Virginia Income Tax Brackets 2026
Virginia taxes income in 4 brackets from 2% to 5.75% for 2026; the top rate of 5.75% applies to taxable income over $17,000 for a single filer.
Virginia brackets for 2026
Single
| 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% |
Married filing jointly
| 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% |
Married filing separately
| 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% |
Head of household
| 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% |
Standard deduction: Single $8,750 · Married filing jointly $17,500 · Married filing separately $8,750 · Head of household $8,750
- Virginia has no head-of-household status; heads of household use the single standard deduction.
Virginia income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | Virginia tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $911 | 3% | 5.75% |
| $50,000 | $2,061 | 4.1% | 5.75% |
| $75,000 | $3,498 | 4.7% | 5.75% |
| $100,000 | $4,936 | 4.9% | 5.75% |
| $150,000 | $7,811 | 5.2% | 5.75% |
| $200,000 | $10,686 | 5.3% | 5.75% |
| $300,000 | $16,436 | 5.5% | 5.75% |
Federal brackets
Federal income tax applies on top of Virginia's. US federal brackets for 2026.
Frequently asked questions
What are the Virginia income tax brackets for 2026?
Virginia taxes income in 4 brackets from 2% to 5.75% for 2026; the top rate of 5.75% applies to taxable income over $17,000 for a single filer.
How much state income tax is owed on $75,000?
About $3,498 for a single filer with no other deductions: an average rate of 4.7%, with the last dollar taxed at 5.75%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the Virginia standard deduction for 2026?
$8,750 for a single filer, subtracted from income before the brackets apply.
Take-home pay in Virginia
Sources
- Virginia Tax, Deductions: standard deduction $8,750 single, $17,500 married filing jointly for 2026 (standard deduction; checked October 15, 2026)
- Virginia 2025 Form 760 instructions: tax rates (2%, 3%, 5%, 5.75%) and $930 personal exemptions (brackets, exemption; checked October 15, 2026)
- Draft 2026 Form 760ES: personal exemptions × $930 (2026 exemption; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.