Virginia Income Tax Calculator

Virginia's income tax structure uses four brackets that have remained largely unchanged since the 1980s, though the standard deduction has been updated in recent years. The brackets are: 2% on the first $3,000 of Virginia taxable income; 3% on income from $3,001 to $5,000; 5% on income from $5,001 to $17,000; and 5.75% on all income above $17,000. Because the top bracket kicks in at just $17,000 of taxable income, the vast majority of Virginia workers pay the 5.75% marginal rate on most of their earnings. The effective overall rate for most middle-income earners after the standard deduction and exemptions is approximately 5% to 5.5%.

The same four brackets apply to all filing statuses — single, married filing jointly, married filing separately, and head of household — but the brackets are not adjusted for filing status the way federal brackets are. This means that married couples filing jointly in Virginia face the same narrow brackets as single filers, which is different from the federal system where married brackets are typically double the single brackets. As a practical matter, this means Virginia provides fewer benefits to married couples through the bracket structure compared to the federal system. The primary married filing jointly advantage in Virginia comes from the doubled standard deduction of $16,000 rather than from wider tax brackets.

Virginia's top marginal rate of 5.75% is in the middle of the range among states with graduated income taxes. It is higher than flat-rate states like Colorado (4.4%) and North Carolina (4.75%), but lower than the top rates in neighboring Maryland (which also has county taxes), California, or New York. Virginia has discussed but not enacted changes to the top rate, though the legislature has increased the standard deduction in recent sessions — an approach that reduces the effective rate on low- and moderate-income residents without changing the statutory bracket rates for all taxpayers. Understanding both the bracket rates and the deductions is essential to accurately projecting your Virginia tax liability.

Virginia's standard deduction is $8,000 for single filers and $16,000 for married couples filing jointly for tax year 2024. These amounts were increased significantly in recent legislative sessions from the previous levels of $4,500 single and $9,000 married, representing a meaningful reduction in state income taxes for low- and moderate-income Virginians. The increased standard deduction is particularly beneficial for workers earning between $30,000 and $80,000 per year because it removes a larger share of their income from Virginia's tax base before the 5.75% rate is applied.

Unlike the federal system, Virginia's standard deduction is not indexed for inflation — it remains fixed at the legislatively set amount until the General Assembly acts to increase it. This means that over time, the real value of the standard deduction erodes as wages and prices rise, gradually increasing the effective tax burden without any formal tax rate increase. The General Assembly has periodically increased the standard deduction in response to this erosion, and further increases have been discussed as part of broader tax reform efforts. Workers should use the current-year standard deduction amount when calculating their Virginia tax liability rather than prior-year amounts.

Taxpayers who have large itemized deductions — such as significant mortgage interest, high property taxes, or large charitable contributions — may benefit from itemizing on their Virginia return rather than claiming the standard deduction. Virginia allows itemized deductions that generally conform to the federal Schedule A, with some modifications. However, Virginia does not allow a deduction for state and local income taxes paid at the state level (since Virginia's own tax is what you are computing), but the mortgage interest deduction and charitable contribution deduction follow federal rules. For most middle-income Virginia workers without a mortgage, the standard deduction of $8,000 or $16,000 will exceed their available itemized deductions.

Virginia allows personal exemptions of $930 per exemption claimed on the Virginia income tax return. Taxpayers claim one exemption for themselves, one for their spouse if married filing jointly, and one for each qualified dependent. Age exemptions — additional $800 deductions — are available for taxpayers and spouses who are 65 or older, and blind taxpayers may claim an additional $800 exemption as well. These personal exemptions are smaller than the federal system once offered (federal personal exemptions were eliminated by the Tax Cuts and Jobs Act of 2017 and replaced with the higher standard deduction), but they provide meaningful relief especially for larger families with multiple dependents.

