Key Tax Facts: Virginia
- Virginia filing deadline is May 1, not April 15
- Top rate of 5.75% on income above $17,000
- Age deduction: up to $12,000 for those 65+ (income-limited)
- No deduction for federal income taxes paid
Estimate Your 2025 Federal and Virginia State Income Tax
Virginia State Income Tax Overview
Virginia uses a graduated income tax with four brackets ranging from 2% to 5.75% for 2024. The brackets for single filers are: 2% on income up to $3,000; 3% on $3,001-$5,000; 5% on $5,001-$17,000; and 5.75% on income above $17,000. Virginia has not indexed its brackets for inflation, which means most taxpayers fall into the top 5.75% bracket relatively quickly - a single filer earning just $17,001 already pays the top rate on their last dollar of income. To illustrate with a real example: a single Virginia filer earning $60,000 in taxable income owes approximately $3,249 in state income tax - an effective rate of about 5.4%. Virginia provides a standard deduction of $8,750 for single filers and $17,500 for married couples filing jointly for tax years 2025 and 2026, made permanent in 2025. The personal exemption is $930 per taxpayer and dependent. Virginia fully exempts Social Security income from state income tax, and provides an age deduction of $12,000 for residents 65 and older with income below certain thresholds. Active duty military pay earned outside Virginia is generally exempt, and Virginia provides a subtraction for military retirement income as well. Virginia also offers a refundable Earned Income Tax Credit equal to 15% of the federal credit, providing meaningful relief for lower-income working families.
What Is Different About Virginia's Income Tax
Deductions and exemptions
Virginia's standard deduction is $8,750 for single filers and $17,500 for joint filers for 2025, with personal exemptions of $930 per person and an additional $800 for filers 65 or older or blind. Itemizing is allowed only if the taxpayer itemized federally. The state return is due May 1, later than the federal deadline.
Credits worth knowing
Virginia's earned income credit is 20% of the federal credit, refundable at 15%, and a low-income individual credit is available as an alternative. Other credits include a credit for taxes paid to other states, a credit for child and dependent care expenses, and neighborhood assistance and education improvement scholarship credits.
Retirement, capital gains, and other income
Social Security is exempt. Taxpayers 65 and older get an age deduction of up to $12,000 that phases out with income. Military retirement pay is exempt up to $40,000 for 2025 for retirees of any age. Pensions, 401(k), and IRA income and capital gains are taxed at the regular rates, with the 5.75% top rate starting at $17,000.
Rules summarized from the Virginia Department of Taxation guidance for tax year 2025. Amounts that index annually are described in general terms; confirm the current figure on the official form instructions.
Virginia Income Tax Brackets (2025)
These are the Virginia state income tax brackets for tax year 2025. Virginia applies the same brackets to all filing statuses. Only the income within each bracket is taxed at that rate -- not your entire income.
| Taxable Income | Tax Rate |
|---|---|
| $0 - $3,000 | 2% |
| $3,000 - $5,000 | 3% |
| $5,000 - $17,000 | 5% |
| Over $17,000 | 5.75% |
Source: Virginia Department of Taxation. Virginia applies these brackets to all filing statuses.
What a Virginia Resident Actually Pays: A Worked Example
Your effective tax rate is almost always lower than your top bracket. Here is how the math works for a single filer earning $65,000.
Where Virginia Stands Among the 50 States
Virginia's top rate of 5.75% ranks #18 of the 41 states that tax wages. The median top rate across those 41 states is 5.2%, so Virginia is above the middle of the pack. It is one of 27 states with a graduated schedule, using 4 brackets; the top rate starts at $17,000 of taxable income, and the lowest bracket ends at $3,000.
On sales tax the picture is similar: Virginia's combined state and average local rate of 5.75% ranks #41 of 50, against a national median of 7.00%.
Virginia State Tax at Five Income Levels (2025, single filer)
| Taxable income | Virginia tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $2,043 | 5.11% | 5.75% |
| $65,000 | $3,480 | 5.35% | 5.75% |
| $100,000 | $5,493 | 5.49% | 5.75% |
| $150,000 | $8,368 | 5.58% | 5.75% |
| $250,000 | $14,118 | 5.65% | 5.75% |
Brackets applied directly to the taxable-income figure shown, before Virginia-specific deductions, exemptions, or credits. Federal tax is separate and comes on top of every row.
