Guides
Virginia State Income Tax: 2026 Rates, Brackets, and Rebates
Virginia state income tax runs on four brackets: 2% on the first $3,000 of taxable income, 3% on the next $2,000, 5% on income from $5,001 to $17,000, and 5.75% on everything above $17,000. Because the top rate starts at just $17,000, most working Virginians pay 5.75% on the bulk of their income, so the graduated schedule behaves almost like a flat tax. Virginia levies no separate local income tax, and the same brackets apply to every filing status.
This guide covers the current rate schedule, the standard deduction, the age deduction for older residents, how to calculate what you owe, and the one-time rebate the state issued in late 2025.
Virginia income tax rates and brackets for 2026
Virginia uses four tax brackets that top out at 5.75% for taxable income over $17,000. The thresholds are identical for single filers, married couples filing jointly, married filing separately, and head of household. This differs from the federal system and from many states, where brackets widen for joint filers.
| Virginia taxable income | Marginal rate | Tax on the bracket |
|---|---|---|
| $0 to $3,000 | 2% | Up to $60 |
| $3,001 to $5,000 | 3% | Up to $60 |
| $5,001 to $17,000 | 5% | Up to $600 |
| Over $17,000 | 5.75% | $720 plus 5.75% of the amount over $17,000 |
The bracket thresholds have not been indexed for inflation, and the $17,000 top-bracket floor has stayed fixed for years. As a result, taxpayers with more than about $17,000 in Virginia taxable income face a 5.75% marginal rate on each additional dollar. The effective rate, which is total tax divided by total income, sits below 5.75% for most filers because the first $17,000 is taxed at lower rates. For the difference between these two figures, see marginal vs effective tax rate.
Lawmakers periodically propose adding a higher bracket for large incomes (for example, a 7% rate on income over $600,000) or raising the standard deduction further. These remain proposals unless enacted, so confirm the current schedule with Virginia Tax before filing.
How to calculate Virginia state income tax
Start from your federal adjusted gross income, apply Virginia additions and subtractions to reach Virginia taxable income, subtract your deduction, then apply the four brackets in order. Virginia taxable income is not the same as your federal number, because the state adds back certain items and subtracts others (such as Social Security benefits and some retirement income).
The steps in order:
- Begin with federal adjusted gross income (AGI). See what is adjusted gross income for how AGI is built.
- Add Virginia additions (for example, interest on non-Virginia municipal bonds).
- Subtract Virginia subtractions (Social Security is not taxed; certain federal, military, and other income may be subtracted).
- Subtract the standard deduction or your itemized deductions, plus personal exemptions.
- Apply the 2%, 3%, 5%, and 5.75% brackets to the result.
Worked example, single filer with $60,000 in Virginia taxable income (after deductions):
| Bracket | Calculation | Tax |
|---|---|---|
| First $3,000 at 2% | $3,000 x 0.02 | $60.00 |
| $3,001 to $5,000 at 3% | $2,000 x 0.03 | $60.00 |
| $5,001 to $17,000 at 5% | $12,000 x 0.05 | $600.00 |
| Over $17,000 at 5.75% | $43,000 x 0.0575 | $2,472.50 |
| Total Virginia tax | $3,192.50 |
That $3,192.50 on $60,000 works out to an effective rate near 5.3%, below the 5.75% marginal rate. Your own figure will vary with deductions, credits, and Virginia-specific subtractions.
Virginia standard deduction
The Virginia standard deduction is $8,750 for single filers and $17,500 for married couples filing jointly, effective for the 2025 tax year and carried into 2026. The General Assembly made these amounts permanent, replacing an increase that had been scheduled to expire. Married taxpayers filing separately each claim $8,750.
You may claim either the standard deduction or itemized deductions, but generally not both, and Virginia ties this choice to your federal return in most cases: if you itemize federally, you typically itemize in Virginia. For help deciding, read standard vs itemized deduction. Virginia also allows a personal exemption (commonly $930 per person, subject to change), claimed on top of the deduction.
Proposals to raise the standard deduction further and index it to inflation have circulated in Richmond. Treat any figure above $8,750 single or $17,500 joint as unconfirmed until the state publishes it.
The age deduction and Social Security
Virginia does not tax Social Security benefits, and residents age 65 and older may claim an age deduction of up to $12,000 per person. The age deduction can be reduced for higher-income taxpayers born after a set date under an income-based phaseout, so the full $12,000 is not guaranteed for everyone who qualifies by age.
