How Much Is Virginia State Income Tax in 2026?

Quick Answer: 2% to 5.75%

The Virginia income tax rate in 2026 is progressive: 2%, 3%, 5%, and 5.75%. Because the top bracket kicks in at only $17,000 of taxable income and the bracket thresholds have been frozen since 1990, most full-time workers pay 5.75% on the majority of their wages.

A single filer earning $100,000 keeps roughly $74,176 after federal tax, FICA, and Virginia state income tax — assuming the standard deduction and no extra credits.

How Virginia Taxes Your Income in 2026

Virginia taxable income generally starts with federal adjusted gross income (AGI). Virginia then applies its own additions and subtractions, subtracts the standard deduction and personal exemption, and taxes the remainder using these brackets:

The same brackets apply to all filing statuses; only the standard deduction changes. Because wage growth has pushed most earners deep into the 5.75% bracket, Virginia functions almost like a flat 5.75% tax with a small graduated cushion at the bottom.

Standard Deduction and Personal Exemption

For taxable years beginning on or after January 1, 2025, and before January 1, 2027, Virginia Code § 58.1-322.03 sets the standard deduction at:

• Single: $8,750
• Married filing jointly: $17,500
• Married filing separately: $8,750
• Head of household: $8,750

The personal exemption is $930 per federal exemption. A married couple filing jointly gets two personal exemptions ($1,860), and dependents add another $930 each. Blind or aged taxpayers may also qualify for an additional federal exemption amount. The take-home pay table below uses the standard deduction only and does not model the personal exemption, so most filers will pay slightly less than shown.

Important sunset: The enlarged standard deduction expires after tax year 2026 and reverts to $3,000 for single filers and $6,000 for joint filers unless the General Assembly extends it.

No Local Income Taxes on Wages

Unlike Maryland and Washington, D.C., Virginia does not allow cities or counties to tax wages. Code of Virginia § 58.1-300 prohibits counties, cities, and towns from imposing any tax on income. That means your state income tax is the only wage-based income tax you will pay.

Local governments still fund themselves through real estate taxes, personal property tax on vehicles, and sales taxes. The statewide sales tax base is 4.3%, but a mandatory 1% local tax brings the minimum rate to 5.3%. Combined rates in Northern Virginia and Hampton Roads can reach 5.75% or 6% after additional local levies.

Virginia Salary After Taxes: Take-Home Pay by Income Level

These estimates use the 2026 federal standard deduction ($16,100 single), FICA, and Virginia's $8,750 standard deduction. They do not include the $930 personal exemption, credits, or itemized deductions.

Virginia vs. Other States

At $100,000 of income, Virginia sits near the middle of high-population states:

Virginia beats California, Illinois, and New York but trails most flat-tax peers. The absence of local wage taxes is a meaningful advantage over Pennsylvania, Ohio, and Michigan.

Retirement Income and Social Security

Virginia's treatment of retirement income is middle-of-the-road:

• Social Security and Tier 1 Railroad Retirement: Fully exempt from Virginia income tax.
• Age deduction: Taxpayers born on or before January 1, 1959, can claim an age deduction of up to $12,000 ($24,000 for married couples filing jointly), subject to a federal AGI phase-out that begins around $50,000 single / $75,000 joint. Taxpayers born between 1939 and 1958 can claim up to $12,000 if their AGI is below the phase-out.
• Pensions, 401(k), and IRA withdrawals: Generally taxed as ordinary income, though the age deduction can offset a significant portion for lower-income seniors.
• Military retirement: Virginia offers an income subtraction for military retirement pay up to certain limits.

Retirees with moderate incomes often pay little or no state income tax once the age deduction and Social Security exemption are applied. High-income retirees, however, face the full 5.75% rate on pension and IRA income.

How to Pay Less Tax in Virginia

• Contribute to traditional retirement accounts. Traditional 401(k)/403(b) contributions reduce federal AGI and Virginia taxable income. The 2026 employee limit is $24,500, plus an $8,000 catch-up for those age 50+.
• Use a Health Savings Account (HSA). Payroll HSA contributions avoid federal income tax and FICA. In 2026, limits are $4,400 for individual coverage and $8,750 for family coverage, plus a $1,000 catch-up at age 55+.
• Offset capital gains with losses. Virginia taxes capital gains at the same 5.75% top rate, so tax-loss harvesting can reduce both federal and state liability.
• Claim the age deduction if eligible. Seniors should verify their birth year and AGI to claim the full $12,000/$24,000 subtraction.
• Consider the standard deduction sunset. Because the enlarged deduction expires after 2026, workers may want to accelerate deductible expenses into 2026 if Congress and Richmond do not extend it.

2026 Federal Tax Basics

Virginia tax is built on top of the federal system. For 2026:

• Federal standard deduction: $16,100 single, $32,200 married filing jointly.
• Federal tax brackets: 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
• FICA: 6.2% Social Security on wages up to $184,500, plus 1.45% Medicare on all wages. Earners above $200,000 pay an additional 0.9% Medicare surtax on the excess.

At $100,000, federal tax plus FICA ($20,820) is roughly 4.2 times the Virginia state tax ($5,004).

Frequently Asked Questions