Virginia Income
Tax Rates & Rules

Virginia uses four progressive individual income tax rates in 2026: 2 percent, 3 percent, 5 percent and 5.75 percent. The top 5.75 percent rate applies to Virginia taxable income above $17,000, but taxpayers do not pay 5.75 percent on all income. Virginia taxable income begins with federal adjusted gross income then applies state additions, subtractions, deductions and exemptions.

Virginia Income Tax Brackets for 2026

Virginia's rate schedule has remained 2 percent, 3 percent, 5 percent and 5.75 percent, with the top rate applying above $17,000 of Virginia taxable income.

These are marginal brackets. Crossing $17,000 does not make the entire taxable-income amount subject to 5.75 percent. The lower portions remain taxed under the lower brackets.

Virginia Standard Deduction for Tax Year 2026

Virginia keeps the standard deduction at $8,750 for single filers and $17,500 for married couples filing jointly for Tax Year 2026.

Virginia Tax confirmed the 2026 amounts in its July 2026 summary of new tax laws. Married individuals filing separately generally use an $8,750 deduction. Part-year residents who claim the standard deduction generally prorate it based on the period of Virginia residency.

Virginia also reinstated an eligible educator expense deduction beginning with Tax Year 2026, allowing qualified taxpayers to deduct up to $500 of eligible educator expenses.

How Virginia Taxable Income Is Calculated

Virginia taxable income generally starts with federal adjusted gross income then applies Virginia additions, subtractions, deductions and personal exemptions before the state rate schedule is applied.

• Start with federal adjusted gross income.
• Apply Virginia additions required under state law.
• Apply Virginia subtractions allowed by the Commonwealth.
• Use the Virginia standard deduction or Virginia itemized deductions based on the applicable rules.
• Apply personal exemptions and other Virginia adjustments.
• Determine Virginia taxable income.
• Apply the four-bracket Virginia tax schedule.
• Subtract eligible credits, withholding and estimated tax payments to determine tax due or refund.

Virginia generally conforms to federal income concepts from a federal starting point, but the Commonwealth does not conform to every federal deduction rule. Taxpayers should review Virginia-specific conformity guidance rather than assuming that every federal change automatically carries into Virginia taxable income.

Who Must File a Virginia Individual Income Tax Return?

Virginia generally requires a return when a resident, part-year resident or nonresident is required to file a federal return and has Virginia adjusted gross income at or above the state's filing threshold.

Virginia Tax currently lists thresholds of $11,950 for single or married filing separately and $23,900 for married filing jointly. A taxpayer with lower Virginia adjusted gross income can still choose to file to claim a refund when Virginia income tax was withheld.

Residents generally file Form 760, part-year residents generally file Form 760PY and nonresidents with Virginia-source income generally file Form 763.

Virginia Residents, Part-Year Residents and Nonresidents

Virginia residency determines which income is subject to tax and which return form is generally used.

• Resident: a domiciliary resident or an actual resident who maintains a place of abode in Virginia for more than 183 days during the year generally files Form 760.
• Part-year resident: a person who establishes or abandons Virginia residency during the year generally files Form 760PY.
• Nonresident: a person who is not a resident but receives Virginia-source taxable income generally files Form 763.

Part-year residents generally prorate personal exemptions and the standard deduction when filing Form 760PY. Virginia also allows certain alternative filing approaches in limited part-year situations, so taxpayers should follow the state's residency guidance for their facts.

Does Virginia Tax Remote Workers?

Virginia taxes remote wages based on residency and where the services are physically performed, which can make work location more important than the employer's headquarters.

Virginia residents are generally subject to Virginia tax on income from all sources. A 2026 Tax Commissioner ruling also confirms that work performed remotely from Virginia can be Virginia-source income even when the employer is based in another state.

For nonresidents, wages and salaries for services performed in Virginia are Virginia-source income. When a nonresident works both inside and outside Virginia, income can be apportioned based on the work performed in Virginia.

Virginia Has Wage Reciprocity With Nearby Jurisdictions

Virginia provides reciprocal wage treatment for qualifying residents of Kentucky, Maryland, Pennsylvania, West Virginia and the District of Columbia.

A qualifying nonresident whose only Virginia-source income is wages can be exempt from Virginia wage tax when the applicable reciprocity conditions are met. Reciprocity does not automatically exempt business income, rental income, gains from Virginia property or other Virginia-source income.

Virginia Withholding Is a Prepayment of Annual Income Tax

Virginia payroll withholding helps prepay the annual state tax but the amount withheld from one paycheck is not the same as final tax liability.

Employers use Form VA-4 and the current Virginia Employer Withholding Tables. The current tables apply for tax periods July 2025 and later, so they remain relevant for 2026 payroll unless Virginia Tax issues a replacement.

For an estimate focused on one pay period, use the Virginia paycheck calculator rather than applying the annual 5.75 percent top rate directly to gross wages.

Credits for Taxes Paid to Another State Can Matter

A Virginia resident whose income is also taxed by another state can potentially claim a credit for qualifying income tax paid to that other jurisdiction.

Virginia generally taxes residents on income from all sources, so the credit is designed to reduce qualifying double taxation. The credit rules differ for residents, part-year residents and nonresidents, so taxpayers should follow Schedule OSC instructions and the state's residency guidance.

Keep the Annual Tax Calculation Separate From Payroll Documentation

An annual Virginia tax estimate explains state liability while a pay stub should report the actual wages and withholding processed during payroll.

After payroll is complete, the Virginia pay stub generator can organize genuine earnings and deductions into an itemized record. For a general lawful workflow, you can make pay stub records only from verified employment and payment information.

Tax Information and Responsible Use

This page explains state income tax concepts for general informational, payroll and lawful recordkeeping purposes.

Tax liability can vary by residency, filing status, income source, deductions, credits and tax year. Use final state forms and instructions when preparing an actual return. Online PayStub should be used only with genuine employment, earnings, withholding and payment information. Do not use generated payroll records to fabricate employment, inflate income or misrepresent payment history.