Virginia Income Tax Rates, Brackets, and Calculator for 2026
Virginia has four income tax brackets with income tax rates from 2% to 5.75% for 2026. Compare VA state tax at $75,000, $100,000, and other income levels. See how filing status changes the results and where Virginia ranks among states.
Virginia has four individual income tax brackets with rates of 2%, 3%, 5%, and 5.75% for 2026. Its progressive system applies each rate only to the portion of taxable income within that bracket. The same rates and taxable-income thresholds apply to every Virginia filing status. The calculator and tables below compare Virginia taxes across income levels, filing statuses, and states, with examples that include the Spouse Tax Adjustment.
The Virginia General Assembly establishes the income tax rules, while the Virginia Department of Taxation administers them and publishes the tax forms and instructions. The 2026 Form 760ES instructions provide the rates, brackets, standard deductions, and exemptions we use in our calculations. The rates and bracket thresholds remain unchanged and are not adjusted annually for inflation. For income earned in 2026, calendar-year filers' federal Form 1040 series returns are generally due April 15, 2027. Virginia Form 760 returns are generally due May 3, 2027, because the usual May 1 deadline falls on a Saturday.
Although Virginia does not widen its brackets for joint filers, eligible couples with income from both spouses can reduce their tax through the Spouse Tax Adjustment. Our calculator includes this adjustment, using the worksheet in the early-release draft of the 2026 Form 760 instructions. The $259 adjustment offsets the marriage penalty in our equal-income comparison. The step-by-step examples show how it reduces the married couple's tax.
Tax Calculator
Virginia Income Tax Calculator for 2026
Enter annual household income and select a filing status to estimate Virginia income tax for 2026. Results open in our All 50 States income tax calculator with Virginia highlighted. The examples below provide a starting point, showing Virginia income tax for a Single filer earning $50,000 to $150,000 annually. Notice that the effective tax rate rises across the income range, even though the marginal rate stays the same. Virginia's national rank also changes because other states calculate tax differently as income rises.
How Much Will You Pay in Virginia?
| Household Income | State Tax | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|
| $50,000 | $2,061 | 5.75% | 4.12% | 45 |
| $75,000 | $3,498 | 5.75% | 4.66% | 45 |
| $100,000 | $4,936 | 5.75% | 4.94% | 44 |
| $125,000 | $6,373 | 5.75% | 5.10% | 42 |
| $150,000 | $7,811 | 5.75% | 5.21% | 42 |
Virginia remains in the high income tax range nationally across these examples, although its ranking improves from 45th at $50,000 to 42nd at $150,000. At $100,000 of annual income, a Single filer pays an estimated $4,936 in Virginia state income tax for 2026. The marginal tax rate reached is 5.75%, while the effective tax rate is 4.94%. The state's standard deduction, personal exemption, and income taxed in lower brackets keep the effective rate below the bracket rate.
The ranked estimates assume full-year Virginia residency, Single filing status, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as another taxpayer's dependent. They include the $8,750 state standard deduction and $930 personal exemption, with no other deductions, income adjustments, or tax credits. Federal, payroll, and local taxes are excluded. The step-by-step examples further down the page explain how Virginia income tax is calculated for Single and Married Filing Jointly households.
Tax Rates
Virginia Income Tax Rates
Virginia's four individual income tax rates are 2%, 3%, 5%, and 5.75% for 2026. The same rates and taxable-income thresholds apply to Single, Married Filing Jointly, Married Filing Separately, and taxpayers who use Head of Household on their federal return. Virginia does not double its bracket thresholds for married couples. However, eligible married couples with income from both spouses can reduce their tax through Virginia's Spouse Tax Adjustment. Each rate applies only to the portion of taxable income within that bracket.
2026 Virginia Income Tax Brackets
| Bracket | Rate | Single | Married Filing Jointly | Married Filing Separately | Head of Household |
|---|---|---|---|---|---|
| 1 | 2% | $0 - $3,000 | $0 - $3,000 | $0 - $3,000 | $0 - $3,000 |
| 2 | 3% | $3,001 - $5,000 | $3,001 - $5,000 | $3,001 - $5,000 | $3,001 - $5,000 |
| 3 | 5% | $5,001 - $17,000 | $5,001 - $17,000 | $5,001 - $17,000 | $5,001 - $17,000 |
| 4 | 5.75% | $17,001+ | $17,001+ | $17,001+ | $17,001+ |
Virginia's income tax rates and bracket thresholds have remained unchanged since 1990, with the top 5.75% rate applying only to taxable income above $17,000. The state does not adjust these thresholds annually for inflation. As wages rise with inflation, more taxable income can be subject to the top rate even when purchasing power has not increased. Changes to deductions, exemptions, and credits can still affect the amount of tax owed.
