VIRGINIA RETIREMENT INCOME TAX · TAX YEAR 2026
Does Virginia tax Social Security and retirement income?
Virginia does not tax Social Security benefits. 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). A single 67-year-old with $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals pays $246 in Virginia income tax for 2026.
Your estimate
- Virginia income tax
- $246.00
- Federal income tax
- $1,810.00
- Total income tax
- $2,056.00
Subtracted from Virginia income
- Social Security
- $11,300.00
- Age deduction
- $12,000.00
- Age 65 exemption
- $800.00
The disability income subtraction, which cannot be combined with the age deduction, is not modeled.
Virginia tax at different retirement incomes
Virginia income tax for 2026 on a single 67-year-old with $24,000 of Social Security, and on a married couple, both 67, with $20,000 each. Half the pension and IRA income is a private pension and half IRA withdrawals, all received by one spouse in the couple.
| Pension and IRA income | Single | Married |
|---|---|---|
| $20,000 | $0 | $0 |
| $40,000 | $750 | $0 |
| $60,000 | $2,475 | $622 |
| $100,000 | $4,890 | $4,287 |
| $150,000 | $7,765 | $7,162 |
Does Virginia tax Social Security?
No. Virginia subtracts Social Security and Tier 1 Railroad Retirement benefits that are taxable on the federal return.
Of the single 67-year-old's $24,000 in benefits, $11,300 is federally taxable and Virginia taxes none of it. Of the couple's $40,000, $28,100 is federally taxable and Virginia taxes none of it.
Does Virginia tax pensions?
Yes. Private and government pensions are taxed, with no pension exclusion. Up to $40,000 of military retirement benefits can be subtracted at any age. The age deduction at 65 can offset pension income.
State tax for a single 67-year-old with $24,000 of Social Security, a $20,000 pension of each type and $10,000 of IRA withdrawals. Excluded is the part of the pension Virginia exempts; age deductions that apply to any income are not counted.
| Pension | Excluded | State tax |
|---|---|---|
| Private | $0 | $246 |
| Virginia government | $0 | $246 |
| Federal civil service | $0 | $246 |
| Military | $20,000 | $0 |
Does Virginia tax IRA and 401(k) withdrawals?
Yes. IRA and 401(k) withdrawals are taxed, with no separate exclusion; only the age deduction at 65 applies. Qualified Roth IRA withdrawals are not taxed.
With $24,000 of Social Security, $20,000 of IRA withdrawals and no other income, a single 67-year-old pays no Virginia income tax for 2026.
At what age do retirement tax breaks start in Virginia?
At 65. Each person 65 or older can deduct up to $12,000 of any income. For those born after January 1, 1939, it shrinks dollar for dollar as income, federal AGI less taxable Social Security, passes $50,000 for single filers or a combined $75,000 for married couples. Each person 65 or older also gets an extra $800 exemption.
State tax at each age where the rules change. The single filer has $24,000 of Social Security, a $20,000 private pension and $10,000 of IRA withdrawals; the couple, both that age, has $20,000 of Social Security each and a $30,000 pension and $20,000 of IRA withdrawals.
| Age | Single | Married |
|---|---|---|
| 64 | $911 | $1,504 |
| 65Age deduction, Age 65 exemption | $246 | $122 |
What the calculator leaves out
The disability income subtraction, which cannot be combined with the age deduction, is not modeled.
- Married filing separately tests the age deduction on this return's income alone; Virginia uses both spouses' combined AFAGI.
- The $11,950/$23,900 no-tax test inside the Virginia formula sees income after the $800 age 65 exemptions.
The calculator uses Virginia rules from the 2025 forms and instructions, the latest published.
Federal tax uses the 2026 brackets, the standard deduction with the extra amount at 65, and the $6,000 senior deduction. Estimates assume no other deductions, credits or local taxes except as noted.