For a married couple with two children both filing as dependents, the total Virginia personal exemptions would be: $930 (taxpayer) + $930 (spouse) + $930 (child 1) + $930 (child 2) = $3,720. Combined with the $16,000 standard deduction, this couple would subtract $19,720 from their gross income before applying Virginia's tax brackets. At a gross income of $80,000, this leaves Virginia taxable income of $60,280, and the Virginia tax would be calculated as: (2% × $3,000) + (3% × $2,000) + (5% × $12,000) + (5.75% × $43,280) = $60 + $60 + $600 + $2,488.60 = $3,208.60 in annual Virginia income tax.

Dependency exemptions in Virginia require that the dependent meet the same basic criteria as federal dependency rules — the person must be either a qualifying child or a qualifying relative as defined by IRS rules. Virginia does not have its own unique definition of a dependent for this purpose; it follows the federal classification. This makes coordination between federal and state returns straightforward: if you can claim someone as a dependent for federal purposes, you can generally claim the $930 Virginia exemption for them as well. Child and dependent care credits and other targeted relief programs are available separately and provide additional tax benefits beyond the basic exemption structure.

Calculating your Virginia income tax follows a clear step-by-step process. Step one: determine your Virginia adjusted gross income (VAGI), which starts with your federal adjusted gross income and then makes a small number of Virginia-specific additions and subtractions. Common additions include interest on non-Virginia government bonds; common subtractions include interest from US Treasury obligations and a subtraction for Social Security income for lower-income taxpayers. Step two: subtract the Virginia standard deduction ($8,000 single or $16,000 married) or your Virginia itemized deductions, whichever is larger. Step three: subtract $930 for each personal exemption. The result is your Virginia taxable income.

Step four: apply the four-bracket rate structure to your Virginia taxable income. Compute the tax for each bracket separately and sum the results: 2% of the first $3,000, 3% of the next $2,000 (income from $3,001 to $5,000), 5% of the next $12,000 (income from $5,001 to $17,000), and 5.75% of all income above $17,000. Step five: subtract any Virginia tax credits you are eligible for, including the credit for taxes paid to another state, the low-income credit, and various other credits available on the Virginia Schedule CR. The result after subtracting credits is your final Virginia income tax liability.

Your employer withholds Virginia income tax from your paycheck using the Virginia Form VA-4, which you complete to indicate your filing status and the number of personal exemptions you are claiming. The VA-4 also allows you to request additional withholding above the calculated amount if you expect to owe more at filing. Virginia's Department of Taxation provides withholding tables that employers use to determine the correct per-period amount to withhold based on your VA-4 elections and pay frequency. If your situation changes — new dependent, change in filing status, second income — you should submit a revised VA-4 to your employer promptly to keep withholding aligned with your actual tax liability.

Virginia individual income tax returns are due on May 1 each year — notably one month later than the federal filing deadline of April 15. This one-month extension is automatically granted to all Virginia filers; you do not need to file a special extension request simply to take advantage of the May 1 deadline. However, if you need additional time beyond May 1, Virginia grants a six-month extension to November 1 for filing the return, provided you pay at least 90% of the tax owed by the May 1 deadline. Interest accrues on any unpaid balance from the May 1 due date regardless of whether an extension has been granted.

Virginia requires quarterly estimated tax payments from individuals who expect to owe more than $150 in Virginia income tax after withholding and credits. Estimated payments are due on May 1, June 15, September 15, and January 15 of the following year — generally following the same schedule as federal estimated payments with the first-quarter payment aligned to Virginia's May 1 filing date. Underpayment of estimated taxes can result in an interest-based penalty assessed at a rate set quarterly by the Department of Taxation. Self-employed individuals, investors with significant dividend and capital gains income, and workers with multiple income streams are most commonly affected by the estimated payment requirement.

Part-year residents and nonresidents who earn income from Virginia sources are also subject to Virginia income tax on their Virginia-source income. A nonresident who commutes to Virginia for work must file a Virginia nonresident return reporting wages earned in Virginia. Virginia provides a credit for taxes paid to other states to prevent double taxation for residents who earn income in multiple states — for example, a Virginia resident who works in Washington DC can claim a credit on their Virginia return for DC income taxes paid. Estates and trusts also file separate Virginia fiduciary income tax returns, and pass-through entities such as partnerships and S corporations report income to their Virginia owners through Schedule VK-1 forms.