Virginia income tax rates for 2026
Four brackets from 2% to 5.75%, with the top rate starting at just $17,000 of taxable income. The calculation starts from federal adjusted gross income with Virginia modifications. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 2% | $0 – $3,000 |
| 3% | $3,001 – $5,000 |
| 5% | $5,001 – $17,000 |
| 5.75% | Over $17,000 |
Deductions, exemptions and credits
Before the rates apply, Virginia allows a standard deduction of $8,750 (single) or $17,500 (married filing jointly) and a personal exemption of $930 (single) or $1,860 (joint). The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
Worked example: $75,000 in Virginia
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $8,750 (standard deduction) − $930 (personal exemption) = $65,320.00
Brackets: 2% × $3,000.00 + 3% × $2,000.00 + 5% × $12,000.00 + 5.75% × $48,320.00 = $3,498.40
Virginia income tax = $3,498.40 — an effective rate of 4.66% and a marginal rate of 5.75%.
Virginia income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $911 | 3.04% | $402 | 1.34% |
| $50,000 | $2,061 | 4.12% | $1,504 | 3.01% |
| $75,000 | $3,498 | 4.66% | $2,942 | 3.92% |
| $100,000 | $4,936 | 4.94% | $4,379 | 4.38% |
| $150,000 | $7,811 | 5.21% | $7,254 | 4.84% |
| $250,000 | $13,561 | 5.42% | $13,004 | 5.2% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Virginia compared with nearby states
At $75,000 (single), Virginia ranks 8 of 51 for state income tax, where 1 is the highest. Tennessee does not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Virginia | $3,498 | 4.66% | 5.75% |
| Maryland | $3,199 | 4.27% | 6.5% |
| District of Columbia | $3,500 | 4.67% | 10.75% |
| West Virginia | $2,546 | 3.39% | 4.58% |
| Kentucky | $2,507 | 3.34% | 3.5% |
| Tennessee | $0 | 0% | none |
| North Carolina | $2,484 | 3.31% | 3.99% |
More about taxes in Virginia
- Virginia's 5.75% top rate starts at $17,000 of taxable income, so most full-time workers pay it on most of their income.
Frequently asked questions
What is the Virginia income tax rate for 2026?
Four brackets from 2% to 5.75%, with the top rate starting at just $17,000 of taxable income. A single filer with $75,000 of income is in the 5.75% bracket but pays an effective 4.66%, because lower slices of income are taxed at lower rates.
How much Virginia income tax do I pay on $75,000?
About $3,498 for a single filer — 4.66% of income — after $8,750 of standard deduction and $930 of personal exemption. A married couple with $150,000 owes about $7,254.
What deductions does Virginia allow?
Virginia allows a standard deduction of $8,750 (single) or $17,500 (married filing jointly) and a personal exemption of $930 (single) or $1,860 (joint). Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Virginia's income tax higher than its neighbors'?
At $75,000 (single), Virginia ranks 8 of 51 for state income tax, where 1 is the highest. Among nearby states, Tennessee is lowest at $0 and District of Columbia is highest at $3,500.
Estimates only — not tax advice. Virginia figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.