Compare States
Compare Virginia to Other States
The next table compares Virginia with its five neighboring states, plus Pennsylvania and Washington DC, at $75,000 of annual income for a Single filer. States appear from lowest to highest state income tax, with the difference measured against Virginia. The marginal rate identifies the tax bracket reached, while the effective rate is state income tax divided by $75,000 of household income, expressed as a percentage. Notice that a lower marginal tax rate does not always mean a lower state tax bill.
Virginia vs Other States at $75,000 of Income (2026)
| State Name | State Tax | Difference | Marginal Rate | Effective Rate | State Rank |
|---|---|---|---|---|---|
| Tennessee | $0 | −$3,498 | 0% | 0.00% | 1 |
| Pennsylvania | $2,303 | −$1,196 | 3.07% | 3.07% | 19 |
| North Carolina | $2,484 | −$1,015 | 3.99% | 3.31% | 22 |
| Kentucky | $2,507 | −$991 | 3.5% | 3.34% | 23 |
| West Virginia | $2,546 | −$953 | 4.58% | 3.39% | 26 |
| Maryland | $3,199 | −$300 | 4.75% | 4.27% | 39 |
| Washington DC | $3,429 | −$70 | 6.5% | 4.57% | 42 |
| Virginia | $3,498 | $0 | 5.75% | 4.66% | 45 |
All seven comparison jurisdictions have lower estimated state income tax than Virginia. Virginia's $3,498 tax is about $300 higher than Maryland's, $70 higher than Washington DC's, and $1,015 higher than North Carolina's. Maryland's county and Baltimore City income taxes are excluded from this comparison. Virginia's neighbor Tennessee does not tax wages.
Examples
Virginia Income Tax Calculation Examples
The goal of these examples is to compare Single and Married Filing Jointly statuses at the same $75,000 annual income per person. The Single example uses $75,000 of household income, while the Married Filing Jointly example assumes each spouse earns $75,000, for a combined $150,000. The results match our 2026 income tax calculator using these income amounts and the corresponding filing status.
To simplify the calculations, both examples assume full-year Virginia residency, W-2 wages only, no dependents, and taxpayers under age 65 who are not blind or claimed as dependents. In the comparison table, we first reduce household income by the Virginia standard deduction and regular personal exemptions to calculate taxable income. We then apply the state brackets and subtract the Spouse Tax Adjustment for the married couple to calculate Virginia state income tax. No other deductions, Virginia additions or subtractions, or tax credits are included.
2026 Virginia Filing Status Comparison
| Tax Metric | Single | Married Filing Jointly |
|---|---|---|
| Household Income | $75,000 | $150,000 |
| Standard Deduction | $8,750 | $17,500 |
| Personal Exemptions | $930 | $1,860 |
| Taxable Income | $65,320 | $130,640 |
| Tax Before Adjustment | $3,498 | $7,254 |
| Spouse Tax Adjustment | $0 | −$259 |
| State Income Tax | $3,498 | $6,995 |
| Effective Tax Rate | 4.66% | 4.66% |
| Marginal Tax Rate | 5.75% | 5.75% |
Looking at the table above, we can see that both households reach the same 5.75% marginal tax rate. The joint standard deduction and personal exemptions double, matching the doubling of household income. Virginia's bracket thresholds do not double, so the married couple initially receives the benefit of the lower brackets only once. The Spouse Tax Adjustment reduces the joint tax by $259, offsetting that difference in this example.
Before rounding, the married couple owes $6,995.30 compared with $6,996.80 for two single filers who each earn $75,000. The $1.50 difference results from the worksheet's fixed $259 adjustment, and both effective rates round to 4.66%. This simplified comparison shows no Virginia marriage penalty under these assumptions. Next, we will review the step-by-step calculations for each filing status.
Step-by-Step Example 1: Single
For a single filer with $75,000 of household income, the 2026 Virginia standard deduction is $8,750 and the personal exemption is $930. Subtracting both leaves $65,320 of Virginia taxable income. That income fills the first three brackets, with the remaining amount taxed at 5.75% in the fourth bracket.
