Virginia income tax at a glance
Virginia’s top 5.75% rate starts at just $17,000 of taxable income for every filing status, so most workers effectively pay close to 5.75% on the margin. The standard deduction is $8,750 ($17,500 joint). Sales tax is 5.3% statewide (4.3% state plus 1% local), higher in some regions.
| Tax structure | 4 brackets, 2% – 5.75% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | $8,750 / $17,500 |
| Tax on $75,000 (single) | $3,498 (4.66%) |
| Rank at $75,000 | 7th highest of 42 |
| Local income taxes | None |
| State sales tax | 5.3% |
How Virginia calculates your income tax
Virginia starts from your federal adjusted gross income (AGI). The standard deduction is $8,750 for single filers and $17,500 for married couples filing jointly ($8,750 head of household). You also get a personal exemption of $930 per taxpayer and a dependent exemption of $930 per dependent.
Tax from the Virginia brackets = Virginia income tax
Virginia income tax brackets (2026)
The same brackets apply to single filers and married couples filing jointly (and to heads of household). Rates apply only to the slice of taxable income inside each bracket.
All filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2% | $0 – $3,000 | 2% of taxable income |
| 3% | $3,001 – $5,000 | $60 + 3% over $3,000 |
| 5% | $5,001 – $17,000 | $120 + 5% over $5,000 |
| 5.75% | Over $17,000 | $720 + 5.75% over $17,000 |
Virginia standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $8,750 | $930 | $930 |
| Married filing jointly | $17,500 | $1,860 | $930 |
| Head of household | $8,750 | $930 | $930 |
Amounts before any income-based phase-outs.
Virginia income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | VA tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $2,061 | 4.12% | $3,820 | $3,825 | $40,294 | $3,358 |
| $50,000 | Married jointly | $1,504 | 3.01% | $1,780 | $3,825 | $42,891 | $3,574 |
| $75,000 | Single | $3,498 | 4.66% | $7,670 | $5,738 | $58,094 | $4,841 |
| $75,000 | Married jointly | $2,942 | 3.92% | $4,640 | $5,738 | $61,681 | $5,140 |
| $100,000 | Single | $4,936 | 4.94% | $13,170 | $7,650 | $74,244 | $6,187 |
| $100,000 | Married jointly | $4,379 | 4.38% | $7,640 | $7,650 | $80,331 | $6,694 |
Step by step: $75,000 single filer in Virginia
- Gross wages: $75,000
- Standard deduction: −$8,750
- Exemptions: −$930
- Virginia taxable income: $65,320
- 2% on $3,000 = $60.00
- 3% on $2,000 = $60.00
- 5% on $12,000 = $600.00
- 5.75% on $48,320 = $2,778.40
- Virginia income tax: $3,498 — 4.66% of gross pay, with a marginal state rate of 5.75%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $16,906 and take-home pay is about $58,094 ($2,234 every two weeks).
Local income taxes in Virginia
No local income taxes.
Sales tax and other Virginia taxes
The Virginia state sales tax rate is 5.3%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,590 in state sales tax alone.
Compare Virginia with neighboring states
State income tax on $75,000 of wages for a single filer in Virginia and its neighbors. Moving to Tennessee would cut state income tax on this salary by about $3,498 a year.
| State | Type | Top rate | Tax on $75k | vs VA |
|---|---|---|---|---|
| Virginia | Graduated | 5.75% | $3,498 | — |
| Maryland | Graduated | 6.5% | $3,199 | −$300 |
| District of Columbia | Graduated | 10.75% | $3,429 | −$70 |
| West Virginia | Graduated | 4.58% | $2,546 | −$953 |
| Kentucky | Flat | 3.5% | $2,507 | −$991 |
| Tennessee | No income tax | — | $0 | −$3,498 |
| North Carolina | Flat | 3.99% | $2,484 | −$1,015 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid. Virginia has reciprocity with DC, KY, MD, PA and WV, so residents of those states working here (and vice versa) usually pay only their home state.
How to lower your Virginia income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Virginia tax by about $575 on top of the federal savings.
- Claim state credits. Check the Virginia return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Virginia tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Virginia income tax FAQ
What is the Virginia state income tax rate?
Virginia has 4 brackets ranging from 2% to 5.75% (figures for 2026). The top rate starts at $17,000 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 4.66%.
How much Virginia income tax do I pay on $75,000?
About $3,498 for a single filer and $2,942 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $58,094 a year.
What is the Virginia standard deduction?
The standard deduction is $8,750 for single filers and $17,500 for married couples filing jointly ($8,750 head of household). You also get a personal exemption of $930 per taxpayer and a dependent exemption of $930 per dependent.
Does Virginia have local income taxes?
No local income taxes.
Is Virginia a high-tax state?
On a $75,000 salary Virginia ranks 7 of the 42 jurisdictions that tax wages (1 = highest), near the top of the list. Among its neighbors, Tennessee is cheapest at $0.