VIRGINIA INCOME TAX · TAX YEAR 2026
2026 Virginia income tax calculator
Estimate Virginia income tax with the 2026 brackets, standard deduction and exemptions, plus federal income tax and take-home pay.
Your estimate
Virginia take-home pay by salary
Take-home pay is wages minus Virginia tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $2,061 | $40,294 | $1,550 |
| $75,000 | $3,498 | $58,094 | $2,234 |
| $100,000 | $4,936 | $74,244 | $2,856 |
| $150,000 | $7,811 | $105,980 | $4,076 |
| $200,000 | $10,686 | $138,241 | $5,317 |
Virginia tax brackets for 2026
Virginia uses one bracket schedule for every filing status, and its top 5.75% rate starts at just $17,000 of taxable income. The standard deduction stays at $8,750 for single filers and $17,500 for married couples for 2026.
| Rate | Taxable income |
|---|---|
| 2% | Up to $3,000 |
| 3% | Over $3,000 through $5,000 |
| 5% | Over $5,000 through $17,000 |
| 5.75% | Over $17,000 |
| Filing status | Standard deduction | Exemption |
|---|---|---|
| Single | $8,750 | $930 |
| Married filing jointly | $17,500 | $1,860 |
| Head of household | $8,750 | $930 |
| Married filing separately | $8,750 | $930 |
| Each dependent | — | $930 |
Virginia income tax questions
Does Virginia have a state income tax?
Yes. Virginia taxes income at graduated rates from 2% to 5.75% for 2026. No tax is due when Virginia AGI is less than $11,950, or $23,900 for married couples filing jointly.
How much is Virginia income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $4,935.90 in Virginia income tax for 2026, 4.94% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $74,244.10, or $2,855.54 every two weeks.
What is the Virginia standard deduction for 2026?
For 2026, the Virginia standard deduction is $8,750 for single filers, heads of household and married couples filing separately, and $17,500 for married couples filing jointly. Personal exemptions are $930 for single filers, heads of household and married couples filing separately, and $1,860 for married couples filing jointly, plus $930 for each dependent. Virginia has no head of household status, so heads of household use the single amount.
Does Virginia tax Social Security?
No. Virginia does not tax Social Security benefits.
Virginia Social Security tax rules
Does Virginia tax retirement income?
Yes. Virginia taxes pensions and 401(k) and IRA withdrawals, but each person 65 or older can deduct up to $12,000, reduced above $50,000 of income ($75,000 married).
Virginia retirement income tax for 2026
How does Virginia tax capital gains?
As ordinary income at the same rates as wages. Virginia has no separate capital gains rate. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI, subtracts the Virginia standard deduction and a $930 exemption for you, your spouse on a joint return, and each dependent, then applies the 2026 brackets.
No tax is due when Virginia AGI is less than $11,950 for single filers, heads of household and each spouse filing separately, or $23,900 on a joint return.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $65,320.00 of Virginia taxable income and about $3,498.40 in Virginia income tax, 4.66% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $58,094.10, or $4,841.18 a month.
What this estimate excludes
The age deduction, the Social Security and military subtractions, the extra exemption for age 65 or blindness, the Spouse Tax Adjustment for joint filers, the low-income and earned income credits, itemized deductions and other credits.
Virginia sources
- Code of Virginia 58.1-320: tax rates
- Code of Virginia 58.1-322.03: standard deduction and exemptions
- Code of Virginia 58.1-322.02: Social Security and military subtractions
- 2025 Form 760 instructions: age deduction and credits
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.