Virginia Tax Calculator 2026

The Virginia Tax Calculator computes personal income tax using four progressive brackets: 2%, 3%, 5%, and 5.75%. The top 5.75% rate applies to taxable income above $17,001, affecting most full-time Virginia employees. Virginia imposes no local income taxes. To calculate Virginia taxable income, start with federal adjusted gross income, subtract standard or itemized deductions, and apply the state brackets for 2026 (Tax Year 2025). 

This calculator also generates detailed take-home pay for salaries, including a $100,000 example, and answers common questions about withholding, exemptions, and deductions for Virginia residents and workers.

Virginia State Tax Quick Facts – 2026

Virginia levies a 4-bracket progressive income tax from 2% to 5.75%, a statewide minimum sales tax of 5.3% (4.3% state + 1% local), and a property tax with a median effective rate of 0.82%, one of the lower rates in the Mid-Atlantic region. Virginia has no estate tax, no inheritance tax, and no local income tax in any jurisdiction.

What is my Virginia State Tax Rate?

Virginia’s state income tax rate depends on taxable income. The 4 brackets are: 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. Virginia uses the same 4 brackets for all filing statuses, single, married filing jointly, and head of household. The top rate of 5.75% applies to most working Virginians’ income above $17,000.

Virginia Income Tax Brackets – 2026 (All Filing Statuses)

Virginia has not changed its 4 income tax brackets since 2004. The brackets are not inflation-indexed. Tax Year 2026 brackets are identical to Tax Year 2025. Source: Virginia Department of Taxation (tax.virginia.gov).

Virginia’s brackets are notably compressed compared to other states. The entire first 3 brackets, 2%, 3%, and 5% cover only the first $17,000 of taxable income. A Virginia resident earning \$30,000 in taxable income pays \$720 in tax on the first \$17,000 and \$747.50 on the remaining \$13,000 at 5.75%, total Virginia tax of \$1,467.50, an effective rate of 4.89%.

Effective VA rate on $50,000 taxable income: ($720 on first $17,000) + ($1,897.50 on $33,000 at 5.75%) = $2,617.50, effective rate 5.24%. The effective rate approaches but never reaches 5.75% since the lower brackets always apply to the first $17,000.

Virginia Effective Income Tax Rate by Income Level

How Do I Calculate My Virginia Taxable Income?

Virginia taxable income is calculated in 4 steps: start with federal adjusted gross income (AGI), apply Virginia additions (income taxable in VA but not federally), apply Virginia subtractions (income exempt in VA but taxable federally), then subtract the Virginia standard deduction ($8,000 single / $16,000 MFJ) or Virginia itemized deductions, and subtract personal exemptions ($930 each). The result is Virginia taxable income.

VA Taxable Income = Federal AGI + VA Additions − VA Subtractions − VA Std Deduction − Personal Exemptions

Step-by-Step Virginia Taxable Income Calculation

• Step 1: Start with federal AG, total income from wages, business, investment, and other sources, minus federal above-the-line deductions like 401(k) contributions, IRA contributions, and student loan interest.
• Step 2: Add Virginia additions, income that is taxable in Virginia but was excluded or deducted on the federal return. The most common VA addition is interest income from non-Virginia state and municipal bonds.
• Step 3: Subtract Virginia subtractions, income exempt from Virginia tax that was included in federal AGI. Key VA subtractions include: Social Security benefits, military retirement pay (all amounts), qualifying government retirement income, Virginia National Guard pay (up to $3,000), and Age Deduction amounts for qualifying seniors.
• Step 4: Subtract the Virginia standard deduction or Virginia itemized deductions, whichever produces the lower taxable income. The 2025 Virginia standard deduction is $8,000 for single filers and $16,000 for married filing jointly.
• Step 5: Subtract personal and dependent exemptions, $930 per exemption. A single filer with no dependents subtracts $930. A married couple with 2 dependent children subtracts $930 × 4 = $3,720.
• Step 6: The remaining amount is Virginia taxable income. Apply the 4-bracket rate schedule: 2% / 3% / 5% / 5.75%.

