2025 Form 760 Tax Tables
Virginia Tax Rate Schedule and Income Tax Table
Download or Print 2025 Virginia Form 760 Tax Tables
Use the embedded PDF viewer above to preview the 2025 Form 760 Tax Tables and access any PDF tools available in your browser. The large buttons below the viewer provide another way to download, print, or email yourself a link to this page. Prior-year versions of this PDF are available further down the page.
About Virginia Form 760 Tax Tables
The Virginia tax tables help you look up the income tax amount for taxable income within the published table range. The separate tax rate schedule provides formulas for calculating tax when your taxable income is not listed in the table. Use the instructions for your return to determine the taxable income amount and calculation method that apply.
The 2025 PDF contains nine pages, beginning with the Tax Rate Schedule and followed by the Tax Table. The table uses income ranges labeled At Least and But Less Than, with a tax amount for each range. The PDF cautions that if your Virginia adjusted gross income is below the filing threshold, you should enter zero tax instead of using the rate schedule or table. Check your return instructions for that threshold.
Full-year residents use the Form 760 instructions, part-year residents use the Form 760PY instructions, and nonresidents use the Form 763 instructions. Complete the applicable income, deduction, exemption, and allocation calculations before looking up or calculating your tax.
Virginia Form 760 Tax Tables PDF Files by Year
Click any of the Virginia tax table PDF links above to download, save, view, and print the file for the corresponding year. These free PDFs are unaltered and are sourced directly from the publisher.
The 2025 link opens the separate tax table PDF. The 2024 and 2023 links open the full Form 760 instruction booklets, with tax tables beginning on printed page 35 (PDF page 41). Use the tax table and filing guidance for the year of your return.
You might also like our 2026 Virginia income tax rates and calculator page. There you can estimate Virginia state income taxes and compare estimates across states.
Related Virginia Individual Income Tax Forms
Need to download more state income tax forms? View the 2025 other Virginia income tax forms list.
| Form Code | Form Name |
|---|---|
| Form 760 | Resident Individual Income Tax Return |
| Form 760 Instructions | Resident Individual Income Tax Return Instructions |
| Form 760PY Instructions | Part-Year Resident Individual Income Tax Instructions |
| Form 763 Instructions | Nonresident Individual Income Tax Instructions |
Frequently Asked Questions (FAQ)
Here are answers to common questions about downloading, printing, and using 2025 Virginia Form 760 Tax Tables.
What are the 2025 Virginia tax tables used for?
The tax tables provide a tax amount for each listed range of Virginia taxable income. Use the amount calculated on your Virginia return and follow its instructions when looking up the tax. Your taxable income is different from your gross wages or federal adjusted gross income.
How do I read the Virginia tax table?
Find the row where your taxable income is at least the first amount but less than the second amount. Read the tax shown for that range and enter it on the appropriate line of your return as directed by the instructions. If your income equals a range's upper limit, use the next applicable row.
What if my taxable income is not listed in the table?
Use the Tax Rate Schedule at the beginning of the PDF when your Virginia taxable income is outside the table range. The schedule shows the applicable rate and any base tax amount. Follow your return instructions for rounding and other calculation requirements.
Can part-year residents and nonresidents use these tables?
Yes, when the instructions for their return direct them to use the tax table or rate schedule. Part-year residents should follow the Form 760PY instructions, and nonresidents should follow the Form 763 instructions. Complete the required income allocation and other return calculations first.
Where can I find the 2024 and 2023 Virginia tax tables?
The 2024 Form 760 instructions (PDF) and 2023 Form 760 instructions (PDF) include the tables for those years. Open the booklet for your tax year and find the Tax Table section. These are complete instruction booklets, not separate table-only PDFs.
Last updated: October 26, 2026
References:
- 2025 Virginia Tax Rate Schedule and Tax Table. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Individual Income Tax Forms. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2025 Form 760 Resident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2024 Form 760 Resident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- 2023 Form 760 Resident Individual Income Tax Instructions. State of Virginia, Virginia Department of Taxation. Retrieved October 26, 2026.
- Virginia Code § 58.1-320, Imposition of Tax. Virginia General Assembly, Commonwealth of Virginia. Retrieved October 26, 2026.