	2.00%
$3,000 – $4,999	3.00%
$5,000 – $16,999	5.00%
Over $17,000	5.75%

How Your Virginia Paycheck Is Calculated

Every paycheck goes through the same basic pipeline from gross pay to the net amount that hits your bank account:

Gross Pay — Your total earnings for the pay period. For hourly workers this is (hours × rate) plus any overtime or double-time premiums. For salaried employees it’s your annual salary divided by the number of pay periods.
Pre-Tax Deductions — Contributions to 401(k), 403(b), HSA, or FSA are subtracted before income taxes are calculated. These lower your taxable wages but Social Security and Medicare still apply to the full gross in most cases.
Federal Income Tax — Withheld using the IRS Publication 15-T percentage method based on your W-4 filing status, credits, and additional withholding elections. For 2026, rates range from 10% to 37%.
State Income Tax — Virginia withholds state income tax at rates of 2% – 5.75% based on your annualized income and filing status. The standard deduction is $8,500 (single) / $17,000 (MFJ).
FICA Taxes — Social Security (6.2% on wages up to $184,500) and Medicare (1.45% on all wages). If your year-to-date earnings exceed the Social Security wage base, that portion stops being withheld.
Net Pay (Take-Home) — What’s left after all taxes and deductions. This is the amount deposited into your account each pay period.

Good to Know

Review your W-4 periodically. If you consistently receive a large refund, you may be over-withholding. Consider reviewing your W-4 Step 3 credits or Step 4(b) deductions to better align your withholding with your actual tax liability. The IRS Tax Withholding Estimator can help.
Benefits of contributing to a 401(k) or 403(b). Pre-tax retirement contributions can reduce your federal and state taxable income for the year. Even a modest percentage — say 3% to 6% — may noticeably lower your tax withholding while building long-term savings. Consult your plan administrator or a financial advisor for guidance.
Benefits of an HSA if you’re eligible. Health Savings Accounts offer a rare triple tax advantage — contributions lower your taxable income now, the balance grows tax-free, and withdrawals for qualified medical expenses are also tax-free. If you’re enrolled in a qualifying high-deductible health plan, an HSA is one of the most tax-efficient savings tools available.
Virginia tax note. Virginia has four income tax brackets with rates from 2% to 5.75%. The top rate kicks in at $17,000 of taxable income.
Virginia tax note. Virginia offers a standard deduction of $8,500 (single) / $17,000 (MFJ), personal exemptions of $930 per filer, and $930 per dependent.
Virginia tax note. Virginia does not tax Social Security benefits at the state level and offers an age deduction for filers 65 and older.

Frequently Asked Questions

What is Virginia’s income tax rate?

Virginia has four brackets: 2% on the first $3,000, 3% on $3,001–$5,000, 5% on $5,001–$17,000, and 5.75% on all income above $17,000.

Does Virginia tax Social Security?

No. Virginia does not tax Social Security retirement benefits at the state level. Filers 65+ may also qualify for an age deduction.

What deductions does Virginia offer?

Virginia offers a standard deduction of $8,500 (single) / $17,000 (MFJ), a $930 personal exemption per filer, and $930 per dependent.

Sources

The information in this guide is based on the following official and publicly available sources. Always verify current rates and rules before making financial decisions.