Virginia vs. Its Neighbors on $75,000 of Taxable Income
A Virginia resident with $75,000 of taxable income pays about $4,055 in state income tax. Of Virginia's 5 neighboring states, 5 would tax that income less and 0 would tax it more -- Virginia is the most expensive state in its region on this measure.
| State | Structure | Tax on $75,000 | Top rate | Sales tax |
|---|---|---|---|---|
| Virginia (you) | Graduated | $4,055 | 5.75% | 5.75% |
| Tennessee | No income tax | $0 | None | 9.55% |
| West Virginia | Rate to 4.82% | $2,777 | 4.82% | 6.52% |
| Kentucky | Rate to 4% | $3,000 | 4% | 6% |
| North Carolina | Rate to 4.25% | $3,188 | 4.25% | 6.99% |
| Maryland | Rate to 5.75% | $3,510 | 5.75% | 6% |
Frequently Asked Questions -- Virginia Income Tax
Does Virginia have a state income tax?
Yes. Virginia imposes a state income tax with a top marginal rate of 5.75%. This is separate from your federal income tax obligation.
What is the Virginia income tax rate for 2025?
Virginia uses a graduated income tax system with rates from 2% to 5.75%. Only the income within each bracket is taxed at that bracket's rate -- not your entire income.
Do I have to file a Virginia state tax return?
Most full-year Virginia residents with income above the state filing threshold must file a state return. Check the Virginia Department of Taxation for current thresholds and requirements.
How accurate is this estimate?
The federal figure uses the official IRS 2025 brackets and standard deduction. The Virginia figure applies the 2025 single-filer rate schedule to the same taxable income; it does not model Virginia-specific deductions, exemptions, credits, or local income taxes, so treat it as a planning number and confirm with the Virginia Department of Taxation or a tax professional before filing.
How does Virginia compare with nearby states?
On $75,000 of taxable income, Virginia collects about $4,055. Tennessee collects $0, West Virginia collects $2,777, Kentucky collects $3,000, North Carolina collects $3,188, Maryland collects $3,510. See the comparison table above.
Where does Virginia rank on state income tax?
Virginia's top rate of 5.75% ranks #18 of the 41 states with an income tax, against a median top rate of 5.2%. Its combined sales tax of 5.75% ranks #41 of 50.
Does this calculator include federal income tax?
Yes. It estimates your 2025 federal income tax using the official IRS 2025 brackets, then applies the Virginia rate schedule to the same taxable income and shows both figures plus the combined total.
Where can I find official Virginia tax forms?
Official forms, instructions, and filing guidance are available at the Virginia Department of Taxation.
What is the sales tax rate in Virginia?
Virginia's combined state and average local sales tax rate is 5.75%. This is separate from income tax and applies to most retail purchases -- use our sales tax calculator to check a specific purchase.
When are Virginia 2025 state taxes due?
2025 taxes are generally filed in 2026. The Virginia filing deadline is May 1, 2026 -- note this differs from the federal deadline of April 15, 2026, so mark both dates.
Understanding Your Virginia Tax Estimate
Your results combine two separate bills: federal tax owed to the IRS, and Virginia state tax owed to the Virginia Department of Taxation. The state return is filed separately from your federal Form 1040, with a state filing deadline of May 1. For the mechanics of how bracket math actually works -- why your effective rate is almost always lower than your top bracket -- see our marginal vs. effective tax rate guide.
Lowering Your Virginia Bill
Pre-tax retirement contributions reduce your federal and Virginia taxable income in the same move -- see our 401(k) contribution limits and HSA limits guides for the current caps. Beyond that, Virginia-specific credits and deductions that don't exist at the federal level are listed at the Virginia Department of Taxation -- worth checking, since these are easy to miss if you only look at federal guidance.
Combined Sales + Income Tax Picture
Virginia's combined state-plus-average-local sales tax rate is 5.75%. If you're self-employed, that's an added layer on top of income tax -- our self-employment tax calculator covers the SE-specific piece separately.
Disclaimer: Estimates for educational purposes only. State tax results are approximations based on published bracket data and do not account for all deductions, credits, exemptions, local taxes, or individual situations. Not tax, legal, or financial advice. Consult the Virginia Department of Taxation or a qualified tax professional for guidance specific to your situation.