Virginia Additions – What Gets Added Back

Virginia Subtractions – What Gets Deducted

Virginia Standard Deduction vs. Itemized Deduction

Virginia allows taxpayers to itemize deductions on Schedule A if their itemized deductions exceed the standard deduction. Virginia’s itemized deductions are based on federal Schedule A amounts but with one key difference: Virginia does not allow a deduction for state and local income taxes paid (SALT). Virginia does allow deductions for mortgage interest, charitable contributions, and unreimbursed medical expenses above 7.5% of Virginia AGI.

Virginia standard deduction (2025): $8,000 for single filers, $16,000 for married filing jointly. These are not inflation-indexed and have not changed since 2023. A single filer who itemizes must have itemizable deductions exceeding $8,000 to benefit from itemizing on the Virginia return.

How Much Is $100,000 a Year After Taxes in Virginia?

A single filer earning $100,000 in Virginia takes home approximately $70,560 per year after federal income tax ($13,608), FICA ($7,650), and Virginia state income tax ($5,134). The effective combined tax rate is approximately 29.4%. Monthly take-home is approximately $5,880, and biweekly take-home is approximately $2,714.

$100,000 Salary Complete Tax Breakdown – Single Filer, Virginia, 2026

Virginia income tax = $720 (first $17,000 at 2%/3%/5%) + ($91,070 − $17,000) × 5.75% = $720 + $4,258.53 = $4,978.53. Rounding and exact federal withholding produce final figures above. Federal tax uses 2025 brackets and standard deduction. FICA uses 2026 rates.

$100,000 Salary After Taxes – Married Filing Jointly, Virginia, 2026

$100K Take-Home Comparison: Virginia vs. Neighboring States – Single Filer

Virginia Paycheck Calculator – How VA Withholding Works

Virginia paycheck withholding is calculated by annualizing each paycheck, subtracting Virginia withholding exemptions (\$930 per exemption claimed on VA-4), applying the 4-bracket Virginia rate schedule, and dividing the annual tax by the number of pay periods. Each pay period, the employer deducts the per-period Virginia tax, federal income tax, and FICA from gross pay.

Virginia Form VA-4 – Withholding Allowances

Virginia employees claim withholding allowances on Form VA-4 (Employee’s Virginia Withholding Exemption Certificate). Each allowance claimed on VA-4 reduces annualized Virginia taxable wages by $930. A single employee with no dependents typically claims 1 allowance (for the personal exemption). A married employee with 2 children typically claims 4 allowances (2 spouses + 2 dependents = $3,720 in exemption reductions).

Virginia does not use a system equivalent to the federal W-4’s new dollar-reduction approach. The VA-4 still uses the traditional allowance count. Employees who do not submit a VA-4 are withheld at the default rate, 1 exemption.

Virginia Withholding by Pay Frequency – $75,000 Salary, Single, 1 Allowance

Net per-period estimate subtracts federal income tax, VA state tax, and FICA (7.65%). No pre-tax deductions applied. Figures are estimates for planning purposes.

12-Salary Virginia Take-Home Reference Table – Single Filer 2026

VA income tax uses: $720 on first $17,000 + 5.75% on excess above $17,000, after $8,000 standard deduction and $930 personal exemption. Federal tax uses 2025 brackets and $15,750 standard deduction.

Is Virginia Sales Tax 6%? What Is the VA Sales Tax Rate?

Virginia’s statewide minimum sales tax rate is 5.3%, composed of a 4.3% state rate plus a mandatory 1% local add-on that applies in every locality. Northern Virginia (Alexandria, Arlington, Fairfax, Falls Church, Loudoun, Manassas, and Prince William) and Hampton Roads add a 0.7% regional transportation tax, bringing those areas to 6.0%. The sales tax rate in Virginia is not 6% statewide, 6% applies only in Northern Virginia and Hampton Roads.

