Virginia Income Tax Calculator 2026
See your Virginia state tax, effective rate, and take-home pay in 60 seconds.
Estimate only. Uses 2026 federal figures, Virginiastate figures (see sources below), and a standard-deduction federal calculation. Filing status “Head of household” uses the single column for Virginia. Your actual tax depends on credits, additional income, and adjustments.
Worked example: A single filer earning $85,000 in Virginia
Start with $85,000 of wages. running it up Virginia's brackets produces about $4,630 in state income tax — an effective state rate near 5.4%, with a 5.75% marginal rate. Federal income tax and FICA are calculated separately and shown in the calculator above.
Assumes a single filer taking the standard treatment. Figures are educational estimates.
How Virginia taxes income
Virginia uses a graduated income tax: your income is taxed in slices, with each slice taxed at a higher rate as you move up the brackets from 2% to 5.75%.
Virginia generally starts from your federal income, applies state-specific adjustments and deductions, and then runs the result up the brackets. Credits and exemptions can change the final number — confirm the current details with the Virginia Department of Taxation.
2026 rate structure
| Rate | Single — taxable income up to | MFJ — taxable income up to |
|---|---|---|
| 2.00% | $3,000 | $3,000 |
| 3.00% | $5,000 | $5,000 |
| 5.00% | $17,000 | $17,000 |
| 5.75% | and above | and above |
Retirement income & Social Security
Virginia generally taxes retirement income such as 401(k), IRA, and pension distributions, though it may offer exclusions, deductions, or credits for certain pension or retirement income and for older taxpayers. Confirm the current exclusions with the Virginia Department of Taxation.
Local taxes & reciprocity
Virginia has no local or city income tax — only the state income tax applies to wages.
Reciprocity: Virginia has reciprocity agreements with Kentucky, Maryland, Pennsylvania, West Virginia, Washington DC. If you live in Virginia and work in one of those states, you pay Virginia tax on those wages and file only in Virginia.
Notable deductions, credits & other taxes
Deductions & credits
- Virginia standard deduction and personal exemptions (verify current amounts with the Virginia Department of Taxation)
- Credit for income taxes paid to other states (for residents with out-of-state income)
- State versions of common credits — earned income, child/dependent care, and education credits — where offered
Capital gains: Virginia has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at Virginia's graduated rates.
Property tax: Property taxes in Virginia are assessed and collected locally, so effective rates vary widely by county and municipality. Check your county assessor or the Virginia Department of Taxation for local rates.
Virginia vs. neighboring states
Compared with its neighbors — Washington DC, Kentucky, Maryland, North Carolina — Virginia's graduated rates up to 5.75% sit within the regional range. Effective rates depend heavily on income level, deductions, and local taxes. Note that Tennessee has no income tax at all, which can matter for people living or working near the border.
Virginia state tax FAQs
What is the Virginia state income tax rate for 2026?
Virginia uses graduated brackets ranging from 2% to 5.75%, with higher rates applying only to income above each threshold.
Does Virginia tax retirement income or Social Security?
Social Security benefits are exempt from Virginia income tax. For other retirement income, Virginia generally taxes 401(k), IRA, and pension distributions, though exclusions may apply. Verify with the Virginia Department of Taxation.
How are capital gains taxed in Virginia?
Virginia has no separate capital gains rate. Capital gains included in your federal AGI are taxed as ordinary income at Virginia's graduated rates.
Is there a local or city income tax in Virginia?
Virginia has no local or city income tax — only the state income tax applies to wages.
Does Virginia have tax reciprocity with neighboring states?
Virginia has reciprocity agreements with Kentucky, Maryland, Pennsylvania, West Virginia, Washington DC. If you live in Virginia and work in one of those states, you pay Virginia tax on those wages and file only in Virginia. For non-reciprocal states, you generally file a non-resident return there and claim a credit at home.
Sources & verification
Last verified June 12, 2026.