- Virginia taxable income: Subtract the state standard deduction and personal exemption from household income. $75,000 − $8,750 − $930 = $65,320
- Tax through the first three brackets: Apply each rate to the income within that bracket. $3,000 × 2% = $60.00 $2,000 × 3% = $60.00 $12,000 × 5% = $600.00 Then add the results. $60.00 + $60.00 + $600.00 = $720.00
- Tax on the fourth bracket: Subtract $17,000 from $65,320, leaving $48,320 taxed at 5.75%. $48,320 × 0.0575 = $2,778.40
- Estimated Virginia income tax: Add the tax from the lower brackets and the fourth bracket. $720.00 + $2,778.40 = $3,498.40
To calculate the Virginia effective tax rate, we divide $3,498.40 of state income tax by $75,000 of household income. The result is 4.66%, rounded. The calculated state income tax rounds to $3,498 in the comparison table.
The Virginia marginal tax rate is 5.75%, the rate applied to the next dollar of Virginia taxable income in this example.
Step-by-Step Example 2: Married Filing Jointly
Now let's apply the calculation to a married couple filing jointly. Each spouse earns $75,000 with a combined household income of $150,000. The 2026 Virginia joint standard deduction is $17,500, and the two personal exemptions total $1,860. Subtracting these amounts leaves $130,640 of Virginia taxable income. Both spouses have income, and the couple qualifies for the full $259 Spouse Tax Adjustment.
- Virginia taxable income: Subtract the joint state standard deduction and both personal exemptions from household income. $150,000 − $17,500 − $1,860 = $130,640
- Tax through the first three brackets: Apply the same brackets to the couple's combined taxable income. $3,000 × 2% = $60.00 $2,000 × 3% = $60.00 $12,000 × 5% = $600.00 Then add the results. $60.00 + $60.00 + $600.00 = $720.00
- Tax on the fourth bracket: Subtract $17,000 from $130,640, leaving $113,640 taxed at 5.75%. $113,640 × 0.0575 = $6,534.30
- Virginia income tax before adjustment: Add the tax from the lower brackets and the fourth bracket. $720.00 + $6,534.30 = $7,254.30
- Spouse Tax Adjustment: Subtract each spouse's personal exemption from that spouse's Virginia adjusted gross income. Both spouses have the same amounts in this example. $75,000 − $930 = $74,070 per spouse The smaller spouse amount is above $17,000, and joint taxable income of $130,640 is above $34,000. The worksheet therefore directs a fixed $259 adjustment.
- Estimated Virginia income tax: Subtract the Spouse Tax Adjustment from the joint tax. $7,254.30 − $259 = $6,995.30
To calculate the Virginia effective tax rate, we divide $6,995.30 of state income tax by $150,000 of household income. The result is 4.66%, rounded. The calculated state income tax rounds to $6,995 in the comparison table.
The Virginia marginal tax rate is 5.75%, unchanged from the Single example. The Spouse Tax Adjustment is already at its maximum, so it does not change the tax on the next dollar of taxable income in this example.
Takeaway
Virginia Income Tax Takeaways
Effective rate is lower than the bracket rate
Our Single example at $75,000 produces an estimated $3,498 in state income tax, while the Married Filing Jointly example at $150,000 produces $6,995. Both effective rates round to 4.66%, below the 5.75% marginal rate. The standard deduction, personal exemptions, and lower brackets reduce the overall tax, with an additional Spouse Tax Adjustment for the married couple.
Spouse Tax Adjustment offsets the marriage penalty
Virginia does not double its bracket thresholds for joint filers, but the $259 adjustment reduces the married couple's tax from $7,254.30 to $6,995.30. The maximum $259 adjustment slightly exceeds the $257.50 difference created by the shared brackets, leaving the couple owing $1.50 less than two single filers who each earn $75,000. The adjustment depends on both spouses having income, so other income splits and household circumstances can change the result.
Tax brackets do not adjust for inflation
Virginia's top 5.75% rate begins above $17,000 of taxable income, after deductions and exemptions. The bracket thresholds have remained unchanged since 1990 and do not adjust annually for inflation. As wages rise, a larger share of taxable income can fall in the top bracket even when purchasing power has not increased.
Virginia ranks high nationally for income tax
For Single filers, Virginia ranks 45th at $50,000 and $75,000 and 42nd at $150,000 among the 50 states and the District of Columbia, with 1 representing the lowest effective rate. Its effective rate rises from 4.12% to 5.21% across the $50,000 to $150,000 range, but its relative rank improves because other states' taxes rise differently with income. At $75,000, Virginia's estimated state tax is about $1,015 more than North Carolina's and $300 more than Maryland's. These comparisons exclude local taxes, including Maryland's county and Baltimore City income taxes.