Because Social Security is subtracted and retirees can layer the age deduction on top of the standard deduction, many older Virginians owe little or no state income tax. The exact result depends on total income, birth year, and filing status, so run the numbers or ask a preparer if you are near the phaseout thresholds.
The 2025 Virginia tax rebate
Virginia issued a one-time rebate in late 2025 of up to $200 for individual filers and up to $400 for married couples filing jointly. The rebate was capped at your actual 2024 tax liability, so a filer who owed less than the maximum received only the amount they owed. Taxpayers with no 2024 tax liability did not qualify.
To be eligible, you needed a tax liability on your 2024 Virginia return and had to file that return by November 3, 2025. Virginia Tax began issuing payments in mid-October 2025, generally in the order returns were filed, by direct deposit or paper check. Rebates could be applied first to certain unpaid debts, such as back taxes, child support, or court fines, before any remainder reached the taxpayer.
The rebate may carry a federal tax consequence for some filers. Taxpayers who took the federal standard deduction generally owed nothing extra, while those who itemized on their federal return may have to report the rebate as income and could receive a Form 1099-G. Rebate programs like this are enacted year by year, so a 2025 rebate does not guarantee one in future years.
Virginia filing deadlines and payments
Virginia individual income tax returns are due May 1, later than the federal April 15 deadline. Virginia grants an automatic six-month filing extension to November 1, but an extension to file is not an extension to pay: at least 90% of your tax must be paid by the original due date to avoid penalties.
Taxpayers who expect to owe $150 or more beyond withholding generally must make quarterly estimated payments to Virginia, on a schedule that parallels the federal one. For the mechanics that apply at both levels, see estimated tax payments. Virginia has no separate city or county income tax, so your state return is the only income tax filing for most residents. For how Virginia’s burden compares nationally, see the state and local tax burden report.
How Virginia compares to other states
Virginia’s 5.75% top rate is moderate, higher than flat-tax states in the 3% to 5% range but well below the top brackets in California or New York. The distinctive feature is the low $17,000 threshold, which pushes nearly all earners into the top bracket and makes the system effectively flat above modest income levels.
Neighboring and comparison states structure their taxes differently. New York, for example, spreads its brackets across a much wider income range and adds local income tax in New York City; see New York State income tax for that contrast. States with no income tax at all shift the burden toward sales and property taxes instead.
Frequently asked questions
What is the Virginia state income tax rate for 2026?
Virginia has four brackets for 2026: 2% on the first $3,000 of taxable income, 3% on $3,001 to $5,000, 5% on $5,001 to $17,000, and 5.75% on income above $17,000. The top 5.75% rate applies to all four filing statuses. Virginia charges no separate local income tax, so the state rate is the full income tax for most residents.
Is Virginia income tax a flat tax?
No, Virginia technically uses a graduated schedule with four brackets, but it functions almost like a flat tax. Because the top 5.75% rate begins at just $17,000 of taxable income, anyone earning more than that pays 5.75% on most of their income. The lower 2%, 3%, and 5% rates apply only to the first $17,000, so effective rates cluster close to 5.75% for middle and higher earners.
Does Virginia tax Social Security or retirement income?
Virginia does not tax Social Security benefits. Residents 65 and older may also claim an age deduction of up to $12,000 per person, though that deduction phases down for higher-income taxpayers born after a set date. Other retirement income, such as pensions and IRA distributions, is generally taxable in Virginia unless a specific subtraction applies, so results vary by income source and amount.
What is the Virginia standard deduction?
The Virginia standard deduction is $8,750 for single filers and $17,500 for married couples filing jointly for the 2025 and 2026 tax years, amounts the General Assembly made permanent. Married taxpayers filing separately claim $8,750 each. In most cases your Virginia deduction choice follows your federal one: if you itemize federally, you typically itemize on your Virginia return as well.
Who qualified for the 2025 Virginia tax rebate?
The 2025 rebate of up to $200 (single) or $400 (joint) went to taxpayers who had a 2024 Virginia tax liability and filed their 2024 return by November 3, 2025. The rebate could not exceed the tax you actually owed, and filers with no liability received nothing. Payments began in mid-October 2025 and could be offset against unpaid state debts first.
When are Virginia income tax returns due?
Virginia individual income tax returns are due May 1, about two weeks after the federal deadline. The state grants an automatic six-month extension to file, moving the deadline to November 1, but you must still pay at least 90% of what you owe by May 1 to avoid penalties. Taxpayers expecting to owe $150 or more beyond withholding generally make quarterly estimated payments.
Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.