Virginia income tax rates for 2026
Virginia has rates from 2% to 5.75%; for single filers the top rate of 5.75% starts above $17,000 of Virginia taxable income. Rates apply to Virginia taxable income: federal adjusted gross income minus Virginia’s own deductions and exemptions.
| Rate | Single | Married filing jointly |
|---|---|---|
| 2% | $0 – $3,000 | $0 – $3,000 |
| 3% | $3,000 – $5,000 | $3,000 – $5,000 |
| 5% | $5,000 – $17,000 | $5,000 – $17,000 |
| 5.75% | Over $17,000 | Over $17,000 |
Virginia standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $8,750 | $17,500 |
| Personal exemption | $930 | $1,860 |
| Exemption per dependent | $930 | $930 |
Deductions and exemptions reduce the income Virginia taxes; credits reduce the tax itself. The head-of-household standard deduction is $8,750.
How much Virginia income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Virginia tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $1,486 | 3.71% | $2,620 | $4,106 | 10.3% |
| $60,000 | $2,636 | 4.39% | $5,020 | $7,656 | 12.8% |
| $80,000 | $3,786 | 4.73% | $8,770 | $12,556 | 15.7% |
| $100,000 | $4,936 | 4.94% | $13,170 | $18,106 | 18.1% |
| $150,000 | $7,811 | 5.21% | $24,734 | $32,545 | 21.7% |
| $250,000 | $13,561 | 5.42% | $51,304 | $64,865 | 25.9% |
At $100,000, for example, Virginia takes about $4,936 and the combined income tax bill is $18,106. Your marginal rate on the next dollar at that income is 27.75% (22% federal + 5.75% Virginia). These estimates apply Virginia’s brackets, standard deduction, exemptions and credits from our data, plus the phase-outs and other special rules described below; local taxes and rules the notes below mark as not modeled are left out.
How Virginia compares with neighboring states
On a $75,000 salary, a single filer pays $3,498 in Virginia income tax, the 44th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| Tennessee | $0 | 0% | No wage tax | 1 of 51 |
| North Carolina | $2,484 | 3.31% | Flat 3.99% | 22 of 51 |
| Kentucky | $2,507 | 3.34% | Flat 3.5% | 23 of 51 |
| West Virginia | $2,546 | 3.39% | 2.11%–4.58% | 25 of 51 |
| Maryland | $3,197 | 4.26% | 2%–6.5% | 39 of 51 |
| Virginia | $3,498 | 4.66% | 2%–5.75% | 44 of 51 |
| District of Columbia | $3,500 | 4.67% | 4%–10.75% | 45 of 51 |
Compare Virginia with District of Columbia, Kentucky, Maryland, North Carolina, Tennessee and West Virginia.
Virginia tax rules to know
Key points from our 2026 Virginia data, compiled from the official sources listed at the end of this page:
- One rate schedule for all filing statuses: 2% up to $3,000, 3% to $5,000, 5% to $17,000, and 5.75% above $17,000 (Va. Code 58.1-320; also on the 2026 Form 760ES). The bracket amounts are not indexed.
- Standard deduction for taxable years 2025 and 2026: $8,750 single (including head of household) and MFS, and $17,500 married filing jointly (Va. Code 58.1-322.03). Under current law it rises to $9,200/$18,400 in 2027 and $9,300/$18,600 in 2028-2029. Anyone who itemizes federally must itemize for Virginia too.
- Personal exemption: $930 each for the taxpayer, spouse and each dependent, plus $800 more for each taxpayer or spouse who is 65+ or blind.
- Taxpayers 65+ may get an age deduction of up to $12,000 each. For those born after Jan. 1, 1939 it is reduced $1 for each $1 of adjusted federal AGI (federal AGI minus taxable Social Security) over $50,000 single/HOH or $75,000 married (combined AFAGI; married filing separately is modeled assuming equal spouse incomes). Virginia also offers low-income and earned income credits.
- Virginia has no local income taxes.
Local income tax: none. Cities and counties in Virginia do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Virginia income tax rate for 2026?
Virginia has rates from 2% to 5.75% for 2026. For single filers the top rate of 5.75% applies to Virginia taxable income over $17,000. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 4.66% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $4,936 in Virginia income tax.
How much is Virginia income tax on $75,000?
A single filer with $75,000 in wages owes about $3,498 in Virginia income tax for 2026, based on Virginia taxable income of about $65,320. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $58,094. A married couple earning $150,000 would owe about $7,254 in state tax.
What is the Virginia standard deduction for 2026?
In our 2026 data, the Virginia standard deduction is $8,750 for single filers and $17,500 for married couples filing jointly ($8,750 for heads of household). A personal exemption of $930 per filer also reduces taxable income. For a single filer earning $75,000, Virginia taxable income works out to about $65,320 in our estimate. See the rules section on this page for income limits and other details.
Does Virginia have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in Virginia, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $11,168 in combined federal and Virginia income tax.
How does Virginia income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $3,498 in Virginia income tax, the 44th-lowest among the 50 states and DC. Among neighbors, Tennessee would take $0 and District of Columbia $3,500. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Virginia tax estimate exact?
It is an estimate. We apply Virginia’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Virginia subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Virginia’s tax agency for final numbers.