Virginia has four individual income tax brackets, with rates ranging from 2% to 5.75%. The top rate kicks in at just $17,000 in taxable income, which means most working Virginians pay the highest marginal rate on the bulk of their earnings. Virginia does not impose any additional local income taxes at the county or city level, so the state rate is the only income tax you’ll owe.
Virginia’s Four Tax Brackets
Virginia uses a graduated system with four brackets. Here’s how they break down:
- 2% on taxable income up to $3,000
- 3% on taxable income from $3,001 to $5,000
- 5% on taxable income from $5,001 to $17,000
- 5.75% on taxable income over $17,000
These brackets apply to all individual filers regardless of filing status. Unlike the federal system or many other states, Virginia does not use wider brackets for married couples filing jointly. Both a single filer and a married couple use the same thresholds.
Because the top bracket starts at $17,000, someone earning $60,000 in taxable income would pay 5.75% on most of their earnings. The lower brackets only shelter a small amount. On that $60,000, the total state tax would be roughly $2,923: $60 on the first $3,000, $60 on the next $2,000, $600 on the next $12,000, and $2,472.50 on the remaining $43,000. That works out to an effective rate of about 4.9%.
Standard Deduction and Personal Exemptions
Before applying the brackets above, you reduce your income by Virginia’s standard deduction and any exemptions you qualify for. Virginia’s standard deduction is $8,000 for single filers and $16,000 for married couples filing jointly. You can also choose to itemize if that gives you a larger deduction.
On top of the standard deduction, Virginia provides a personal exemption of $930 per person. Each filer claims one, and married couples each get their own, for a combined $1,860. You also claim $930 for each dependent listed on your federal return.
If you or your spouse are 65 or older by January 1 of the tax year, you get an additional $800 exemption per qualifying person. The same $800 extra exemption applies if you’re considered blind for federal tax purposes. These exemptions are modest compared to the standard deduction, but they do chip away at your taxable income before the brackets apply.
No Local Income Tax
Some states allow cities or counties to tack on their own income tax. Virginia does not. While Virginia localities impose property taxes, sales taxes, and various other levies, income tax is collected only at the state level. Whatever you calculate using the brackets above is your full Virginia income tax liability.
How Virginia Connects to Federal Tax Law
Virginia calculates taxable income starting from your federal adjusted gross income, then applies its own deductions and exemptions. The state generally conforms to the Internal Revenue Code, but as of February 2026, Virginia shifted from rolling conformity to a fixed conformity date of December 31, 2025. This means Virginia’s tax code is tied to federal law as it existed on that date, and future federal changes won’t automatically flow through to your Virginia return.
A few notable areas where Virginia diverges from recent federal changes are worth knowing about. Virginia does not conform to the federal suspension of the Pease limitation, which is an overall cap on itemized deductions that phases out deductions for higher-income taxpayers. Even though the federal government suspended this cap years ago and recently replaced it with a new version, Virginia still applies the original Pease limitation on its own terms.
Virginia also handles the state and local tax (SALT) deduction differently. At the federal level, there’s a cap on how much you can deduct for state and local taxes paid. Virginia generally does not apply a SALT cap when computing your Virginia itemized deductions. However, if you’re subject to the Pease limitation on your Virginia return, the federal SALT cap (including any temporary increases) factors into that calculation.
Filing Your Virginia Return
Virginia returns are due May 1, giving you an extra two weeks compared to the federal April 15 deadline. You can file electronically through Virginia’s Department of Taxation website or through commercial tax software. If you’re a part-year resident, meaning you moved into or out of Virginia during the tax year, you’ll need to prorate your personal exemptions based on the portion of the year you lived in the state.
Virginia offers four filing statuses: single, married filing jointly, married filing separately, and head of household. Married couples also have the option of using a “Spouse Tax Adjustment,” which can reduce the combined tax when one spouse earns significantly more than the other. Under this method, each spouse calculates their tax individually on their own income, and each must claim their own personal and age exemptions separately.