How Virginia taxes your paycheck
Virginia taxes 2026 wages in four steps. The first $3,000 of taxable income is taxed at 2%, the next $2,000 at 3%, and the next $12,000 at 5%. Everything above $17,000 is taxed at 5.75%.
Before the rates apply, you subtract a standard deduction of $8,750 if you're single, or $17,500 for a married couple filing together. Each person in your household also takes $930 off your income. Virginia has no local income tax and no state payroll programs.
For example, a single person earning $55,000 subtracts $8,750 and $930, leaving $45,320 of taxable income. The tax is $720 on the first $17,000 plus 5.75% of the rest, about $2,348 for the year.
Virginia tax rates and rules for 2026
Virginia has graduated rates from 2% to 5.75%.
| Taxable income | Rate |
|---|---|
| $0 to $3,000 | 2% |
| $3,000 to $5,000 | 3% |
| $5,000 to $17,000 | 5% |
| Over $17,000 | 5.75% |
- Starts from
- Wages after pre-tax deductions
- 401(k) contributions
- Lower your state taxable wages
- Standard deduction
- $8,750 single, $17,500 married filing jointly, $8,750 married filing separately, $8,750 head of household
- Exemption
- $930 per filer ($1,860 for a joint return); plus $930 per dependent
Local taxes
No local income tax on wages.
What this estimate leaves out
- Leaves out the extra $800 exemption for filers 65 or older or blind, the age deduction, and the spouse tax adjustment some two-earner couples can claim.
- Leaves out Virginia's credit for low-income individuals, the state earned income credit and other credits.
Frequently asked questions
What are Virginia's income tax rates for 2026?
2% on the first $3,000 of taxable income, 3% up to $5,000, 5% up to $17,000, and 5.75% on everything above $17,000. The same steps apply to every filing status.
What is Virginia's standard deduction for 2026?
$8,750 for single filers and $17,500 for married couples filing jointly. It's scheduled to rise to $9,200 and $18,400 in 2027.
Is there local income tax in Virginia?
No. Virginia cities and counties don't tax wages, so the state tax is the only one besides federal tax.
Why do most Virginia workers pay close to 5.75%?
The top rate starts at only $17,000 of taxable income. So for most full-time workers, nearly every extra dollar is taxed at 5.75%. Your average rate is still a bit lower.
Sources
- Virginia Tax: 2026 Form 760ES (tax rate schedule and $930 exemption)
- Virginia Tax: New Virginia Tax Laws (2026 standard deduction)
- Virginia Tax: Deductions
- Virginia Tax: Legislative summary 26-82 (2027 standard deduction increase)
Figures checked 2026-10-25. The federal side uses the same 2026 rules as the main paycheck calculator, where the formula and method are explained. Found a problem? Tell us.