FAQ
Frequently Asked Questions
What is the Virginia income tax rate for 2026?
Virginia has four individual income tax rates for 2026: 2%, 3%, 5%, and 5.75%. The rate applied to each portion of taxable income depends on the applicable bracket. The top 5.75% rate applies only to taxable income over $17,000.
How much is Virginia income tax on $75,000?
A Single filer earning $75,000 would owe about $3,498 in Virginia income tax for 2026 under our example assumptions. The $8,750 standard deduction and $930 personal exemption leave $65,320 of taxable income. The effective tax rate is 4.66%, while the marginal tax rate is 5.75%.
This estimate assumes full-year Virginia residency, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as a dependent. It includes no other deductions, adjustments, or credits and excludes federal and payroll taxes.
How much is Virginia income tax on $100,000?
A Single filer earning $100,000 would owe about $4,936 in Virginia income tax for 2026 under the same assumptions. The $8,750 standard deduction and $930 personal exemption leave $90,320 of taxable income. The effective tax rate is 4.94%, while the marginal tax rate remains 5.75%.
This estimate assumes full-year Virginia residency, wages only, no dependents, and a taxpayer under age 65 who is not blind or claimed as a dependent. It includes no other deductions, adjustments, or credits and excludes federal and payroll taxes.
What is the Virginia marginal tax rate?
Virginia's marginal income tax rates are 2%, 3%, 5%, and 5.75% for 2026. The marginal rate is the rate applied to the next dollar of taxable income. Both our $75,000 Single and $150,000 Married Filing Jointly examples have a 5.75% marginal rate because their taxable income exceeds $17,000.
What is the Virginia effective tax rate?
The Virginia effective income tax rate is state income tax divided by household income. Our 2026 examples produce a 4.66% effective rate for Single at $75,000 and Married Filing Jointly at $150,000, rounded. The standard deduction and personal exemptions reduce taxable income, and the joint example also includes the Spouse Tax Adjustment. These are example results, not effective rates that apply to every Virginia household.
Does Virginia have a marriage penalty?
Virginia's shared bracket thresholds can create a marriage penalty, but the Spouse Tax Adjustment can offset it when both spouses have income. In our 2026 example, each spouse earns $75,000 and the couple qualifies for the maximum $259 adjustment. Their joint tax is $6,995.30, which is $1.50 less than the combined $6,996.80 tax of two single filers earning $75,000 each.
The adjustment slightly exceeds the $257.50 difference before it is applied, so this comparison shows no Virginia marriage penalty. Other income splits, deductions, credits, and household circumstances can change the result.
What is the Virginia standard deduction for 2026?
Virginia taxpayers who claim the federal standard deduction must also claim the Virginia standard deduction. For the 2026 tax year, the Virginia standard deduction amounts are:
- Single: $8,750
- Married Filing Jointly: $17,500
- Married Filing Separately: $8,750
- Head of Household: $8,750
- Qualifying Surviving Spouse: $8,750
For Virginia standard-deduction purposes, federal Head of Household and Qualifying Surviving Spouse taxpayers use Filing Status 1 and the Single standard deduction. A taxpayer who can be claimed as another person's dependent calculates a limited standard deduction based on earned income.
Taxpayers who itemize deductions on their federal return must also itemize on their Virginia return. The calculation begins with eligible deductions from federal Schedule A, but Virginia removes state and local income taxes and applies other state adjustments.
Does Virginia have a personal exemption?
Yes. Virginia provides a $930 personal exemption for the taxpayer and, on a joint return, another $930 for the spouse. A qualifying taxpayer or spouse may claim an additional $800 exemption for being age 65 or older and another $800 exemption for blindness. These exemptions reduce Virginia taxable income rather than directly reducing the calculated tax.
Does Virginia have a dependent exemption?
Yes. Virginia provides a $930 exemption for each qualifying dependent claimed on the federal income tax return. Married taxpayers filing separately must follow Virginia's allocation rules so the same dependent is not claimed on both returns. The dependent exemptions reduce taxable income before Virginia income tax is calculated.
Does Virginia have an Earned Income Tax Credit?
