Virginia paycheck taxes at a glance
| State income tax | 2% to 5.75% (4 brackets) |
|---|---|
| Standard deduction | $8,750 single, $17,500 joint |
| Personal exemption | $930 single, $1,860 joint |
| Per dependent | $930 exemption |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | None on wages |
| State payroll deductions | None |
| Reciprocity | With DC, KY, MD, PA, WV |
| Figures | Tax year 2026 |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
Virginia income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $3,000 | 2% |
| $3,000 to $5,000 | 3% |
| $5,000 to $17,000 | 5% |
| Over $17,000 | 5.75% |
Worked examples
A $75,000 salary in Richmond, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $2,884.62 | $75,000 |
| Federal income tax | − $295.00 | − $7,670 |
| Social Security and Medicare | − $220.67 | − $5,738 |
| Virginia income tax | − $134.55 | − $3,498 |
| Take-home pay | $2,234.39 | $58,094 |
Single, paid every two weeks (26 paychecks). Virginia taxable income is $65,320 and the state tax is $3,498, an effective 4.665% of gross pay. After the $8,750 deduction and $930 exemption, almost all of the taxable income sits in the 5.75% bracket, which starts at $17,000.
A $120,000 household in Fairfax, married filing jointly with two children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $4,615.38 | $120,000 |
| 401(k) at 6% | − $276.92 | − $7,200 |
| Federal income tax | − $183.69 | − $4,776 |
| Social Security and Medicare | − $353.08 | − $9,180 |
| Virginia income tax | − $192.63 | − $5,008 |
| Take-home pay | $3,609.06 | $93,836 |
Married filing jointly, 2 children, paid every two weeks (26 paychecks). Virginia taxable income is $91,580 and the state tax is $5,008, an effective 4.174% of gross pay. Four $930 exemptions plus the $17,500 joint deduction and the 401(k) deferral lower taxable income, but the top 5.75% rate still applies to most of it.
Same brackets for everyone
Virginia’s brackets are fixed in law, not indexed for inflation, and do not depend on filing status: 2% on the first $3,000 of taxable income, 3% up to $5,000, 5% up to $17,000 and 5.75% above $17,000. The first $17,000 costs a flat $720, so for most earners Virginia tax is close to 5.75% of taxable income minus a few hundred dollars. Married couples do not get wider brackets; two-earner couples filing jointly can claim a small spouse tax adjustment on the return instead.
Standard deduction: $8,750 for 2026, higher from 2027
The standard deduction stays at $8,750 (single) and $17,500 (joint) for tax year 2026, the same as 2025. Virginia Tax says the deduction increases again beginning with tax year 2027. Virginia has no head-of-household status, so single parents use the single figures. On top of the deduction you subtract $930 for yourself, $930 for a spouse on a joint return and $930 for each dependent.
Paid family leave starts in 2028
Virginia enacted a statewide paid family and medical leave program in 2026 (HB 1207 and SB 2), run by the Virginia Employment Commission. Payroll contributions are scheduled to begin on April 1, 2028, with rates to be set by the commission, so nothing is deducted for it in 2026 or 2027. Unemployment insurance in Virginia is paid by employers only.
Reciprocity and commuters
Virginia has reciprocal arrangements with DC, Kentucky, Maryland, Pennsylvania and West Virginia. Residents of those places who work in Virginia can usually have their home tax withheld instead, using Form VA-4. A Virginian working in DC pays only Virginia tax, while a Virginian working in North Carolina pays North Carolina and claims a credit at home.
Virginia vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| Virginia | 2% to 5.75% (4 brackets) | $3,498 | $58,094 |
| Maryland | 2% to 6.5% (10 brackets) | $3,199 | $58,394 |
| District of Columbia | 4% to 10.75% (7 brackets) | $3,500 | $58,093 |
| West Virginia | 2.11% to 4.58% (5 brackets) | $2,546 | $59,047 |
| Kentucky | Flat 3.5% | $2,507 | $59,085 |
| Tennessee | None on wages | $0 | $61,593 |
| North Carolina | Flat 3.99% | $2,484 | $59,109 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.