Virginia Sales Tax Rates by Region – 2026

Northern Virginia Transportation Authority (NVTA) jurisdictions include the cities of Alexandria, Fairfax, Falls Church, Manassas, and Manassas Park, and the counties of Arlington, Fairfax, Loudoun, and Prince William. Hampton Roads Transportation Accountability Commission (HRTAC) jurisdictions include Chesapeake, Hampton, Newport News, Norfolk, Portsmouth, Suffolk, Virginia Beach, James City County, and York County.

Virginia reduced the state sales tax on grocery food items from 2.5% to 1% effective January 1, 2023. The 1% grocery rate applies to food for home consumption including prepared foods eligible for WIC or SNAP benefits. Candy, alcoholic beverages, and dietary supplements are taxed at the full general rate, not the reduced grocery rate.

Virginia Property Tax Rates by County and City – 2026

Virginia property tax is administered entirely at the local level, the Commonwealth of Virginia imposes no state property tax. Local rates in 2025 range from $0.31 per $100 of assessed value in some rural counties to $1.38 per $100 in some independent cities. The statewide median effective property tax rate is 0.82%, well below the national median of approximately 1.10%.

Property Tax Rates for Major Virginia Localities – 2026

AV = Assessed Value. Virginia localities assess property at 100% of market value in most jurisdictions. Rates are per $100 of assessed value for Tax Year 2025. Verify current rates at your locality’s Commissioner of the Revenue office.

Virginia Land Use Assessment and Senior Relief Programs

Virginia localities offer 2 major property tax relief programs. Land Use Assessment allows agricultural, horticultural, forest, and open-space land to be assessed at use value rather than market value, substantially reducing property taxes on qualifying rural and farming parcels. Senior and Disabled exemptions allow localities to grant partial or complete property tax exemptions or deferrals to qualifying residents age 65 or older or permanently disabled, subject to income and net worth limits set by each locality.

How Does Virginia Tax Military Pay and Retirement Income?

Virginia fully exempts all military retirement pay from state income tax with no dollar cap and no age requirement, effective for Tax Year 2022 forward. Active-duty military pay earned while stationed in Virginia is exempt for non-domiciliary servicemembers under the Servicemembers Civil Relief Act. Social Security benefits are fully exempt from Virginia income tax for all residents at all income levels.

Virginia Military Tax Rules – 2026

Virginia Retirement Income Tax – All Sources

Virginia’s Age Deduction allows taxpayers age 65 and older to deduct up to $12,000 from Virginia income. The deduction phases out for net incomes above $50,000 for single filers and $75,000 for married filing jointly. Taxpayers age 62–64 whose birth year falls in certain ranges may qualify for a reduced age deduction under transitional provisions.

Virginia State Tax Credits That Reduce Your VA Tax Bill

Virginia offers 12 tax credits that reduce Virginia income tax dollar for dollar. The most widely used are the Low-Income Tax Credit, the Virginia Earned Income Credit (20% of federal EITC), the credit for taxes paid to another state, the Child and Dependent Care Expense Credit, and the Political Contribution Credit. Credits reduce tax owed, they are more valuable than deductions.

How to Use the Virginia Tax Calculator on USATaxCalculator.com

Use the Virginia tax calculator by entering 5 fields: annual income or hourly rate, filing status, pay frequency, number of VA-4 withholding exemptions, and pre-tax deductions. The calculator returns Virginia income tax, federal income tax, FICA, and estimated net take-home pay for the selected period. A separate section calculates Virginia sales tax and property tax.

• Step 1: Enter income, annual salary, or hourly rate with hours per week for hourly workers. Overtime hours are entered separately and computed at the 1.5× FLSA rate.
• Step 2: Select filing status, Single, Married Filing Jointly, Married Filing Separately, or Head of Household. Virginia uses the same 4 brackets for all filing statuses.
• Step 3: Enter VA-4 exemptions, the number of personal and dependent exemptions from Virginia Form VA-4. Each exemption reduces Virginia taxable income by $930.
• Step 4: Enter pre-tax deductions, traditional 401(k), health insurance premiums, FSA, and commuter benefits reduce federal and Virginia taxable income. Virginia conforms to federal HSA rules (unlike New York).
• Step 5: Select pay frequency, weekly, biweekly, semi-monthly, or monthly. The calculator converts to per-period withholding using the Virginia annualization method.
• Step 6: Review results, Virginia income tax, federal income tax, Social Security, Medicare, total withholding, and net take-home per period and annually.

