Virginia income tax brackets for 2026
Virginia taxes wages at rates from 2% to 5.75%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| All filing statuses: taxable income | Rate |
|---|---|
| Up to $3,000 | 2% |
| $3,000 to $5,000 | 3% |
| $5,000 to $17,000 | 5% |
| Over $17,000 | 5.75% |
Deductions, exemptions and credits
| Standard deduction | $8,750 single · $17,500 married · $8,750 head of household |
|---|---|
| Personal exemption | $930 single · $1,860 married |
| Dependent exemption | $930 each |
- Virginia's brackets have not changed since 1990, so the 5.75% top rate now starts at just $17,000 of taxable income and covers most of a typical salary.
- The same brackets apply to every filing status. The standard deduction is $8,750 for single filers and $17,500 for couples.
No Virginia payroll deductions
Virginia does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a Virginia paycheck are federal taxes, Virginia income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in Virginia
Virginia cities and counties do not tax wages.
Example: $60,000 salary in Virginia
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Virginia income tax | -$101.38 | -$2,635.90 |
| Take-home pay | $1,836.70 | $47,754.10 |
Virginia income tax is about $2,635.90 a year here, 4.39% of gross pay. All taxes together take 20.4% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Virginia at different salaries
Yearly take-home pay for a single filer in Virginia, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $95,251 a year (20.6% in taxes).
| Salary | Virginia tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $911 | $25,374 | $975.93 |
| $45,000 | $1,773 | $36,564 | $1,406.31 |
| $60,000 | $2,636 | $47,754 | $1,836.70 |
| $80,000 | $3,786 | $61,324 | $2,358.62 |
| $100,000 | $4,936 | $74,244 | $2,855.54 |
| $150,000 | $7,811 | $105,980 | $4,076.16 |
| $250,000 | $13,561 | $169,621 | $6,523.89 |
How the Virginia paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Virginia tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, less exemptions, run through the brackets above, then divided by the number of paychecks.
Virginia tax = Brackets(Wages − pre-tax deductions − standard deduction − exemptions)