Yes. Virginia offers a refundable Earned Income Tax Credit equal to 20% of the federal earned income tax credit for 2026. A taxpayer must qualify for the federal credit and complete the Virginia Earned Income Credit section of Schedule ADJ. Taxpayers claiming the federal credit with qualifying children may also need federal Schedule EIC. A taxpayer must choose between the refundable Virginia EITC, the nonrefundable Virginia EITC, and the Credit for Low-Income Individuals. These credits cannot be combined.
Does Virginia have a Child Tax Credit?
No. Virginia does not have a general state Child Tax Credit for 2026. Eligible families may still claim the federal Child Tax Credit on their federal return.
How much is the Virginia Credit for Low-Income Individuals?
The Virginia Credit for Low-Income Individuals provides up to $300 for the taxpayer, spouse, and each qualifying dependent exemption. A family's Virginia adjusted gross income must not exceed the applicable federal poverty guideline. The credit is nonrefundable and cannot exceed the Virginia income tax owed. A taxpayer who claims this credit cannot also claim either Virginia earned income tax credit.
Which states have income tax reciprocity with Virginia?
Virginia has income tax reciprocity agreements with Kentucky, Maryland, Pennsylvania, West Virginia, and the District of Columbia. Qualifying employees generally pay state income tax on wages only to their state of residence, rather than both states. Eligibility depends on the agreement's residency, presence, and income requirements, so working across a state line does not automatically qualify a taxpayer.
Eligible residents of those jurisdictions who work in Virginia can submit Form VA-4 to their employer to claim exemption from Virginia withholding. Virginia does not have reciprocity agreements with North Carolina or Tennessee.
References:
- 2026 Form 760ES, Estimated Income Tax Payment Vouchers for Individuals (PDF). Virginia Department of Taxation. Provides the 2026 tax rate schedule and estimated-tax worksheet, including personal exemptions and the additional exemptions for age or blindness. Retrieved October 20, 2026.
- 2026 Form 760 Resident Income Tax Instructions, Early-Release Draft (PDF). Virginia Department of Taxation. The Spouse Tax Adjustment Worksheet on page 14 explains the maximum $259 adjustment and the income tests used in the joint example. Also documents filing statuses, deductions, exemptions, and credits. This is a draft, not a final filing document. Retrieved October 20, 2026.
- Code of Virginia § 58.1-320: Imposition of Tax. Virginia General Assembly. Establishes the four tax rates and taxable-income thresholds, including the 5.75% rate above $17,000 that has applied since 1990. The schedule does not provide annual inflation adjustments. Retrieved October 20, 2026.
- Code of Virginia § 58.1-322.03: Virginia Taxable Income, Deductions. Virginia General Assembly. Establishes the $8,750 Single and $17,500 joint standard deductions for 2026, the $930 personal exemption, and additional $800 exemptions for age or blindness. Also explains Virginia's treatment of federal itemized deductions. Retrieved October 20, 2026.
- Deductions and Exemptions. Virginia Department of Taxation. Explains standard versus itemized deduction requirements and the personal, dependent, age, and blindness exemptions discussed in the FAQ. Retrieved October 20, 2026.
- Filing Status. Virginia Department of Taxation. Explains Virginia's filing-status choices and the use of Filing Status 1 for federal Single, Head of Household, and Qualifying Surviving Spouse taxpayers. Retrieved October 20, 2026.
- Virginia Earned Income Tax Credit and Credit for Low-Income Individuals. Virginia Department of Taxation. Explains the refundable EITC equal to 20% of the federal credit, the nonrefundable alternative, and the low-income credit of up to $300 per eligible exemption. Taxpayers may claim only one of these three credits. Retrieved October 20, 2026.
- Virginia Tax Credits. Virginia Department of Taxation. Lists available state credits for individuals and families. Reviewed with the 2026 Form 760 instructions for the FAQ distinguishing Virginia credits from the federal Child Tax Credit. Retrieved October 20, 2026.
- Child Tax Credit. Internal Revenue Service. Explains the separate federal credit that eligible Virginia families may claim on their federal return. Retrieved October 20, 2026.
- Reciprocity. Virginia Department of Taxation. Identifies agreements with Kentucky, Maryland, Pennsylvania, West Virginia, and the District of Columbia. Explains residency and wage-income requirements and the use of Form VA-4 to claim exemption from Virginia withholding. Retrieved October 20, 2026.
- When to File. Virginia Department of Taxation. Establishes the usual May 1 individual filing deadline and the next-business-day rule for weekends and holidays, supporting May 3, 2027 for calendar-year 2026 returns. Retrieved October 20, 2026.