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How much is Virginia state income tax?

State & Local Taxesbeginner3 answers · 4 min readUpdated February 28, 2026

Quick Answer

Virginia state income tax ranges from 2% to 5.75% depending on your income. For example, a single filer earning $75,000 pays an effective rate of about 4.8%, or roughly $3,600 annually ($138 per biweekly paycheck).

Best Answer

SC

Sarah Chen, Payroll Tax Analyst

Best for Virginia employees who want to understand their paycheck deductions and tax liability

Top Answer

How much does Virginia charge for state income tax?


Virginia uses a progressive tax system with rates from 2% to 5.75%. Your actual rate depends on your taxable income and filing status. Most W-2 employees see Virginia state tax withheld from each paycheck based on these brackets.


Virginia's 2026 tax brackets work like stairs — you pay the lower rate on income up to each threshold, then the higher rate only on income above that level.


Virginia 2026 tax brackets (single filers)


  • 2% on income up to $3,000
  • 3% on income from $3,001 to $5,000
  • 5% on income from $5,001 to $17,000
  • 5.75% on income over $17,000

  • Example: $75,000 salary calculation


    Let's calculate the Virginia tax for someone earning $75,000:


  • First $3,000: $3,000 × 2% = $60
  • Next $2,000 ($3,001-$5,000): $2,000 × 3% = $60
  • Next $12,000 ($5,001-$17,000): $12,000 × 5% = $600
  • Remaining $58,000 ($17,001-$75,000): $58,000 × 5.75% = $3,335

  • Total Virginia tax: $4,055 annually


    This breaks down to about $156 per biweekly paycheck if you're paid 26 times per year.


    Key factors that affect your Virginia tax


  • Standard deduction: Virginia allows a $4,500 standard deduction (single) or $9,000 (married filing jointly) for 2026
  • Personal exemption: $930 per person for 2026
  • Withholding: Your employer uses VA Form VA-4 and IRS withholding tables to estimate your tax
  • Other income: Investment income, side hustles, and bonuses all count toward these brackets

  • What you should do


    Check your most recent paystub to see your current Virginia withholding. If it's significantly different from these calculations, you may need to adjust your VA Form VA-4 with your employer. Use our paycheck calculator to see exactly how Virginia tax affects your take-home pay.


    Key takeaway: Virginia's top rate of 5.75% kicks in at just $17,000 of income, so most full-time workers pay close to the maximum rate on most of their earnings.

    *Sources: [Virginia Department of Taxation](https://www.tax.virginia.gov), [IRS Publication 15](https://www.irs.gov/pub/irs-pdf/p15.pdf)*

    Key Takeaway: Virginia's progressive tax system means most full-time workers pay close to the 5.75% top rate, resulting in about $156 per biweekly paycheck on a $75,000 salary.

    Virginia tax liability comparison by income level

    Annual IncomeVirginia TaxEffective RateBiweekly Withholding
    $40,000$1,8984.7%$73
    $60,000$3,0485.1%$117
    $75,000$4,0555.4%$156
    $100,000$5,4935.5%$211
    $150,000$8,3685.6%$322

    More Perspectives

    SC

    Sarah Chen, Payroll Tax Analyst

    Best for people who recently moved to Virginia and need to understand their new tax obligations

    Virginia tax for new residents


    If you recently moved to Virginia, you'll become a Virginia resident for tax purposes, typically starting the day you establish domicile in the state. This means Virginia will tax your worldwide income at rates from 2% to 5.75%.


    What changes when you move to Virginia


  • Withholding adjustment: Update your VA Form VA-4 with your employer immediately
  • Part-year filing: You may need to file part-year returns in both Virginia and your previous state
  • Effective rate: Virginia's 5.75% top rate is moderate compared to other states — lower than California (13.3%) but higher than Florida (0%)

  • Timing considerations


    Virginia determines residency based on where you live on December 31st. If you moved mid-year, you'll file as a Virginia part-year resident and may owe tax on income earned while living in Virginia, plus any income sourced to Virginia.


    Action steps for new residents


    1. Complete Form VA-4 with your employer within 30 days

    2. Estimate your annual Virginia tax liability

    3. Consider whether you need to make estimated payments if withholding is insufficient

    4. Keep records of your move date and establishment of Virginia domicile


    Key takeaway: New Virginia residents should update withholding immediately, as Virginia's 5.75% rate applies to most middle-class incomes.

    *Sources: [Virginia Department of Taxation - Residency Guidelines](https://www.tax.virginia.gov/residency)*

    Key Takeaway: New Virginia residents should update their withholding immediately since Virginia's 5.75% top rate kicks in at just $17,000 of income.

    SC

    Sarah Chen, Payroll Tax Analyst

    Best for remote workers who live in Virginia but work for out-of-state companies

    Virginia tax for remote workers


    If you live in Virginia but work remotely for an out-of-state company, Virginia will tax your employment income at 2% to 5.75%. The key question is whether your employer properly withholds Virginia tax or if you need to handle this yourself.


    Common remote work scenarios


    Employer withholds Virginia tax: If your employer has nexus in Virginia or uses a payroll service that handles multi-state withholding, they should withhold Virginia tax based on your VA Form VA-4.


    No Virginia withholding: If your employer only withholds for their state (say, Texas or Florida with no income tax), you'll owe Virginia the full amount and may need quarterly estimated payments to avoid penalties.


    Reciprocity agreements


    Virginia has tax reciprocity with Washington D.C., Maryland, Pennsylvania, Kentucky, and West Virginia. If you live in Virginia but work in one of these jurisdictions, special rules may apply.


    What remote workers should do


    1. Verify whether your employer withholds Virginia tax

    2. If not, calculate your annual Virginia liability (use the brackets above)

    3. Make quarterly estimated payments if you'll owe more than $150

    4. Keep detailed records of work location and employer state registration


    Key takeaway: Remote workers in Virginia often need to manage their own state tax withholding, especially when working for employers in no-tax states.

    *Sources: [Virginia Department of Taxation - Remote Work Guidance](https://www.tax.virginia.gov), [IRS Publication 505](https://www.irs.gov/pub/irs-pdf/p505.pdf)*

    Key Takeaway: Remote workers in Virginia may need to handle their own state tax withholding through quarterly payments if their out-of-state employer doesn't withhold Virginia tax.

    Sources

    virginiastate taxincome tax rateswithholding

    Reviewed by Sarah Chen, Payroll Tax Analyst on February 28, 2026

    This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.