Virginia Tax Brackets 2026: Income Tax Rates and Thresholds
Virginia has rates from 2% to 5.75% for tax year 2026. Brackets for single and married filers, deductions and examples.
Top rate
5.75%
Structure
4 brackets
Standard deduction
$8,750 single
Tax on $75,000 salary
$3,498
Virginia income tax brackets 2026: single filers
| Taxable income | Rate | Tax owed on the bracket below |
|---|---|---|
| $0 to $3,000 | 2% | – |
| $3,000 to $5,000 | 3% | $60 + 3% over $3,000 |
| $5,000 to $17,000 | 5% | $120 + 5% over $5,000 |
| Over $17,000 | 5.75% | $720 + 5.75% over $17,000 |
Virginia income tax brackets 2026: married filing jointly
Virginia uses the same brackets for married couples filing jointly as for single filers, so couples reach the higher rates sooner than they would federally. Couples still get a larger standard deduction or exemption where the state offers one.
Virginia standard deduction and exemptions (2026)
| Single | Married filing jointly | |
|---|---|---|
| Standard deduction | $8,750 | $17,500 |
| Personal exemption | $930 | $1,860 |
| Personal credit | None | None |
How much Virginia income tax you'll pay
| Salary | Single: taxable | Single: state tax | Married: state tax | Single: effective rate |
|---|---|---|---|---|
| $25,000 | $15,320 | $636 | $152 | 2.54% |
| $50,000 | $40,320 | $2,061 | $1,504 | 4.12% |
| $75,000 | $65,320 | $3,498 | $2,942 | 4.66% |
| $100,000 | $90,320 | $4,936 | $4,379 | 4.94% |
| $150,000 | $140,320 | $7,811 | $7,254 | 5.21% |
| $250,000 | $240,320 | $13,561 | $13,004 | 5.42% |
| $500,000 | $490,320 | $27,936 | $27,379 | 5.59% |
State income tax only, on wages, after the standard deduction, exemptions and credits. Local income taxes not included.
Example: Virginia brackets on a $75,000 salary
A single filer earning $75,000 has $65,320 of Virginia taxable income after deductions. Each slice is taxed at its own rate:
| Bracket | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $3,000 | $3,000 | 2% | $60 |
| $3,000 to $5,000 | $2,000 | 3% | $60 |
| $5,000 to $17,000 | $12,000 | 5% | $600 |
| Over $17,000 | $48,320 | 5.75% | $2,778 |
| Total before credits | $65,320 | 5.36% | $3,498 |
2026 federal tax brackets
Single filers
| Taxable income | Rate |
|---|---|
| $0 to $12,400 | 10% |
| $12,400 to $50,400 | 12% |
| $50,400 to $105,700 | 22% |
| $105,700 to $201,775 | 24% |
| $201,775 to $256,225 | 32% |
| $256,225 to $640,600 | 35% |
| Over $640,600 | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $24,800 | 10% |
| $24,800 to $100,800 | 12% |
| $100,800 to $211,400 | 22% |
| $211,400 to $403,550 | 24% |
| $403,550 to $512,450 | 32% |
| $512,450 to $768,700 | 35% |
| Over $768,700 | 37% |
The 2026 federal standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly. See what you take home after federal and state taxes with the Virginia paycheck calculator.
Frequently Asked Questions
What are the Virginia tax brackets for 2026?
Virginia has 4 income tax brackets, from 2% to 5.75%, with the top rate starting at $17,000 of taxable income for single filers. Married couples filing jointly use the same brackets.
What is the Virginia standard deduction for 2026?
$8,750 for single filers and $17,500 for married couples filing jointly.
How much Virginia income tax will I pay on $75,000?
A single filer with a $75,000 salary has about $65,320 of Virginia taxable income and owes about $3,498 in state income tax for 2026, an effective state rate of 4.7%.
What is the top Virginia income tax rate?
5.75%, which applies to taxable income above $17,000 for single filers.
How do tax brackets work?
Each rate applies only to the income inside its bracket. Moving into a higher bracket doesn't raise the tax on the income below it, so a raise never lowers your take-home pay.
Virginia Paycheck Calculator →
Take-home pay per paycheck after federal, state and payroll taxes.
Virginia Self-Employment Tax Calculator →
Tax on LLC, sole proprietor and 1099 income, with quarterly estimated payments.
Virginia business tax guide →
Corporate tax, sales tax, LLC fees and more.
Tax brackets for other states
Sources
Estimates use 2026 federal and state rates and standard deductions, and assume no other income, itemized deductions or credits beyond those listed. Your employer's withholding may differ from your final tax bill. For informational purposes only; this is not tax advice.