More Free Calculators on USATaxCalculator.com

USATaxCalculator.com provides 5 additional tools for Virginia workers and residents:

• US Income Tax Calculator — Estimate federal income tax for any income level across all 50 states
• Hourly to Salary Calculator — Convert any Virginia hourly wage to annual salary with full tax breakdown
• Overtime Calculator — Calculate Virginia paycheck with FLSA overtime at 1.5× the regular rate
• Capital Gains Tax Calculator — Calculate federal and Virginia capital gains tax on investment sales
• Retirement Income Tax Calculator — Estimate Virginia taxes on pension income, IRA withdrawals, and Social Security (fully exempt in VA)

FAQs About Virginia Tax Calculator 2026

Q1. How do I calculate my Virginia taxable income?

Virginia taxable income is calculated by starting with federal AGI, adding Virginia additions (such as interest from out-of-state bonds), subtracting Virginia subtractions (Social Security benefits, military retirement pay, federal and Virginia government pension income up to $15,000 at age 55+, and qualifying Age Deduction amounts), then subtracting the Virginia standard deduction ($8,000 single / $16,000 MFJ for 2025) or itemized deductions if higher, and finally subtracting personal and dependent exemptions of $930 each. The formula is: VA Taxable Income = Federal AGI + VA Additions − VA Subtractions − VA Standard Deduction − ($930 × Number of Exemptions). Apply this amount to the 4 Virginia brackets: 2% on the first $3,000, 3% on $3,001–$5,000, 5% on $5,001–$17,000, and 5.75% above $17,000.

Q2. Is Virginia sales tax 6%?

Virginia sales tax is not 6% statewide. The statewide minimum sales tax rate is 5.3%, composed of a 4.3% state rate and a mandatory 1% local add-on that applies in every Virginia jurisdiction. The 6.0% rate applies specifically in Northern Virginia (including Arlington, Fairfax, Loudoun, Prince William, Alexandria, Falls Church, Manassas, and Manassas Park) and Hampton Roads (including Virginia Beach, Norfolk, Chesapeake, Newport News, Hampton, and Portsmouth), where a 0.7% regional transportation tax is added to the 5.3% base. Groceries and food for home consumption are taxed at only 1.0% in Virginia — significantly below the general merchandise rate.

Q3. What is my Virginia state tax rate?

Virginia state income tax rates are 2%, 3%, 5%, and 5.75% across 4 brackets based on Virginia taxable income. The 2% rate applies to 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. Most full-time Virginia workers reach the 5.75% rate — but the effective rate is always lower because the first $17,000 of taxable income is taxed at the lower rates. A Virginia resident with $75,000 in taxable income pays an effective Virginia rate of approximately 5.34%. The marginal rate on every dollar above $17,000 of taxable income is 5.75%. Virginia does not vary its brackets by filing status — single filers and married filers use the same 4 brackets.

Q4. How much is $100,000 a year after taxes in Virginia?

A single filer earning $100,000 in Virginia takes home approximately $73,608 per year after all taxes — federal income tax (approximately $13,608), FICA taxes ($7,650), and Virginia state income tax (approximately $4,979 after the $8,000 standard deduction and $930 personal exemption). The combined effective tax rate is approximately 26.4%. Biweekly take-home is approximately $2,831. A married couple filing jointly with $100,000 combined income takes home approximately $79,503 per year — the larger $16,000 Virginia standard deduction and 2 personal exemptions ($1,860) reduce Virginia taxable income significantly, lowering the state tax bill to approximately $4,613.

Q5. Does Virginia have a local income tax?

