Calculate your Virginia state income tax for 2024 and 2025. Includes all four VA tax brackets (2%, 3%, 5%, 5.75%) and standard deductions.
This calculator estimates Virginia state income tax only. Federal taxes, local taxes, and other deductions are not included. Consult a tax professional for personalized advice.
Virginia levies a state income tax on residents and non-residents who earn income within the Commonwealth. The Virginia income tax is a progressive tax, meaning the rate increases as your income rises. Virginia uses four tax brackets with rates ranging from 2% to 5.75%, making it one of the more straightforward state tax systems in the United States.
Unlike some states that tie their brackets to federal tax brackets or adjust them annually for inflation, Virginia's income tax brackets have remained unchanged since 2009. This means that as wages have increased due to inflation, more Virginia taxpayers find themselves paying the top marginal rate of 5.75% on a larger portion of their income—a phenomenon known as bracket creep.
Virginia's income tax is administered by the Virginia Department of Taxation. Most Virginia residents must file their state return by May 1, which gives them an extra two weeks compared to the federal April 15 deadline. This extended deadline provides additional time to gather documents and ensure accuracy on state returns.
Virginia has four tax brackets that apply regardless of your filing status—single, married filing jointly, or married filing separately all use the same bracket thresholds:
| Taxable income | Tax rate |
|---|---|
| $0 – $3,000 | 2% |
| $3,001 – $5,000 | 3% |
| $5,001 – $17,000 | 5% |
| Over $17,000 | 5.75% |
With a progressive tax system, you don't pay a single rate on all your income. Instead, each bracket's rate applies only to the income within that range. For example, if your taxable income is $50,000:
This means your effective tax rate (total tax divided by total income) is 5.24%—lower than the top marginal rate of 5.75%.
Virginia allows taxpayers to choose between a standard deduction and itemizing deductions. For most taxpayers, the standard deduction provides greater benefit and simpler filing. The standard deduction amounts were significantly increased starting in 2022 and have continued to rise slightly:
| Filing status | Standard deduction |
|---|---|
| Single | $8,750 |
| Married filing jointly | $17,500 |
| Married filing separately | $8,750 |
| Filing status | Standard deduction |
|---|---|
| Single | $8,500 |
| Married filing jointly | $17,000 |
| Married filing separately | $8,500 |
Virginia's enhanced standard deductions are currently scheduled to revert to much lower amounts starting with tax year 2026. Unless the legislature acts to extend the current levels, the standard deduction could drop back to $3,000 for single filers and $6,000 for married couples filing jointly. This would represent a significant tax increase for most Virginia residents.
In addition to the standard deduction, Virginia allows a personal exemption of $930 per person. This includes yourself, your spouse (if filing jointly), and any dependents you claim. These exemptions directly reduce your taxable income.
For a family of four filing jointly, the personal exemptions alone reduce taxable income by $3,720 ($930 × 4). Combined with the standard deduction, this means a significant portion of income is shielded from Virginia state tax.
Virginia follows federal guidelines for determining who qualifies as a dependent. Generally, dependents include:
Understanding the calculation process helps you plan your tax liability and identify opportunities for savings:
While most Virginia taxpayers benefit from the standard deduction, itemizing may make sense if your deductible expenses exceed the standard deduction amount. Virginia allows itemized deductions for:
Consider itemizing if you:
You must file a Virginia income tax return if:
| Filing status | Threshold |
|---|---|
| Single (under 65) | $11,950 |
| Single (65 or older) | $13,850 |
| Married filing jointly | $23,900 |
| Married filing separately | $11,950 |
Even if your income falls below these thresholds, you should file if you had Virginia income tax withheld and want a refund, or if you qualify for refundable tax credits.
Virginia offers several tax credits that can reduce your tax liability:
Available to taxpayers with federal adjusted gross income below certain thresholds, this credit helps reduce the tax burden on lower-income Virginians.
If you paid income tax to another state on income that is also taxed by Virginia, you may claim a credit to avoid double taxation. This commonly applies to:
Virginia provides a deduction for taxpayers age 65 and older, up to $12,000 per person. This can significantly reduce taxable income for retirees.
Virginia individual income tax returns are due May 1 each year. This is later than the federal deadline of April 15, giving taxpayers extra time to complete their state returns.
Virginia grants an automatic 6-month extension for filing (to November 1), but this only extends the filing deadline—not the payment deadline. If you owe taxes, you must estimate and pay by May 1 to avoid penalties and interest.
Virginia's top marginal rate of 5.75% places it in the middle of the pack nationally. Here's how it compares to neighboring states:
| State | Top rate | Notes |
|---|---|---|
| Virginia | 5.75% | Progressive, 4 brackets |
| Maryland | 5.75% | Progressive + local taxes |
| North Carolina | 5.25% | Flat rate |
| West Virginia | 5.12% | Progressive, 5 brackets |
| Washington, D.C. | 10.75% | Progressive, 6 brackets |
| Tennessee | 0% | No income tax |
When comparing states, consider the total tax burden including property taxes, sales taxes, and local income taxes. Virginia has no local income taxes (unlike Maryland), but property tax rates vary significantly by locality.
Contributions to traditional 401(k)s, 403(b)s, and traditional IRAs reduce your taxable income for both federal and Virginia purposes.
Virginia offers a state income tax deduction of up to $4,000 per account for contributions to Virginia529 education savings plans. There's no limit on the number of accounts you can contribute to.
If you're near a bracket threshold, consider strategies like:
Use the Virginia withholding calculator to ensure your employer is withholding the right amount. Over-withholding means giving the state an interest-free loan; under-withholding can result in penalties.
If you moved into or out of Virginia during the tax year, you file as a part-year resident. You're taxed on:
Non-residents who earn income from Virginia sources must file Form 763 (Nonresident Individual Income Tax Return). Virginia-source income includes:
This calculator provides estimates for Virginia state income tax only and has several limitations:
For a complete tax picture, consult a qualified tax professional or use comprehensive tax preparation software that accounts for all aspects of your financial situation.