Virginia Income Tax Rates and Brackets

Tax Rates

Virginia Income Tax Rates

Virginia's four individual income tax rates are 2%, 3%, 5%, and 5.75%. The same rate schedule applies regardless of filing status. Each rate applies only to the portion of taxable income within that bracket. Reaching a higher bracket does not cause all of your income to be taxed at the higher rate. Virginia does not adjust its bracket thresholds for inflation, and the four rate percentages and current taxable-income thresholds have remained unchanged since 1990.

Deductions

Virginia Income Tax Deductions

Virginia deductions and exemptions reduce the taxable income to which the state's tax brackets and rates are applied. Taxpayers must make the same standard-versus-itemized deduction choice on their Virginia and federal returns. Virginia also provides personal and dependent exemptions that reduce taxable income before the state tax is calculated.

Virginia deduction and exemption amounts and eligibility rules do not always match their federal counterparts. The following sections explain Virginia's standard deduction, personal and dependent exemptions, and itemized-deduction treatment for 2026.

Virginia Standard Deduction

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.

Virginia Personal Exemptions

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.

Virginia Dependent Exemptions

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.

Virginia Itemized Deductions

Virginia taxpayers who itemize deductions on the federal return must also itemize on the 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. Married taxpayers who file a joint federal return but separate Virginia returns must allocate the deductions between the spouses under Virginia's separate-return rules.

Virginia also allows state-specific deductions that are separate from the federal itemized-deduction total. The child and dependent care deduction equals the qualifying expenses used to calculate the federal credit, generally up to $3,000 for one qualifying person or $6,000 for two or more. Beginning in 2026, qualifying educators may also deduct up to $500 of eligible expenses. These and other Virginia adjustments are reported on Schedule ADJ when applicable.

Credits

Virginia State Tax Credits

Virginia offers refundable and nonrefundable tax credits that directly reduce state income tax. A refundable credit can produce or increase a refund even when no Virginia income tax is owed. A nonrefundable credit can reduce tax to zero but cannot by itself create a refund. Eligibility depends on income, filing status, family circumstances, qualifying expenses, residency, and other requirements. Several important Virginia tax credits available under current law for 2026 include:

Virginia Earned Income Tax Credit

The refundable Virginia Earned Income Tax Credit is 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 cannot claim the refundable Virginia EITC, the nonrefundable Virginia EITC, and the Credit for Low-Income Individuals for the same year.

Virginia Credit for Low-Income Individuals

The nonrefundable Credit for Low-Income Individuals may be available when a family's Virginia adjusted gross income does not exceed the applicable federal poverty guideline. The credit is up to $300 for the taxpayer, spouse, and each qualifying dependent exemption, but it cannot exceed the Virginia income tax owed. A taxpayer who claims this credit cannot also claim either Virginia earned income tax credit.

Credit for Taxes Paid to Another State

A Virginia resident whose income is taxed by both Virginia and another state may qualify for a nonrefundable credit using Schedule OSC. The credit is generally limited to the smaller of the qualifying tax paid to the other state or the Virginia tax attributable to the same income. Virginia has wage-tax reciprocity with the District of Columbia, Kentucky, Maryland, Pennsylvania, and West Virginia, so qualifying commuters generally pay income tax on wages only to their state of residence.

Virginia Firearm Safety Device Credit

A taxpayer who purchases an eligible firearm safety device from a federally licensed firearms dealer may apply for a nonrefundable credit equal to the qualifying cost, up to $300 per taxpayer for 2026. Spouses filing jointly may each apply based on separate qualifying purchases. The application must be submitted before the income tax return is filed, credits are subject to a statewide annual cap, and unused approved credit may be carried forward for up to five years.

Due Dates

Virginia State Income Tax Deadline

Virginia individual income tax returns are ordinarily due May 1 following the tax year. Because May 1, 2027 falls on a Saturday, the deadline to file a 2026 Virginia individual income tax return and pay any balance due moves to Monday, May 3, 2027. Virginia provides an automatic six-month filing extension through November 1, 2027, but the extension does not postpone the original May payment deadline. Interest and penalties may apply to unpaid balances after the original due date.

If you missed a previous Virginia filing deadline, do not assume it is too late. You may still be able to file a prior-year return and claim any refund due, subject to Virginia's time limit for refund claims. Visit our Virginia state tax forms page to find Form 760, instructions, and other forms for current and prior tax years.