Every Virginia income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 2% | $0 | $3,000 | $60 |
| 3% | $3,000 | $5,000 | $120 |
| 5% | $5,000 | $17,000 | $720 |
| 5.75% | $17,000 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Virginia taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Virginia tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $2,618 | 5.2% | 5.75% |
| $75,000 | $4,055 | 5.4% | 5.75% |
| $100,000 | $5,493 | 5.5% | 5.75% |
| $150,000 | $8,368 | 5.6% | 5.75% |
Standard deduction held at the raised level for 2026: $8,750 single / $17,500 married filing jointly (increased from $8,500 by the 2025 Appropriation Act for tax years 2025 and 2026). The increase is scheduled to sunset after tax year 2026 and revert to $3,000 / $6,000 unless the legislature extends it. Source: Virginia Department of Taxation withholding tables (July 1, 2025 and later). Refundable Virginia EITC at the full 20% of the federal credit continues in 2026 (raised from 15% refundable beginning with 2025 returns). Source: Virginia Department of Taxation. No change to Virginia's bracket rates or thresholds for 2026: 2% / 3% / 5% / 5.75%, with the top rate still starting at $17,000 of taxable income. Source: Tax Foundation 2026.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Virginia.
Virginia's four brackets are 2% up to $3,000 of taxable income, 3% to $5,000, 5% to $17,000 and 5.75% on everything above $17,000. Those thresholds have essentially not moved since 1990 and are not indexed for inflation, so almost every full-time worker in Virginia pays the top 5.75% rate on most of their taxable income. Virginia looks progressive on paper but behaves close to a flat 5.75% tax for typical earners.
Source: Tax Foundation, State Individual Income Tax Rates and Brackets 2026; Virginia Department of Taxation withholding tables
For 2026 a single filer claims a Virginia standard deduction of $8,750 ($17,500 married filing jointly), plus a $930 personal exemption for the filer and each dependent, with an extra $800 exemption for a filer who is 65 or older or blind. The $8,750 figure is up from $8,500 under the 2025 Appropriation Act — but that increase is scheduled to sunset after tax year 2026 and revert to the pre-2019 amounts ($3,000 single / $6,000 joint) unless the legislature acts, so do not assume it survives into 2027.
Source: Virginia Department of Taxation, Employer Withholding Tables for wages paid after July 1, 2025; 2025 Appropriation Act (HB 1600)
Social Security benefits that are taxed federally are subtracted again on the Virginia return, so Virginia itself taxes $0 of your Social Security. Other retirement income — pensions, 401(k) and IRA withdrawals — is generally taxable in Virginia, apart from a separate age-based subtraction for older filers, so a retiree's Virginia bill depends heavily on how much of their income is Social Security versus other sources.
Source: Virginia Department of Taxation; Tax Foundation state retirement-income guidance
Virginia offers an earned income tax credit equal to 20% of the federal EITC. From 2025 returns onward the refundable version is a full 20% (it was 15% refundable before), and there is also a nonrefundable 20% version. You may claim only one of: the refundable EITC, the nonrefundable EITC, or the Credit for Low Income Individuals (up to $300 per personal or dependent exemption) — they cannot be combined, so claim whichever benefits you most.
Source: Virginia Department of Taxation, Virginia Earned Income Tax Credit (EITC) & Credit for Low Income Individuals; Virginia Tax, New Virginia Tax Laws for July 1, 2025
Virginia has no city or county income taxes. Some Virginia localities levy local taxes of other kinds (for example meals and lodging taxes), but nothing is added to your paycheck or your state income tax return for a city or county income tax, wherever in Virginia you live or work.
Source: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026
Because Virginia's top bracket starts at just $17,000 of Virginia taxable income, a threshold that has essentially not changed since 1990. Only the first $17,000 is taxed at the lower 2%, 3% and 5% rates; everything above that is taxed at 5.75%, so most full-time workers are effectively in the top bracket.
For tax year 2026 it is $8,750 for a single filer and $17,500 for married filing jointly, plus a $930 personal exemption per filer and dependent. Note that the increase over the old $8,500 amount is temporary: under current law it sunsets after 2026 and would revert to $3,000 single / $6,000 joint unless extended.
On $75,000 of wages as a single filer, the Virginia state tax works out to $3,498, on top of federal tax of $7,670 and FICA of $5,738 — for total tax of $16,906 and take-home pay of $58,094. Virginia's share is driven by the 5.75% rate applying to most income above the $8,750 standard deduction and $930 exemption.
No. Virginia subtracts federally taxable Social Security benefits when computing Virginia tax, so Social Security itself is not taxed by the Commonwealth. Pensions, 401(k) withdrawals and IRA distributions are a different story — those are generally taxable in Virginia.
Virginia's EITC is 20% of your federal earned income tax credit. You can choose a refundable 20% version or a nonrefundable 20% version, but you cannot claim either EITC together with the Credit for Low Income Individuals (up to $300 per exemption) — you must pick the one credit that helps you most.
Virginia's individual income tax return (Form 760 for residents) is due May 1, later than the federal April deadline — a long-standing Virginia quirk. An automatic extension of time to file is available, but it extends filing, not payment, so interest can still accrue on tax not paid by May 1.
Virginia income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $8,750 standard deduction, worked examples and a find-your-bracket tool.
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Every Virginia income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Virginia (single filer, 2026), the slice-by-slice tax is $5,492.50 — the top slice is taxed at 5.75%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $8,750 standard deduction comes off first, which is what the companion income calculator works through.
Virginia taxes income in 4 bands from 2% to 5.75%. The standard deduction is $8,750.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
Because Virginia's top bracket starts at just $17,000 of Virginia taxable income, a threshold that has essentially not changed since 1990. Only the first $17,000 is taxed at the lower 2%, 3% and 5% rates; everything above that is taxed at 5.75%, so most full-time workers are effectively in the top bracket.
For tax year 2026 it is $8,750 for a single filer and $17,500 for married filing jointly, plus a $930 personal exemption per filer and dependent. Note that the increase over the old $8,500 amount is temporary: under current law it sunsets after 2026 and would revert to $3,000 single / $6,000 joint unless extended.
On $75,000 of wages as a single filer, the Virginia state tax works out to $3,498, on top of federal tax of $7,670 and FICA of $5,738 — for total tax of $16,906 and take-home pay of $58,094. Virginia's share is driven by the 5.75% rate applying to most income above the $8,750 standard deduction and $930 exemption.
No. Virginia subtracts federally taxable Social Security benefits when computing Virginia tax, so Social Security itself is not taxed by the Commonwealth. Pensions, 401(k) withdrawals and IRA distributions are a different story — those are generally taxable in Virginia.
Virginia's EITC is 20% of your federal earned income tax credit. You can choose a refundable 20% version or a nonrefundable 20% version, but you cannot claim either EITC together with the Credit for Low Income Individuals (up to $300 per exemption) — you must pick the one credit that helps you most.
Virginia's individual income tax return (Form 760 for residents) is due May 1, later than the federal April deadline — a long-standing Virginia quirk. An automatic extension of time to file is available, but it extends filing, not payment, so interest can still accrue on tax not paid by May 1.
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