Virginia has no local income tax in any city or county. No Virginia municipality — including Richmond, Virginia Beach, Norfolk, Chesapeake, Arlington, Alexandria, or any other city or county — imposes a local income tax on wages. This contrasts with Maryland (which has county income taxes of 2.25%–3.2% in every county plus Baltimore City), Washington DC (which imposes a local income tax of 4%–10.75%), and New York City (which adds up to 3.876% on top of NY State tax). Virginia residents pay only federal income tax, Virginia state income tax, and FICA — no local income tax layer.

Q6. Is military retirement pay taxed in Virginia?

Military retirement pay is completely exempt from Virginia state income tax — with no dollar cap and no age requirement. Virginia enacted the full military retirement exemption effective Tax Year 2022. All military retirees who are Virginia residents exclude 100% of their military retirement pay from Virginia taxable income, regardless of the amount. Survivor Benefit Plan (SBP) payments are treated the same as military retirement pay and are also fully exempt. Active-duty servicemembers who are not Virginia-domiciled (legal residents) but are stationed in Virginia are also exempt from Virginia income tax on their military pay under the federal Servicemembers Civil Relief Act (SCRA).

Q7. Does Virginia tax Social Security income?

Virginia does not tax Social Security benefits. Social Security income is fully exempt from Virginia state income tax at all income levels — there is no income phaseout, no means test, and no dollar cap. This exemption applies to retirement benefits, disability benefits (SSDI), and survivor benefits. Railroad Retirement Tier I benefits receive the same exemption as Social Security. Virginia residents who receive Social Security subtract the full amount on their Virginia Form 760 under the Social Security subtraction. At the federal level, between 0% and 85% of Social Security benefits may be taxable depending on combined income — but regardless of federal treatment, the full Social Security amount is exempt from Virginia tax.

Q8. What is the Virginia standard deduction for 2026?

The Virginia standard deduction for Tax Year 2026 is $8,000 for single filers and $16,000 for married filing jointly. The head of household standard deduction is $8,000. These amounts are not inflation-indexed and have not changed since 2023. In addition to the standard deduction, each taxpayer and dependent generates a personal exemption of $930 — reducing Virginia taxable income by $930 per exemption claimed. A single filer with no dependents subtracts $8,000 (standard deduction) + $930 (personal exemption) = $8,930 from federal AGI before applying Virginia’s tax brackets. Taxpayers who itemize on their Virginia return must have itemizable deductions — including mortgage interest, charitable contributions, and unreimbursed medical expenses above 7.5% of AGI — exceeding $8,000 to benefit from itemizing.

Q9. How does Virginia tax capital gains and investment income?

Virginia taxes capital gains as ordinary income at the same 2%–5.75% rate schedule as wages. Virginia provides no preferential rate for long-term capital gains — a taxpayer who held a stock for 20 years pays the same Virginia state tax rate as one who held it for 2 months. The federal distinction between short-term and long-term capital gains rates (0%, 15%, or 20% federally for long-term) does not carry over to Virginia. Dividend income is also taxed at ordinary Virginia rates. Interest income is taxable, except for interest on Virginia state bonds (exempt) and direct obligations of the US government (exempt). Interest from bonds of other states is taxable in Virginia even if federally exempt.

Q10. What Virginia tax deductions and credits are available for 2026?

Virginia residents reduce state income tax through 5 key deductions and 10 available credits. The primary deductions are: the $8,000 standard deduction (single), the $16,000 standard deduction (MFJ), the $930 personal exemption per person, the Age Deduction of up to $12,000 for taxpayers age 65+, and the Virginia 529 contribution deduction of up to $4,000 per account per year. The most impactful credits are: the Virginia Earned Income Credit (20% of federal EITC), the credit for taxes paid to another state (prevents double taxation for residents earning income in Maryland, DC, or other states), the Low-Income Tax Credit (up to \$300 single), and the Child and Dependent Care Credit (up to \$1,200 for 2+ children). Tax credits reduce Virginia tax owed dollar for dollar and are more valuable than deductions of equal value.