Virginia workers pay state income tax on top of federal taxes — but compared to many neighboring states, Virginia's tax burden is relatively moderate. The top rate of 5.75% is lower than Maryland's combined state+county rate (which can reach 8.95%), and Virginia has no local income taxes whatsoever.
Here's everything you need to know for 2026.
Virginia Income Tax Brackets 2026
Virginia uses a graduated rate structure with four brackets:
| Virginia Taxable Income | Tax Rate | Tax on This Bracket |
|---|---|---|
| $0 – $3,000 | 2% | Max $60 |
| $3,001 – $5,000 | 3% | $60 + max $60 = $120 |
| $5,001 – $17,000 | 5% | $120 + max $600 = $720 |
| Over $17,000 | 5.75% | $720 + 5.75% of amount over $17,000 |
In practice, nearly all full-time Virginia workers pay 5.75% on most of their income after deductions. The lower brackets only apply to the first $17,000 of taxable income.
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Standard Deduction and Personal Exemptions
Before Virginia's brackets apply, you subtract the standard deduction and personal exemptions from your income:
| Item | Single | Married Filing Jointly |
|---|---|---|
| Standard deduction | $8,000 | $16,000 |
| Personal exemption | $930 | $1,860 (+ $930/dependent) |
| Total deduction (single, no deps) | $8,930 | — |
A single worker earning $60,000 has Virginia taxable income of $60,000 − $8,000 − $930 = $51,070. Virginia tax = $720 + ($51,070 − $17,000) × 5.75% = $720 + $2,559 = $3,279/year.
No Local Income Taxes — Virginia's Key Advantage
Unlike Maryland (county tax up to 3.2%), Ohio (city tax up to 3%), or New York City (additional 3.876%), Virginia has no local or city income taxes. Every Virginia resident pays the same state rate regardless of whether they live in Arlington, Richmond, or rural Appalachia.
This is a significant advantage for workers who live near the Maryland border. A worker in Northern Virginia earning $80,000 takes home roughly $2,200–$2,800 more per year than the same worker living across the border in Montgomery County, Maryland.
Virginia vs Maryland vs DC Take-Home Pay (2026)
| Location | State Tax Rate | Local/County Tax | Combined Top Rate | $70K Take-Home (est.) |
|---|---|---|---|---|
| Virginia | 5.75% | None | 5.75% | ~$51,800 |
| Maryland (Montgomery Co.) | 5.75% | 3.20% | 8.95% | ~$49,300 |
| Maryland (Anne Arundel Co.) | 5.75% | 2.81% | 8.56% | ~$49,700 |
| Washington DC | 8.5% | — | 8.5% | ~$49,500 |
How to Reduce Your Virginia Tax Bill
Virginia follows federal adjusted gross income (AGI) as the starting point before applying the state standard deduction. The most effective ways to reduce Virginia tax:
- Contribute to a 401(k) or 403(b) — pre-tax contributions reduce both federal and Virginia taxable income
- HSA contributions — Health Savings Account contributions are deductible at the federal level, flowing through to reduce VA taxable income
- Age deduction — Virginia residents age 65+ can deduct up to $12,000 ($24,000 for married couples) from Virginia taxable income
- Military pay deduction — certain military pay is exempt from Virginia income tax
- Itemize if above threshold — if your itemized deductions exceed $8,000 (single) or $16,000 (married), itemizing beats the standard deduction
Virginia Tax Filing Deadlines 2026
| Deadline | What It Is |
|---|---|
| May 1, 2026 | Virginia individual income tax return due (Form VA-760) |
| May 1, 2026 | Extension request due (extends to Nov 1, 2026) |
| Jan 15, 2026 | Q4 2025 estimated tax payment due |
| Jun 15, 2026 | Q2 2026 estimated tax payment due |
Ready to calculate your take-home?
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